Practices of PACs in SADC
Practices of PACs in SADC
Practices of PACs in SADC
Survey Report
By
Nthabiseng Ngozwana
July 2009
Our special thanks also go to the office of the Auditor General South Africa
in Cape Town for their technical support.
Table of Contents
Introduction 1
Purpose of the PACs Survey 1
Report Structure 2
Establishment and Terms of Reference 3
Establishment of PACs in SADC 3
Terms of Reference 4
Membership and Leadership 5
Composition and Size 5
Appointment of Members 7
Substitution of Committee Members 8
PAC’s Leadership 8
Criteria for Appointing a Chairperson 8
Procedure for Appointing a Chairperson 10
Chairpersons‟ Term in Office 11
Chairperson‟s Roles and Responsibilities 11
Powers, Practices and Procedures 12
Powers 12
Practices and Procedures 14
Financial and Human Resources 17
Financial Resources 18
Human Resources 18
Working space and Recording equipment 19
Relationship with the Auditor General 19
Appendices 32
Survey Instrument 32
st
Box 1: Year of 1 PAC‟s establishment 3
Box 2: Examples of PACs‟ Terms of Reference 5
Box 3: Procedure for Appointing a Chairperson: example of Mozambique 10
Box 4: Example of PACs powers and rights: Canadian PACs 12
Box 5: „Most Important‟ Powers as Selected by Five PACs 14
Box 6: „Most Important‟ Practices as Selected by Five PACs 16
Box 7: Overview of Mozambican Administrative Court 21
Box 8: Mozambique‟s PAC 22
Box 9: Selected Aspects of An “Ideal Committee” 29
Acronyms
INTRODUCTION
One of the primary functions of parliaments is carrying out oversight of the executive organ
of government and holding it accountable for its use and management of public funds.
Parliaments and legislatures oversight function can be split into ex ante and ex post
functions. Ex ante function among other things include evaluation of the virtues of
government policies, keeping governments in check and preventing them from abusing the
power that is bestowed upon them by voters; and assessing governments‟ legislative
proposals1. Ex post function include, overseeing policy implementation and determining
whether policies and programmes are implemented as they were approved by parliament2.
There is a wide variety of tools and mechanisms available to parliaments and legislatures in
discharging their oversight mandate. Accountability mechanisms and tools vary by country
and by parliament based on contextual, political and institutional arrangements.
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Survey Report on the Practices of Public Accounts Committees in SADCOPAC Member States
PACs in the SADC region do not only demonstrate differing practices in the manner in which
they discharge their oversight function but face varying challenges in this respect.
Realisation of these differences in operations and challenges necessitated a decision by
SADCOPAC member states to undertake research into the practices of its member PACs
with the view of putting in place a mechanism of minimum standardisation of methods of
work amongst its member states.
The purpose of the PACs survey was to collect descriptive information on the practices of
PACs in nine of the eleven SADCOPAC member states and develop a Good Practice Guide
(GPG) for PACs in the SADC region. The countries that participated in the survey are
Botswana, Lesotho, Malawi, Mozambique, Namibia, South Africa, Swaziland, Tanzania and
Zambia.
A survey questionnaire was emailed to the chairpersons of the PACs to complete. A 100%
response rate was achieved, however two (22%) of the questionnaires were completed by
PAC clerks. Follow up telephonic and face to face interviews were conducted with five
(56%) PACs based on the information provided in the duly completed questionnaires. This
report presents the results of the survey and summarises recommendations for improvement
of PACs‟ effectiveness in discharging their mandates.
Report Structure
Based on literature, the report starts by providing a brief overview of the parliament‟s
oversight function and the role of PACs as parliamentary oversight and accountability
mechanism. The findings of the survey are then presented according to the following focus
areas
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Zambia 1950 In the SADC region, Zambia has the oldest history of
Tanzania 1961 PACs with its first PAC reported to have been established
Malawi 1966
Lesotho 1966 in 1950. In Tanzania, Malawi, Lesotho and Swaziland, first
Swaziland 1967 PACs were formed in the 1960s; while PACs in Namibia,
Namibia 1990
Botswana early 1990s Botswana, South Africa and Mozambique they were
South Africa 1994
instituted in 1990s.
Mozambique 1995
In some countries, PACs are called differently; for example, in Mozambique, the PAC
equivalent committee is called The Budget and Planning Committee.
There are three common approaches through which PACs are established in the SADC
region. Firstly, a PAC can be instituted by a country‟s constitution; secondly, by a standing
order of parliament or thirdly, by an Act of parliament.
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are established by the country‟s constitution and by an Act of parliament. In two of the nine
countries, PACs are established by both the countries‟ Constitution and by Standing Orders
of Parliaments.
Terms of Reference
A statement of a PAC mandate or terms of reference is one of the key requirements in
outlining the powers and responsibilities of PACs; and in some cases the expected
results/outcomes from a successful execution of a PAC‟s roles and responsibilities.
PACs‟ terms of reference can be expressed narrowly by concentrating on financial
probity and regularity, or can be expressed more widely in relation to performance or
value for money audits, with the PAC being charged with examining the effectiveness of
programmes in achieving their objectives5. In most countries, what differentiates a PAC
from most of other parliamentary committees is that more often its mandate is limited to ex
post scrutiny - investigating whether or not government expenditure complied with the
legislature‟s intention and expected standards, and also whether or not value for money was
obtained. This being the case, a PAC does not have a mandate to question the wisdom of
the underlying policy that informs public spending.6 Although there may be variation in the
detail of the terms of reference of PACs, the key elements of all are oversight, scrutiny and
control of public finances.
The survey results suggest that there is minimal variation in the PACs‟ terms of reference
across SADCOPAC member states. Majority focus exclusively on ex post scrutiny of budget
execution while others‟ cover a wide spectrum of both ex ante and ex post functions. Key
responsibilities that were stated include the following:
Mozambique‟s PAC (Budget and Planning Committee) has a very broad mandate which
includes examination of all government planning and budget processes; development and
5
McGee (2002), quoted in Jacobs K & Jones K (2005), Governing the Government: The Paradoxical
Place of the Public Account Committees; paper presented to the 2005 Australasian Study of
Parliament Group conference
6
Cvikl , M.M., (2008), New Mandate, New Opportunities – Evaluation of the work of the assembly of
Kosovo and recommendations for further development. National Development Institute for
International Affairs, Kosovo
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Survey Report on the Practices of Public Accounts Committees in SADCOPAC Member States
review of policies (central bank and the insurance sector) as well as coordination of all other
parliamentary committees
Examples below demonstrate some variations in the ToRs of PACs in SADCOPAC member
states
MALAWI:
Making available such information as will enable the National Assembly to be informed of the
management of public expenditure, public money and public resources;
Promoting the accountability of Ministers and Members of the National Assembly, where public
expenditure, public money and public resources are concerned;
Holding accountable ministries, agencies and other entities controlled by Government for the
economy, efficiency and effectiveness with which they use public money and public resources;
Promoting the accountability of statutory bodies and those other persons charged with the
management of public money and public resources;
Examining the audited public accounts showing the appropriation of the sums granted by the Assembly
to meet the public expenditure;
Examining such other public accounts laid before Parliament as may be referred to it by the Assembly;
and
Pursuing any concerns that the Committee believes are justified
LESOTHO
The Public Accounts Committee shall consider the Auditor-General’s reports on the public accounts of the
Government of Lesotho, the accounts of all officers and authorities of the Government, the accounts of all
courts in Lesotho, the accounts of every Commission established by the Constitution and the accounts of
the Clerk to each House of Parliament.
ZAMBIA
Standing Order No. 153 of 2005, provides that The PAC shall examine the accounts showing the
appropriation of sums granted by the National Assembly to meet the public expenditure, the Report of
the Auditor-General on these accounts and such other accounts, and to exercise the powers conferred
on them under Article 117(5) of the Constitution of the Republic of Zambia.
The Committee also scrutinises Bills that are referred to it by the house
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Survey Report on the Practices of Public Accounts Committees in SADCOPAC Member States
revealed that about 86% of the respondents considered these two factors (out of thirty
seven that were listed) to be „very important‟ in the success of PACs. These factors are
critical in ensuring that parliaments and legislatures engage in meaningful oversight of the
budgetary and fiscal activities of the executive branch7.
All (100%) surveyed PACs indicated that their committees have balanced representation of
major political parties in the legislatures and that they exclude government ministers.
It is worth noting that while in seven (78%) countries, the majority of membership is from the
ruling parties, Namibia and Zambia present a different and interesting picture. in Namibia,
membership representation is 50:50 between the ruling party and the opposition and in
Zambia, the opposition has 78% of the membership and the ruling party has 22%.
In terms of the size of the PACs, the number of members varies between nine and twenty
members as summarised in Table 1 below
7
National Democratic Institute for International Affairs (2006), Towards the Development of
International Standards for Democratic Legislatures; Washington
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Appointment of Members
There are two approaches adopted by SADCOPAC member states in selecting and
appointing members to their PACs; a) selection by a Parliamentary Committee of Selection
or similar, and b) nomination by political parties represented in the legislature. This
selection/nomination process is then followed by appointment of members by the Speaker.
In Namibia, parties submit their nominations to the Standing Committee on Standing Orders
and Internal Arrangement. This committee considers the nominations and submit a request
to the Speaker of the National Assembly to approve the nominations. When approved, the
Speaker makes an announcement of candidates in house.
8
Standing Committee determines the number and composition and membership of various
parliamentary committees. The Standing Committee has the power as occasion requires to discharge
any member so appointed and to appoint another member in substitution for the Member discharged.
The Committee consists of the Speaker as Chairperson, Leader of the House, Leader of the
Opposition and three other Members appointed at the first meeting in the life of Parliament.
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The Committee of Selection ensures as far as possible that the balance of the parties in the
assembly is reflected in the Committee. In Zambia members of PAC are nominated by the
Standing Orders Committee, ensuring balanced political party and gender presentation and
then presented to the main House for debate and adoption. The motion to adopt the
Committee is moved by the Minister of Finance and National Planning
PAC’s Leadership
In addition to having a Chairperson from the opposition, the calibre, skills and competencies
of a PAC leadership is one of the PAC‟s critical success factors. Any organisation or
institution depends on strong leadership to succeed; so are PACs. While there are no set
criteria for identifying an „ideal PAC Chairperson, it is important for PACs to consider the
following:
Chair from the opposition: Having a Chairperson from opposition is considered a good
measure in ensuring that a PAC provides meaningful opportunities for the opposition to
participate in effective oversight of government expenditures. Furthermore, this practice
underlines the non-partisan tradition that underpins the work of the PAC and the willingness
of the government to promote transparency through independent scrutiny9. Giving PAC‟s
chairmanship to the opposition is seen as an act of equilibrating the power between the
government and the opposition as well as an expression of willingness by the two parties to
work in a PAC in a “perfectly bipartisan manner”10.
While it is generally considered good practice to have a Chairperson from the opposition, a
recent KPMG study revealed that the large majority of PACs in Australia and New Zealand
9
Wehner J (2002), Best Practice of Public Accounts Committees; contributing paper to the for the
hand book of Public Accounts Committees
10
Stapenhurst R & Pelizzo R (2007), Strengthening Public Account Committees by Targeting
Regional and Country Specific Weaknesses; in Anwar Shar (ed), Performance Accountability and
Curbing Corruption; World Bank, 2007
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Survey Report on the Practices of Public Accounts Committees in SADCOPAC Member States
are chaired by members of the ruling parties. A stated advantage of having a government
member as the PAC chair is the ability of the government member to access and, if
necessary, argue the merits of PAC recommendations with the government ministers
responsible for responding to those recommendations11.
11
KPMG (2006), The Parliamentary Public Accounts Committee: an Australian and New Zealand
Perspective
12
Financial Accountability: the functioning of Public Accounts Committees in Bangladesh; accessed
from www.scribd.com
13
http://siteresources.worldbank.org/PSGLP/Resources/CommitteesUnit2.pdf, „Effectiveness of
Committees‟, Unit 2.
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Stated minimum skills and competence requirements include good interpersonal and
communication skills, leadership, analytical and managerial skills, knowledge of PAC rules
and orders as well as terms of reference, knowledge of relevant regulations (e.g. Finance
Act), and knowledge of public sector procurement processes.
Some PAC Chairpersons commented that practice has proved that there is need to set
relevant minimum skills and competence requirements.
In the United Kingdom, the chair is
In certain cases, lack of relevant skills and competencies usually a former Treasury minister
has been identified as a contributing factor to poor who has first-hand experience in
the subjects the PAC deals with.
performance of Chairpersons and therefore of the PACs.
In all surveyed PACs (100%), the procedure for selecting and appointing a Chairperson is
standard. Chairpersons are elected by the committee members, if more than one candidate
is nominated; the committee members vote and the candidates that win with simple majority
become the chairpersons. This process is completed during the first meeting of the
committee, which in most cases is presided over by the Clerk of parliament or in some
instances like South Africa, a committee Secretary acting as the interim Chairperson of the
committee. In Zambia, the meeting to elect the PAC chairperson is presided over by the
Deputy Speaker.
The National Assembly has 8 Working Committees distributed per Bench according to their proportional
representation in the parliament. The Bench with the higher % of representation chooses its Committees
and appoints its own chairpersons. The ruling party has chosen 5 of the 8 Working Committees. Where a
working committee is chaired by the ruling party, the Rapporteur is from an opposition.
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Survey Report on the Practices of Public Accounts Committees in SADCOPAC Member States
Six (67%) of the PACs stated that their Chairpersons are appointed for the life of the
parliament while three (33%) reported that they are not. In Botswana and Zambia, a new
chairperson is appointed for every new session (1year). In Tanzania, the chairperson is
appointed for two and a half years of the 5 years of the life of parliament. In these countries,
previous chairpersons can be reappointed if nominated in subsequent sessions.
The scope of a PAC‟s mandate is determined by parliament, but how this mandate is
implemented is largely dependent upon the committee‟s Chairperson14. The effectiveness
and success of a PAC in carrying out its mandate largely depends on the leadership of a
committed, strong and skilful Chairperson.
Reported responsibilities of surveyed PACs‟ Chairpersons vary by country and include the
following
It is somehow interesting to note that more that 50% of the respondents indicated that the
roles and responsibilities of their Chairpersons are not documented while others stated that
they are specified in the Rules and Procedures of the National Assembly or in the Standing
Orders of Parliament. A need to clearly document Chairpersons‟ roles and responsibilities as
well as setting performance targets for them was identified by all respondents.
14
Parliamentary Financial Scrutiny: the role of public accounts committees. World Bank Institute,
Commonwealth Parliamentary Association, www.cpahg.org
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Powers relating to the PAC‟s mandate: what can a PAC do and not do?
Powers relating to access to information: what information can a PAC request in
order to hold government accountable and from whom can such information be
obtained? This should include specifications with regard to who the committee can
summon to provide testimony under oath
Powers to investigate: how far can a PAC go in its investigating government
committed expenditures?
PACs‟ powers have to be stated in a detailed manner and with as much clarity as possible
so that they can be clearly articulated by the committee members. Box 4 below provides an
example of what can be considered as a „detailed and clear‟ statement of PAC‟s powers and
rights.
15
Box 4: Example of PACs powers and rights: Canadian PACs
Permanent referrals of financial statement and auditor’s reports: so that PACs can examine matters
reported in previous years if they choose to do so; and so that government cannot defer or prevent
the committee from doing its work simply by not referring these documents to the committee
The power or right to investigate all past, current and committed expenditures of government,
organisations receiving funding from government and crown corporations:
The right to request the AG/provincial auditor, on its own initiative, to perform specific reviews of
tasks
The right to review new legislation and amendments dealing with the Audit Act or pertaining to the
PAC’s terms of reference
Right of access to all financial information and other documents as it determines necessary for its
investigation,; except for those that are privileged in the narrowest sense of the law, such as Cabinet
papers
Right to call witnesses from the civil service including ministers, expert witnesses and private citizens
to testify and provide information under oath
Right to meet when the house in is session, recessed or prorogued.
Right to provide parliamentary scrutiny of the office of the auditor general
Respondents were asked to indicate powers that their committees have out of the fifteen that
were listed in the questionnaire. Overall, survey results suggest that PACs in the
SADCOPAC member states are vested with appropriate powers to enable them to carry out
their mandates. Out of the fifteen listed powers, PACs indicated to have between eight and
fourteen powers. With an exception of Tanzania, all PACs do not have the powers to review
15
Guidelines for Public Accounts Committees in Canada; Office of the Auditor General of British
Colombia, 1989
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Survey Report on the Practices of Public Accounts Committees in SADCOPAC Member States
the Auditor General‟s proposed audit programme nor to review the proposed budget for the
Auditor General.
Although some countries in the Commonwealth find it appropriate that PACs be given some
powers in the scrutiny of the office of the Auditor General in order to ensure that the Auditor
General‟s office is able to carry out the function that is expected16, the surveyed PACs
reported to not have such powers, including the following.
a say in the appointment of the AG, [ only Namibia has this power]
power to verify the proposed budget of the AG; [ only Tanzania has this power]
right to review the AG‟s proposed audit programme, [ only Tanzania has this power]
Yes No
PAC Powers
Freq % Freq %
Clear focus on holding government accountable for its spending of
9 100 0 0
public funds
Power to summon witnesses to come before the committee and
9 100 0 0
provide documents
Power to issue warrants for arrests of those disobeying the summons 6 67 3 33
Power to protect witnesses from retaliation from having provided
7 78 2 22
evidence
Power to investigate all past, current and committed expenditures of
9 100 0 0
gov. departments and any other institution funded by government
power to request Auditor General to perform specific reviews or tasks 6 67 3 33
Power to initiate own inquires 9 100 0 0
Power/right to access cabinet and other privileged documents 6 67 3 33
Power to compel witnesses to answer questions 8 89 1 11
Power to choose subjects of examination without government
9 100 0 0
direction
A say in the appointment of the Auditor General 1 11 8 89
Power to review the proposed budget for the Auditor General 1 11 8 89
Right to review the Auditor General’s proposed audit programme 1 11 8 89
Power to meet outside the legislature’s session 9 100 0 0
Power/right to request government to table a comprehensive
9 100 0 0
response to the PAC’s report within a specified time frame
16
Loney P (2004), Beware the Gap: Parliamentary Oversight or Parliament Overlooked?; A paper
presented at the conference of the Association of Public Accounts Committees (APAC) in Nelspruit
South Africa, October 2004
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In the follow up interviews, five interviewed respondents were asked to select and rank six
powers which they considered „most important‟ for the effective functioning of a PAC,
(irrespective of whether they have the power or not). As can be observed Box 5 below, the
following four powers were considered to be the „most important‟
a) Clear focus for holding government accountable for its spending of public funds
[selected by all five interviewed PACs]
b) Power to summon witnesses to give evidence before the committee and to provide
documents [selected by four PACs]
c) Power to choose subjects of examination without government‟s direction [selected by
three PACs]
d) Power to request government to table a comprehensive response to the PAC‟s report
within a specified time frame [selected three by PACs]
Box 5: ‘Most Important’ Powers as Selected by Five PACs
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were asked to indicate those that are applicable to their PACs. As illustrated in Table 3
below, eleven out of twenty four listed practices were applicable to all PACs. Noticeably,
there are very significant variations in the way PACs in SADCOPAC states contact their day
to day business. For example, 22% of the respondents indicated that hearings are not open
to the media and the public, despite this practice being considered as good practice for
public accountability reasons.
Yes No
PAC Practices
Freq % Freq %
Committee appointed for the life of the parliament 6 67 3 33
Committee is independent of the executive and reports directly to 9 100 0 0
parliament
There are documented procedures and guidelines for carrying out 8 89 2 11
committee’s roles and responsibilities
Close and harmonious working relationship between members from 9 100 0 0
different political parties
Sufficient and regular meetings scheduled and held to discharge the 8 89 1 11
committee responsibilities
Suitable briefing material available to committee members prior to hearings 8 89 1 11
Formal agendas prepared for distribution well ahead of each meeting and 9 100 0 0
hearing
Advance preparation by all members before hearings 9 100 0 0
Clear objectives and work plan for hearings 8 89 1 11
Prioritisation of items to be reviewed 9 100 0 0
Committee holds briefing meetings with the AG prior to public hearings 9 100 0 0
Committee has other subcommittees for specific purposes 3 33 6 67
Public hearings are open to the media and the public 7 78 2 22
Transcripts and minutes of all meetings and public hearings are kept and 6 67 3 33
accessible to the public
Committee reports are tabled in parliament 9 100 0 0
Committee reports are available to the public 6 67 3 33
Committee reports are debated in parliament 9 100 0 0
Committee always operates in a non-partisan manner when carrying out its 9 100 0 0
scrutiny function
Committee meetings are recorded 5 56 4 44
Public hearings are recorded 7 78 2 22
Sufficient time allocated to public hearings 9 100 0 0
Timeframes for submitting committee reports to parliament 5 56 4 44
Time frames for the AG to submit audit reports to the parliament 7 78 2 22
st
Committee report 1 tabled in parliament before they can be made available 9 100 0 0
to any minister
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Survey Report on the Practices of Public Accounts Committees in SADCOPAC Member States
In the follow up interviews with 5 PACs, the respondents were asked to choose six practices
out of the twenty four, which they considered critical to the effective functioning of a PAC.
There was a wide range of difference in opinions. As summarised in Box 6 below, three to
four respondents considered two practices to be „most important‟
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functions. 56% stated that they do not have while 44% indicated that they do have.
Guidelines reported included the following:
Legislation enabling the Committee should ensure that its budget is a part of the
appropriation for Parliament, and that it is not under the control of, or directed through, a
Minister. The budget provided must be of sufficient size to ensure that the Committee can
be backed up by a secretariat of sufficient size and skills to ensure that analysis of the
government’s financial documents is rigorous and independent.
In a study that was conducted in 200218 to assess how PACs were working in practice and
whether they were fulfilling expectations as important guarantors of good governance,
McGee identified „capacity building‟ as one of the three priority areas in improving outcomes
through effective use of PACs. In this case he defined „capacity building‟ as improvement of
institutional capability of PACs to carry out their functions by being provided with sufficient
resources and having adequate training and access to expertise that they require.
17
Loney P (2004), Beware the Gap: Parliamentary Oversight or Parliament Overlooked?; A paper
presented at the conference of the Association of Public Accounts Committees (APAC) in Nelspruit
South Africa, October 2004
18
McGee (2002), quoted in Stapenhurst R et al (2005), Scrutinising Public Expenditure: Assessing
the Performance of Public Accounts Committees; World Bank Policy Research Working Paper 3613
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Survey Report on the Practices of Public Accounts Committees in SADCOPAC Member States
Financial Resources
Figure 6: PACs’ Budget
Human Resources
In addition to financial resources, a PAC needs a backup of adequate and skilled support
staff; particularly a Secretariat and research staff.
Respondents were asked to indicate the number of support staff that their committees have
as well as the functions of these staff. Responses to this question point to significant
differences with PACs‟ support staff ranging from one to eleven staff. Given that 78% of
responded reported to have inadequate budget, perhaps it is not surprising that 33% of the
PACs operate with one support staff.
As a standard, all PACs have Clerks or Secretaries who are responsible for providing
administrative and logistical support to the committees. In some countries committee Clerks
are also responsible for drafting committee reports. In Namibia, committee Clerks also
perform research related tasks including the following:
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Countries
No. of staff
Bots Les Malawi Namib. Moz. S. Afr. Swaz. Tanz. Zambia
Clerk/secretary 6 1 3 3 3 2 1 1 1
Researcher 1 2
Legal 1
Other 5 1
Total 11 1 4 3 3 5 1 1 2
In Botswana, 5 „other‟ are additional staff from parliament whose responsibility is to assist with drafting committee
reports
South Africa and Malawi have committee Researchers. In South Africa, committee
Researchers are tasked with “researching latest trends and information on various topical
issues; providing strategic and content advice to the Chairperson; writing briefs; and acting
as the „intellectual‟ hub of the committee on any content matters related to the work of the
committee”. In addition to the Researchers, South African PAC has a Legal Advisor who is
responsible for providing legal advice (especially pertaining to the interpretation of House
Rules as they relate to the committee and its work) to the committee
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as two watchdogs with different oversight functions over the same broad subject area19.
Parliament‟s oversight over the budget is most effective when it can rely on information from
the AG. In turn, the AG is most effective in improving budgetary oversight when it can rely
on parliament to promote its recommendations with the Executive20. Because of the role
interdependence of these two institutions, it is vital that a good working relationship is
maintained between them.
All surveyed committees reported to have good working relations with the Auditor
Generals21. This was considered by PACs as pivotal in ensuring that the two institutions
achieve maximum accountability to parliament. Table 5 below provides a summary of
responses for survey questions on the PAC/AG relationships.
Yes No
AG/PAC Relationship Freq % Freq % Total
Cooperative working relationship with the AG to achieve
9 100 0 0 100
maximum accountability to parliament
Some of the observations that can be noted from Table 5 above include the following:
That only 33% of the respondents stated that Auditor Generals/their delegated
representatives do not attend public hearings as observers
That despite the acclaimed importance of AG briefings to the committee, especially
prior to hearings, 33% of the PACs reported that they do not receive sufficient
briefing from the Auditor Generals
19
Griffith J (2005), Parliament and Accountability, the Role of Parliamentary Oversight Committees;
NSW Parliamentary Research Service, briefing paper No 12/05
20
http://www.internationalbudget.org/auditorgeneral.htm
21
Mozambique has an Administrative Court instead of an AG. The Administrative Court performs the
functions of both the AG and a PAC.
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The Tribunal Administrativo (literally translated, the “Administrative Court”) is charged with the
overall jurisdiction and oversight of public expenditures. Under Article 173 of the Constitution of
Mozambique, the Administrative Court is given the following mandate:
1. The Administrative Court shall control the legality of administrative acts and shall supervise
the legality of public expenditure.
2. In particular, the Administrative Court shall:
a. adjudicate acts dealing with legal controversies arising from administrative acts and
procedures;
b. adjudicate appeals against decisions of organs of State, their office holders, agents
and employees;
c. examine the accounts and records of the State;
d. exercise other powers that may be attributed by law
This jurisdiction is carried out both through the audit of public accounts and through the Tribunal’s
prerogative of pre-auditing public expenditures, by the granting or withholding of clearance (‘visto’)
to engage in actions, contracts or other legal processes which generate public spending
commitments. All state agencies and public institutions at central, provincial and local levels are
subject to audit and pre-audit by the TA, including financially and administratively autonomous
entities, and the municipalities.
The Tribunal Administrativo is therefore the supreme institution for the control of the legality of
administrative acts and the oversight of public expenditure - an autonomous body whose president is
nominated by the President of the Republic and approved by the National Assembly.
Other relationships
PACs were asked to state if they have working relationships with other parliamentary
committees and 56% stated that they do while 44% indicated that they did not.
In South Africa for example, the PAC has a working relationship with other parliament
portfolio committees and invites these committees to PAC‟s meetings where audit reports
are discussed. In the case of Malawi, the PAC has a close working relationship with the
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Budget and Finance Committee and in Tanzania, with most parliamentary committees. In
Mozambique, the committee works closely with all other committees of the National
Assembly to analyse long term government plan, annual Economic and Social plans and the
General State Budget.
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Survey Report on the Practices of Public Accounts Committees in SADCOPAC Member States
PACs were asked whether there is a requirement for committee report to have unanimous
support from all committee membership. 56% of the PACs have this requirement and 44%
do not. It is however also important to take note of the fact that committee draft reports are
thoroughly debated in the PACs before finalised and tabled in parliament. In most cases,
these debates lead to some kind of consensus or objective compromise.
Hearings
The prime mechanism for considering audit reports is the hearing, at which witnesses are
called before the committee to answer to questions by members on critical issues raised by
the AG. Public hearings are an important mechanism for public accountability and also in
verifying audit reports and increasing the objectivity and legitimacy of the reports.
22
Cvikl , M.M., (2008), New Mandate, New Opportunities – Evaluation of the work of the assembly of
Kosovo and recommendations for further development. National Development Institute for
International Affairs, Kosovo
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Survey Report on the Practices of Public Accounts Committees in SADCOPAC Member States
Follow up on recommendations
Following up on actions taken on PACs‟ recommendations is essential if PACs‟ work should
have an impact on the government financial administration. Effective follow up procedures
are necessary to determine what action government has taken on PAC‟s recommendations.
Seven (78%) of the respondents reported that they follow up with government to determine if
action is taken to implement the committee recommendations. Pertaining to actions taken by
government in response to committee recommendation, 56% of the participating PACs
stated that they hear directly from government witnesses, while 44% reported that they hear
through the office of the Auditor General
Performance
PACs need to set a good example and do what they insists others do; and that is, reporting
on their performance. To be able to measure their performance, PACs need to have clearly
stated mandate, aims and objectives.
Surveyed PACs were asked if they measure their performance. Five (56%) indicated they do
not measure their performance and four (44%) indicated that they do. For the latter, they
have performance measurement frameworks with clear indicators in place; and they assess
their performance on a yearly basis. Performance indicators set to assess committees‟
performance include the following
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Survey Report on the Practices of Public Accounts Committees in SADCOPAC Member States
Successes/Achievements
Increased reputation as one of Parliament‟s major instruments of oversight
Increased awareness about financial reporting and accountability issues in the public
sector
Support to the Supreme Audit Institution on enacting the Public Audit Act
Good Practices
Good practices that were deemed as key contributors to the committees‟ effectiveness were
stated as follows
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Survey Report on the Practices of Public Accounts Committees in SADCOPAC Member States
Calling upon the executive to account for public sector spending without fear or
favour
Building capacity of committee members through training
Committee‟s preparations prior to hearings
Unanimous decision making
Shared committee leadership of meetings
Regular reporting
Expenditure tracking
Insisting on full disclosure from witnesses
Meetings open to the public and press
Protection of witnesses for what they say during meetings
Continuity of membership
Challenges
Time commitment: PAC work can be onerous and tends to require a greater time
commitment from its members than other parliamentary committees
Work load: Not enough time allocated to committee work due to other requests from
parliament or government ministries
Even if the membership does not change regularly, continuity remains a challenge as
committees are reconstituted on an annual basis.
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Survey Report on the Practices of Public Accounts Committees in SADCOPAC Member States
Some committees have to deal with old and long outstanding Auditor General‟s
Reports
Generally SADC PACs have appropriate mandates and powers to enable their effective
functioning. Whether PACs make use of their bestowed powers for the maximum impact of
their oversight function is an area that needs to be investigated.
In terms of their practices, membership and other processes, majority of PACs are striving to
adopt internationally recognised good practices. It is important however to caution that
countries‟ political, economical and institutional contexts and systems differ. These
differences have to be taken into account by individual countries in their application or
adoption of acclaimed good practices.
In the context of the survey results, the following recommendations are worth examining and
exploring
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Survey Report on the Practices of Public Accounts Committees in SADCOPAC Member States
Development of standard guidelines and procedures for PACs practices will go a long
way in enhancing PACs‟ effectiveness and consistency in their work
Adequate resourcing
PACs need adequate financial resources and skilled support staff to be able to deliver on
their mandates. Parliaments need to ensure that PACs‟ are allocated sufficient budgets to
enable them meet their objectives and source skilled support staff
Further Research
There are number of areas that present opportunities for further research into PACs‟
operations and their effectiveness in carrying out their mandates.
Comparative analysis of the Supreme Audit Institution (SAI) and the Administrative
Court systems.
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Survey Report on the Practices of Public Accounts Committees in SADCOPAC Member States
Based on the analysis of the responses of PAC Chairpersons to the WBI survey and
examination of the conclusions of the CPA Study Group report, the World Bank Institute
Parliamentary Strengthening Programme has recommended aspects of an „ideal PAC‟.
PACs in the SADC region could consider some of these aspects as summarised in Box 9
below.
23
Box 9: Selected Aspects of An “Ideal Committee”
The Committee is small; committees seem to work well with 5‐11 members, none of whom should be
government Ministers
A senior opposition figure chair the Committee
The Committee is appointed for the full term of parliament
The Committee is adequately resourced, with an experienced clerk and competent researchers
There is clarity on the Committee’s roles and responsibilities
The Committee meets frequently and regularly
Hearings are open to the public; a full verbatim transcript and summary minutes are available for
public distribution
A steering committee plans the Committee’s work in advance and prepares an agenda for each
meeting to the full Committee
The typical witness is a senior public servant (the “accounting officer”) accompanied by the officials
that have a detailed understanding of the issues under examination
In addition to issues raised by the Auditor, the Committee occasionally decides to investigate other
matters
The Committee strives for some consensus in its reports
The Committee issues formal substantive reports to parliament at least annually
The Committee has established a procedure with the government for following up its
recommendations and is informed about what, if any, action has been taken
The Committee uses the Auditor as an expert advisor
Parliament holds an annual debate on the work of the Committee
The above aspects will be discussed in more details in the „Good Practice Guide‟
23
Retrospective: Analysing parliaments; strengthening accountability; World Bank Institute Parliamentary
Strengthening Programme, 2008
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Survey Report on the Practices of Public Accounts Committees in SADCOPAC Member States
REFERENCES
Cvikl , M.M., (2008), New Mandate, New Opportunities – Evaluation of the work of the
assembly of Kosovo and recommendations for further development. National Development
Institute for International Affairs, Kosovo
Guidelines for Public Accounts Committees in Canada; Office of the Auditor General of
British Colombia, 1989
Jones K & Jacobs K (2005), Governing the Government: the paradoxical place of public
accounts committees. Paper presented to the 2005 Australasian Study of Parliament Group
Conference
KPMG (2006), the Parliamentary Public Accounts Committee: an Australian and New
Zealand Perspective
McGee (2002), quoted in Jacobs K & Jones K (2005), Governing the Government: The
Paradoxical Place of the Public Account Committees; paper presented to the 2005
Australasian Study of Parliament Group conference
National Democratic Institute for International Affairs (2006), Towards the Development of
International Standards for Democratic Legislatures; Washington
Parliamentary Financial Scrutiny: the role of public accounts committees. World Bank
Institute, Commonwealth Parliamentary Association, www.cpahg.org
Pelizzo R & Stapenhurst, R (2006), Public Accounts Committees; SMU social sciences and
humanities working paper: Paper No 01-2006
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Survey Report on the Practices of Public Accounts Committees in SADCOPAC Member States
Stapehurst F, Sahgal V & Woodley B, (2006), Scrutinizing Public Expenditure: the role of
public accounts committees.
Wehner J (2002), Best Practice of Public Accounts Committees; contributing paper to the for
the hand book of Public Accounts Committees
Page 31
APPENDICES
Survey Instrument
Instructions to respondents
SADCOPAC and Ilangabe Lase Africa wish to thank you in advance for your cooperation in
completing this questionnaire. Please take note of the following:
This questionnaire has a total of 62 questions; a mix of closed and open ended questions. We
encourage you to provide as much information and commentary as possible for open ended
questions (please type in the space provided below each question). The more information we
have, the better will be quality of our analysis
Your participation in this survey is of benefit to all SADCOPAC member states and therefore the
quality and completeness of the survey results depend on your answers. Please be as precise
and honest as possible in providing your answers. We encourage you to take time to review the
questions to ensure that you clearly understand them.
Results of the survey will be presented and discussed during the upcoming annual conference
which will be held in Lusaka, Zambia
The questionnaire is divided into 7 sections
A. Background and establishment
B. Membership, leadership and capacity
C. Resources and capacity
D. Responsibilities, powers, practices and procedures
E. Working relationships
F. Reporting and follow up
G. Performance, successes and challenges
Thank you in advance for completing this questionnaire. If you have any questions regarding the
contents of this questionnaire or the survey, please contact Mrs Nthabiseng Ngozwana at
[email protected] or +27 82 349 4552
Survey of Public Accounts Committees in SADCOPAC Member States
Country
Name of Respondent
Position
3. When was the first PAC (or similar committee) established in your country?
5. What is the mandate of your committee? (Please provide copies of documented mandate where
available)
PAC mandate:
Ruling party:
Opposition:
Total:
7. Does your committee have a balanced representation of all major political parties?
[ ] Yes [ ] No
Survey of Public Accounts Committees in SADCOPAC Member States
11. Does your committee provide orientation or training to new members on their roles and
responsibilities?
[ ] Yes [ ] No
13. Is the Chairperson from the ruling party or the opposition and what is the logic behind having a
chairperson from the ruling party/opposition?
[ ] From the ruling party [ ] from the opposition
Reason/s:
15. Are the Chairperson‟s powers, roles and responsibilities specified in writing?
[ ] Yes [ ] No
16. Are there specific skills and competencies that a Chairperson is required to have?
[ ] Yes [ ] No
17. Does the Chairperson serve for the life of the parliament?
[ ] Yes [ ] No
If no, please provide reason why (and examples of relevant cases where available)
Survey of Public Accounts Committees in SADCOPAC Member States
Committee Clerk/Secretary:
Researcher/s:
Legal:
Other (specify):
Total:
22. Does your committee have in-house expertise to investigate detailed aspects of government
activities?
[ ] Yes [ ] No
23. Does your committee use external consultants and/ or other experts?
[ ] Yes [ ] No
24. If yes, please provide example of external expertise sourced by the committee
25. Does the committee have suitable/adequate working space including space for holding meetings?
[ ] Yes [ ] No
26. Does your committee have appropriate electronic equipment for conducting the committee
meetings and hearings
[ ] Yes [ ] No
Survey of Public Accounts Committees in SADCOPAC Member States
PAC’s Powers
PAC’s Practices
32. Is there any timeframe for the Auditor General to submit audit reports to the committee?
Survey of Public Accounts Committees in SADCOPAC Member States
[ ] yes [ ] No
33. Does your PAC have written guidelines and procedures for undertaking its responsibilities?
[ ] Yes [ ] No
Working Relationships
35. Does your committee work cooperatively with the Auditor General to achieve maximum
accountability to Parliament?
[ ] Yes [ ] No
36. Does the committee advice the Auditor General on Parliament‟s audit priorities?
[ ] Yes [ ] No
37. Does the Auditor General and/ his/her staff regularly brief the committee
[ ] Yes [ ] No
38. Does the Auditor General provide observers to the committee hearings?
[ ] Yes [ ] No
39. Does your committee regard the Auditor General as an expert advisor to be consulted when
preparing its work plan and reports?
[ ] Yes [ ] No
40. What other support does the Auditor General provide to the effective functioning of your
committee?
AG’s support to PAC/committee:
41. Does the Auditor General or his/her staff brief new committee members on the committee‟s
working relationships with the Auditor General?
[ ] Yes [ ] No
42. Does the Auditor General sufficiently brief your PAC on the format, contents and key messages of
the audit reports?
[ ] Yes [ ] No
43. Do the Auditor General‟s reports address the information needs of the PAC member?
[ ] Yes, always
[ ] Sometimes
[ ] Rarely
Please elaborate on your answer
44. Does your committee have working relationships with other parliamentary oversight committees?
[ ] Yes [ ] No
If yes, please name the committees and elaborate on the nature of relationships
45. Does your committee have working relationships with other organisations?
[ ] Yes [ ] No
If yes, please name the organisations and elaborate on the nature of relationships
Survey of Public Accounts Committees in SADCOPAC Member States
47. If yes, how often does your committee produce these reports?
[ ] Annually
[ ] Quarterly
[ ] twice a year
50. Is there a requirement that committee reports have unanimous support from all committee
members?
[ ] Yes [ ] No
51. Are committee reports first tabled in Parliament before any government minister receives them?
[ ] Yes [ ] No
52. Does your committee follow up to determine if action is taken by government to implement the
PAC‟s recommendations?
[ ] Yes [ ] No
53. Does your PAC hear directly from government witnesses on the actions taken in response to the
committee‟s recommendations or indirectly through the Auditor General?
[ ] Directly from government witnesses
[ ] through the Auditor General
55. What are your committee current good practices which contribute to its effectiveness?
Survey of Public Accounts Committees in SADCOPAC Member States
58. Does your committee assess its effectiveness/performance in carrying out its mandate and
responsibilities?
[ ] Yes [ ] No
60. Has your committee set specific indicators to measure its performance/results achieved?
[ ] Yes [ ] No
62. Please share any other additional comments that you might have with regard to PACs‟ best
practices
Survey of Public Accounts Committees in SADCOPAC Member States
SADCOPAC and Ilangabe Lase Africa would like to take this opportunity to thank you
for your time and cooperation in completing this questionnaire.
THANK YOU