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Public Accounts Committee (Uganda)

The Public Accounts Committee (Uganda) (PAC) is a permanent accountability committee of Parliament of Uganda responsible for the task of scrutinizing audited accounts of public spending by the Government of Uganda. It scrutinizes reports of the Auditor General laid before Parliament under Article 163 of the Constitution of Uganda, concerning the legality, efficiency and effectiveness of public funds usage.

PAC is widely recognised as one of Uganda's key institutions of financial oversight. It holds public officials accountable for audit queries and financial irregularities identified in government ministries, departments and agencies (MDAs). The committee is traditionally chaired by a Member of Parliament from the Opposition, in line with parliamentary practice to strengthen checks and balances.

History

The Public Accounts Committee was established following the promulgation of the 1995 Constitution, as part of reforms to strengthen democratic governance and public financial accountability. Although parliamentary oversight existed during previous administrations, formalization of PAC reflected efforts to align Uganda’s public finance management with international accountability standards..

Significant reforms to PAC's mandate were enacted through the Public Finance Management Act, 2015 (PFMA), which reinforced Parliament’s role in oversight of financial reports and increased the accountability of accounting officers..

Due to workload and increasing audit backlogs, Parliament later created two Public Accounts Committees: one responsible for Central Government and another for Local Government.

Mandate and functions

The key functions and roles of the Public Accounts Committee include:

  • Examining reports of the Auditor General on public expenditure by ministries, departments and agencies (MDAs)
  • Scrutinising financial irregularities, misappropriation, waste and inefficiencies in the use of public funds
  • Summoning accounting officers and public officials to answer audit queries
  • Recommending recovery of lost public funds or sanctions against responsible officers
  • Referring cases of corruption or fraud to law enforcement agencies such as the Inspector General of Government (IGG), Director of Public Prosecutions (DPP) and the Anti-Corruption Court
  • Presenting findings and recommendations to the plenary of Parliament

Legal framework

PAC derives its authority from:

  • Article 90 of the Constitution of Uganda - oversight powers of parliamentary committees.
  • Article 163(4) of the Constitution - reporting role of Auditor General to Parliament.
  • Rules of Procedure of Parliament - define committee operations.
  • Public Finance Management Act (2015) - strengthens accountability of accounting officers.
  • National Audit Act (2008) - outlines roles of Auditor General.

Composition

The committee is composed of Members of Parliament appointed by the Parliament of Uganda Appointments Committee. Its chairperson is traditionally a member of the opposition. Membership reflects Uganda’s multi-party parliamentary system, with proportional representation according to party strength.

Leadership

The following have served as Chairpersons of the Public Accounts Committee (Central Government):

Keys: = 45 members

Working procedure

The committee operates by reviewing reports of the Auditor General and scheduling hearings with accounting officers. Officials are interrogated publicly, and proceedings are recorded and compiled into reports laid before Parliament for adoption. PAC recommendations may include:

  • Surcharges on officers responsible for financial loss
  • Disciplinary actions
  • Criminal prosecution referrals
  • Policy and reform directives to improve public expenditure control

Notable investigations

Over the years, the Public Accounts Committee has undertaken several high-profile investigations involving government ministries and agencies. These include:

Relationship with other accountability institutions

PAC collaborates closely with oversight institutions to promote public financial accountability:

Criticism

PAC has faced recurrent criticism including:

  • Delayed implementation of recommendations - Many PAC recommendations are not enforced by ministries or police.
  • Political interference - Some analysts argue that politically sensitive cases may face delays.
  • Limited enforcement powers - PAC can only recommend actions, not enforce sanctions directly.
  • Audit backlog - Persistent backlog of Auditor General reports reduces timely accountability.

See also

References

External links

Further reading