Practices of PACs in SADC

Survey of Public Accounts Committees in
SADCOPAC Member States
Survey Report
By
Nthabiseng Ngozwana
July 2009
Survey completed on behalf of Southern Africa Development Community

Organisation of Public Accounts Committees (SADCOPAC)
Acknowledgements
At its 5th annual conference and the annual general meeting which was
held in Malawi from 30th September to 6th October 2008, the Southern
Africa Development Community Organisation of Public Account
Committees (SADCOPAC) members took a resolution to undertake
research into the practices of Public Accounts Committees (PACs) in its
member states and develop a Good Practice Guide (GPG) for PACs in
SADC. Ilangabe Lase Africa was contracted by SADCOPAC Secretariat to
undertake the survey and develop the GPG. This survey report presents
the results of the survey.
Ilangabe Lase Africa would like to thank the Chairpersons of the

participating PACs in completing the survey questionnaires. We would also
like to extent our sincere gratitude to the Clerks/Secretaries of the PACs for
coordinating the completion of the questionnaires by the chairpersons and
relevant respondents.
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
Reporting and Follow up 22

Committee reports 22
Auditors Generals’ Audit Reports 23
Hearings 23
Follow up on recommendations 24
Performance 24
Successes, Good Practices and Challenges 25
Successes/Achievements 25
Good Practices 25
Challenges 26
Conclusion and Recommendations 27
Improvement of PACs’ processes and procedures 27
Allocation of sufficient resources 28
PACs’ relationships with the Auditors General 28
Further Research 28
References 30
Appendices 32
Survey Instrument 32
Table of Boxes, Figures and Tables

Figure 1: Establishment of PACs 3
Figure 2: Composition of PACs 6
Figure 3: Approaches to appointing PAC members 7
Figure 4: Chairpersons Political Affiliation 9
Figure 5: Skills and competence requirements in appointing PACs‟ Chairpersons 10
Figure 6: PACs‟ Budget 18
Figure 7: No of Committee Report Produced per Year 22
Figure 8: No of AG‟s Audit Reports considered by PAC‟s per year 23
Figure 9: No. of Public Hearing Conducted per Year 24
Table 1: Size of PACs in SADCOPAC Member States 7

Table 2: Powers available to PACs 13
Table 3: Practices of PACs in SADCOPAC Member States 15
Table 4: No. of Staff Members employed by PACs 19
Table 5: PACs‟ responses on AG/PAC relationship 20
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
APAC Association of Public Account Committees

EAAPAC Eastern Africa Association of Public Accounts Committees
GPG Good Practice Guide
PAC Public Accounts Committee
SADC Southern African Development Community
SADCOPAC Southern Africa Development Community Organisation of Public
Account Committees
TOR Terms of Reference
WBI World Bank Institute
Survey Report on the Practices of Public Accounts Committees in SADCOPAC Member States
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.
Public Accounts Committee (PAC) is a feature of Westminster-style parliaments. The

PAC is one of the committees of parliament and is charged with exercising parliament's
oversight function over public finances with the aim of enforcing accountability and good
governance in the public sector. PACs are core institutions of public financial accountability
and are seen as the apex for financial scrutiny and have been promoted as a crucial
mechanism to facilitate transparency in government financial operations3. They are
recognised as one of the most powerful accountability mechanisms available to
parliaments and legislatures.4
Purpose of the PACs Survey

The Southern African Development Community Organisation of Public Accounts Committees
(SADCOPAC) was launched in 2003 in Johannesburg. The decision to establish
SADCOPAC was first reached in May 2002 in an exploratory meeting which was held in
Kimberly, South Africa and attended by SADC member states. SADCOPAC is an
autonomous and independent organisation that seeks to promote mutual support; foster the
exchange of knowledge and experiences; promote accountability, good governance and
transparency in the SADC region and act as the recognised voice of PACs in the region. The
objectives of SADCOPAC, among others, as set out in its constitution, are to improve the
1
Pelizzo R & Stapenhurst, R (2006), Public Accounts Committees; SMU social sciences and
humanities working paper: Paper No 01-2006
2
Ibid
3
Stapehurst F, Sahgal V & Woodley B, (2006), Scrutinizing Public Expenditure: the role of public
accounts committees.
4
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
Page 1
effectiveness of PACs or similar committees in the SADC region through conducting

research and introducing best practices; and to share best practices and innovation, and
where appropriate and possible harmonise and standardise the work of PACs in the region.
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
 Establishment and Terms of Reference

 Membership and Leadership
 Powers, Practices and Procedures
 Financial and Human Resources
 Relationships with Auditor General
 Reporting, Follow up and Performance
 Successes, Good practices and Challenges
Page 2
The report concludes with the summary of recommendations in enhancing PACs

effectiveness and performance.
ESTABLISHMENT AND TERMS OF REFERENCE

PACs are a common feature of parliaments in Commonwealth countries and have become
one of the effective tools in promoting accountability and good governance in these
countries. Most African countries have also adopted this parliamentary oversight model.
Establishment of PACs in SADC

st
Box 1: Year of 1 PAC’s establishment
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.
Figure 1: Establishment of PACs
In the case of SADCOPAC

member states, survey results
suggest that standard practice
in the majority of the countries
(78%) is to institutionalise the
existence of a PAC through
standing orders of parliaments.
Out of the nine surveyed
countries, only two countries
(22%) reported that their PACs
Page 3
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:
 Scrutiny of public sector financial administration (ex post scrutiny of budget

execution)
 Review/examine the audit reports of the Auditor General
 Make recommendation about government financial administration and policy
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
Page 4
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
Box 2: Examples of PACs’ Terms of Reference
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
MEMBERSHIP AND LEADERSHIP

Composition and Size
The composition of a PAC is perceived as one of the critical factors in determining the
success of a PAC. Under this, the balanced representation of all major political parties in the
legislature and the exclusion of ministers from the membership of a PAC are some of the
important factors. Survey data collected by the World Bank Institute (WBI) in 2002 in fifty
- one national and provincial parliaments in Commonwealth countries (excluding Africa)
Page 5
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.
Figure 2: Composition of PACs
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
Page 6
Table 1: Size of PACs in SADCOPAC Member States

Countries
No of Members
Bots Les Malawi Namib. Moz. S. Afr. Swaz. Tanz. Zambia
From ruling party 6 9 14 8 10 9 N/A 12 2

From opposition 4 6 6 8 5 7 N/A 3 7
Total 10 15 20 18 15 16 12 15 9
Note: Swaziland is a non party state
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.
Figure 3: Approaches to appointing PAC members

In four (44%) countries,
political parties represented in
the legislature nominate their
preferred members to PAC
membership. In five (56%)
countries, committee
members are selected by a
special parliamentary
committee tasked with
appointing members to all
parliamentary committees.
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.
In Botswana, the Committee of Selection8 is responsible for appointing members of a PAC.

Political parties are not involved in nominating their representatives to PAC membership.
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.
Page 7
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
Substitution of Committee Members

The nature of PACs‟ work may carry from one year to another and may require follow up. In
order to ensure continuity to allow for strong institutional memory and enable long term
planning, it is important that members of the committee are appointed for the life of
parliament. Although all surveyed committees reported that their members are appointed for
the life of the committee, some countries have made provision for substitution of members
where it may be unavoidable.
PAC’s Leadership
Criteria for Appointing a Chairperson
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
Page 8
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.
Figure 4: Chairpersons Political Affiliation

Respondents were asked to indicate whether Chairpersons of their PACs are from the ruling
party or the opposition. Swaziland is a non party state and therefore this practice was not
applicable in the case of its PAC.
Seven (88%) of the eight PACs

which responded to this
question indicated that their
Chairpersons are from the
opposition and one (13%) PAC
has a Chairperson from the
ruling party.
Skills, experience and competencies: In addition to political affiliation, in principle,

chairpersons and members of PACs should be appointed on the basis of seniority,
specialisation in subject matter, competence, personal choice and interests of their
constituency12. It is desirable that committee chairpersons have qualities that will enhance
their effectiveness in providing leadership to the committee. Such qualities include
competence, flexibility and adaptability, firmness and decisiveness, honesty and
dependability, openness, tolerance, fairness, patience, humility and stamina13. Among
others, the Chairpersons must have the ability to articulate the non-partisan objective of the
committee and instil that objective in all committee members; and effectively manage all
PAC‟s processes including meetings and hearings.
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.
Page 9
Figure 5: Skills and competence requirements in appointing PACs’ Chairpersons
Respondents were asked if there

are any skills and competence
requirements for one to be
appointed to the chairmanship of
a PAC. Four (44%) countries
stated that there are minimum
skills and competence
requirements set, five (56%)
reported that there were none.
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.
Procedure for Appointing a Chairperson
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.
Box 3: Procedure for Appointing a Chairperson: example of Mozambique
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.
Page 10
Chairpersons’ Term in Office
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.
Chairperson’s Roles and Responsibilities
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
 drafting the committee reports or providing supervision thereof

 maintaining order in the committee
 Convening committee meetings
 Chairing all committee meetings
 Developing and managing committee work plan
 Representing the committee in parliament, steering committee and other external
associations
 Interfacing with the media and the public
 Signing requests and summons to any person to attend and give evidence before the
committee
 Presenting committee reports to the House
 Supervising the questioning of accounting officers during hearings
 In the event of an equality of votes on any questions before the committee,
Chairperson exercises a casting vote
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
Page 11
POWERS, PRACTICES AND PROCEDURES

Powers
In order to discharge their mandate effectively, PACs need to be given appropriate powers
by the legislature. Broadly, these include but are not limited to the following:
 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
Page 12
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]
Table 2 below summarises PACs powers as reported by all nine respondents.
Table 2: Powers available to PACs
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
Page 13
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
Countries and Ranking of Powers

PACs Powers
Bots Zam. Les Swaz Moz.
Clear focus on holding government accountable for its
spending of public funds 1 1 1 1 4
Power to summon witnesses to give evidence before the
committee and to provide documents 2 4 2 2 -
Power to issue warrants for arrest of those disobeying the
summons 3 - - - -
Power to protect witnesses from retaliation from having
provided evidence 4 - - - -
Power to choose subjects of examination without government
direction 5 - - 6 2
Power to meet outside the legislature’s session 6 - - - -
Power to call ministers as witnesses where they have been
personally involved in decisions under investigation - 2 - - 1
Power to investigate or review all past, current and committed
expenditure of government department and any other
organisation or institution funded by government - 3 - 3 -
Power to request government to table a comprehensive
response to the PAC’s report within a specified time frame - 5 6 - 3
Power to request AG to perform specific reviews or tasks 6 4
Power/right to access cabinet and other privileged documents - - 3 - 5
Power to compel witnesses to answer questions - - 4 - -
Power to initiate own inquires - - 5 5 -
A say in the appointment of the President of the
Administrative Court. - - - - 6
Practices and Procedures

Practices and procedures refer to the rules, processes and methods (the „how‟) adopted by
PACs in implementing their mandates. Twenty four practices were listed and respondents
Page 14
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.
Table 3: Practices of PACs in SADCOPAC Member States
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
Page 15
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‟
a) Committee is independent of the executive and reports directly to parliament

b) Committee appointed for the life of the parliament
Box 6: ‘Most Important’ Practices as Selected by Five PACs
Countries and Ranking of Practices

Practices
Bots Zam Les Swa Moz.
Clear objectives and work plans for hearings - 4 - - -
Close and harmonious working relationship between members
from different political parties 2 - 2 - -
Committee always operates in non-partisan manner when
carrying out its scrutiny function 3 - - - -
Committee always operates in non-partisan manner when
carrying out its scrutiny function - 6 - - -
Committee appointed for the life of the Parliament - - 1 1 1
Committee hold briefing meetings with Auditor General prior to
public hearings - - - 4 -
Committee is independent of executive and report directly to
parliament 1 - 3 2 2
Committee reports are available to the public - 5 - - -
Committee reports are debated in parliament. - - - - 4
Committee reports are tabled in parliament and are public
documents 4 - - - 5
Meetings recorded. - - - - 6
Prioritisation of items to be reviewed (e.g. AG’s audit reports) - - 4 - -
Public hearings open to the media and the public - 2 5 - -
Public hearings recorded - - 6 6 -
Regular and frequent meetings - - - 5 -
Sufficient and regular meetings scheduled and held to discharge
the committee responsibilities 5 1 - - -
Sufficient time allocated to hearings 6 - - - -
Suitable briefing material available to committee members prior
to hearings - - - 3 -
There are documented procedures and guidelines for carrying out
committees roles & responsibilities - 3 - - 3
As a way of improving efficiency and consistency in carrying out their responsibilities, it is

important for PACs to have documented guidelines and procedures. Respondents were
asked if their PACs have written guidelines and procedures for carrying out committee
Page 16
functions. 56% stated that they do not have while 44% indicated that they do have.
Guidelines reported included the following:
 For prioritising committee work

 For planning and conducting committee meetings
 For holding public hearings
 For questioning witnesses
 For compiling committee reports
 For holding press conferences and developing press releases
FINANCIAL AND HUMAN RESOURCES

In addition to a clear mandate and appropriate powers, it is critical that PACs have adequate
financial, human and other resources that will enable them to carry out their oversight role
successfully. According to Loney (2004)17,
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
Page 17
Financial Resources
Figure 6: PACs’ Budget
Respondents were asked if

their committees have
adequate budget to carry out
their functions. Seven (78%)
indicated that they do not have
adequate budget while two
(22%) indicated that they have.
Asked on their sources of

funding, all PACs‟ indicated that
they are funded by parliament
or National Assembly through the national budget. In two countries, additional non-financial
funding is obtained from the office of the AG and other international organisations.
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:
 Advising the committee on parliamentary procedure and practices

 Collecting background information on specific topics
 Reviewing and summarizing documents
 Preparing witness questions
 Writing and distributing media statements
 Writing motivation statements for the chairperson or committee members for
reporting back to the House
Page 18
 Preparing speeches on behalf of the committee for chairperson or members for

conferences, seminars and workshops
Table 4 below provides information on the number of support staff per committee
Table 4: No. of Staff Members employed by PACs
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
Working space and Recording equipment

67% of the nine respondents indicated that they have adequate working space and
appropriate recording equipment. The 33% which reported to lack these resources pointed
out that among other things; this has a negative impact on their committees‟ work. In some
cases, PACs share working space with a number of other parliamentary committees and
have to take turns in using the working space. In others, members have no choice but to
store committee files and other important documents in their own homes due to a lack of
storage or archival space.
RELATIONSHIP WITH THE AUDITOR GENERAL

Due to the nature of their work, Auditors General and PACs share a relationship that is
characterised by mutual dependency. To some extent the PAC and the office of Auditor-
General can be seen as complimentary bodies in Parliament‟s monitoring of public finance,
Page 19
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.
Table 5: PACs’ responses on AG/PAC relationship
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
The committee advices the AG on parliaments audit

2 22 7 78 100
priorities
AG/AG’s staff regularly briefs the committee 6 67 3 33 100
AG provides observers to the public hearings 3 33 6 67 100
PAC regards AG as an expert advisor to be consulted when

preparing its work plan and reports 8 89 1 11 100
AG briefs new committee members on the committees

7 78 2 22 100
working relationship with the AG
AG sufficiently briefs the PAC on the content, format and
8 89 1 11 100
key messages of the audit reports
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.
Page 20
 That while 89% of the respondents regard Auditor Generals as experts to be

consulted for advice in planning the PACs‟ work plan and developing reports, 11%
did not think so.
Asked whether the Auditors General‟ audit reports address the information needs of the
PACs to enable them to hold effective hearings, 33% of the respondents indicated that
„sometimes‟. These respondents felt that audit reports are sometimes too technical to be
used as tools for holding government officials accountable. In some cases, additional
information is desired, e.g. trends of irregularities in ministries, provinces and other spending
agencies over the years. On the other hand, 66% reported that the reports „always‟ provide
sufficient and useful information.
Box 7: Overview of Mozambican Administrative Court
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
Page 21
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.
In addition to internal relationships with other parliamentary committees, PACs have

reported relationships with organisations such as Association of Public Account Committees
(APAC), SADCOPAC, Eastern Africa Association of Public Accounts Committees
(EAAPAC), World Bank Institute (WBI) and others.
REPORTING AND FOLLOW UP

Committee reports
Following the hearing, the committee produces a report/s summarising their inquiry and
recommendations for government action. Some committees produce such reports annually,
others quarterly while others do it twice a year. Respondents were asked to provide
information on the number of reports they produce per year. Five (56%) of the PACs
produce one committee report per year; three (33%) produce between two and five reports
and one (33%) produces in excess of fifty reports per year. Summary of responses is
provided in Figure 7 below.
Figure 7: No of Committee Report Produced per Year
Box 8: Mozambique’s PAC
As the Planning and Budget Committee

is not only responsible for providing
reports on public accounts, its opinions
also include other subjects. Therefore,
the number of reports produced depend
on the subjects to which it is asked to
present an opinion. With regard to the
General State Budget and the General
State Account there is at least one
report for each one per year.
Drafting of committee reports: In some countries, committee reports are drafted by

committee clerks or secretariat while in other countries, this is the responsibility of the
committee chairperson; sometimes jointly with other members of the committee. In
Botswana, committee reports are drafted by staff seconded from the parliament, and in
Swaziland, the AG actually assists the committee with drafting the reports.
Page 22
Unanimity of reports: While tradition in the majority of Commonwealth parliaments favours

unanimity for PAC decisions, in specific cases provision is made for the PAC reports to
contain the view of the minority that disagree with the content of the report. However, it is
desirable that committee membership should strive for consensus because it strengths the
impact of the report22.
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.
Auditors Generals’ Audit Reports
Figure 8: No of AG’s Audit Reports considered by PAC’s per year
PACs were asked to provide

information on the number of
AG‟s reports they consider in a
year. As figure 8 shows,
responses vary between one to
more than two hundred reports
per year. Where PACs consider
one report per year, these are
consolidated audit reports
(Botswana, Lesotho,
Mozambique and Swaziland). Other countries receive individual departmental/institutional
audit reports.
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
Page 23
Figure 9: No. of Public Hearing Conducted per Year

As depicted in Figure 9, the
number of public hearings
conducted by surveyed PACs
ranges between one to about
sixty hearings per year. It is
worth noting that while it is
considered good practice to
open hearing to the media and
the public, some PACs
reported that they do not
conduct open public hearings.
The survey did not go into the details of investigating the reasons for this practice.
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
 No. of AG‟s reports considered

 No. of committees reports produced
Page 24
 No. of hearings held per year

 Recommendation approved by government
 Recommendations implemented by government
 Disciplinary action taken against officials who contravene financial administration
policies and laws
 Compliance with laws and regulation
SUCCESSES, GOOD PRACTICES AND CHALLENGES

PACs were asked to share their key successes/achievements; good practices which have
contributed to these achievements as well as their challenges. Below is a summary of
combined responses
Successes/Achievements
 Increased reputation as one of Parliament‟s major instruments of oversight
 Increased effectiveness in dealing with the number of audit reports
 Increased awareness about financial reporting and accountability issues in the public
sector
 Improved accountability and management of finance in the public
 Support to the Supreme Audit Institution on enacting the Public Audit Act
 Establishment of an accountability loop which includes hearing, reporting and

debates to parliament, annual accountability conference, regular hearing of
accounting officers, expenditure tracking and reporting back.
 Development of special reports
Good Practices
Good practices that were deemed as key contributors to the committees‟ effectiveness were
stated as follows
 Good working relations with stakeholders

 Effective secretariat and good internal operations
 Dedicated members to the task of the Committee
 Good working relationship with the Auditor General
 Non-partisan culture
 Effective meetings
 Timely completion of audit reviews and submission of committee reports to the
House
Page 25
 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
 Turnover of members: Some PACs experience frequent turnover of members due to

redeployment. This has very negative effects on the capacity and the expertise of the
PACs
 Limited or Lack of internal expertise: Sometimes PAC work requires technical

expertise which the PAC does not have.
 Implementation of PAC recommendations: There is nothing that forces government

to implement PAC recommendations
 Limited financial and human resources
 Work load: Not enough time allocated to committee work due to other requests from
parliament or government ministries
 Insufficient support from parliament and speaker
 Even if the membership does not change regularly, continuity remains a challenge as
committees are reconstituted on an annual basis.
 In adequate skills on how to review reports
 Under skilled Secretariat
 Statutory provisions which hinder the work of the Committees
Page 26
 Lack of tools to follow-up implementation of Committee recommendations by the

Executive
 Lack of parliamentary calendar to enable planning of the Committee‟s activities
 Some committees have to deal with old and long outstanding Auditor General‟s
Reports
 Poor attendance of committee meetings
 Poor quality of committee reports
 Capacity of members; especially lack of technical skills and knowledge (financial

accountability) necessary to review the reports of the AG and question the witnesses;
lack of relevant qualifications
CONCLUSION AND RECOMMENDATIONS

There is no doubt that PACs are important parliamentary oversight mechanisms. Majority of
PACs in the SADC region demonstrate a significant degree of maturity and continue playing
an extremely important role in improving accountability and financial management in the
public sector. There is a tremendous amount of knowledge and rich experiences that can be
shared between the PACs in terms of good practices. Local and regional bodies such as
APAC, SADCOPAC and EAAPAC play a very important role in this regard.
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
Improvement of PACs’ processes and procedures

Strategic planning: Adopting a strategic approach to PACs‟ planning and implementation of
their work will benefit PACs in clearly defining their aims and objectives, expected
outcomes/impact and performance targets; as well as monitoring their performance.
Page 27
Development of appropriate performance measurement frameworks: As emphasised

earlier in this report, PACs should be exemplary of what they insist others should do –
performance accountability. It is therefore imperative that PACs develop frameworks that will
help them monitor and measure their performance against set objectives and targets.
Development of minimum criteria for appointing PAC members: An effective PAC

should be knowledgeable and skilled. It is important to define minimum skills and
competence criteria for appointing members and chairpersons of PACs
Development of standard guidelines and procedures for PACs practices will go a long
way in enhancing PACs‟ effectiveness and consistency in their work
Development of effective follow up mechanisms: The ultimate expected impact from

fulfilment of PACs‟ mandate is improved accountability and better financial management in
the public sector. If this impact has to be realised, PACs must have effective follow up
mechanism in place. The greatest challenge however still remains in the reality that PACs‟
recommendations are not binding on the part of government.
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
PACs’ relationships with the Auditors General

PACs and Auditor Generals relationships are critical to the parliaments‟ oversight role. There
is need to put in place mechanisms that will strengthen the relationships between these two
institutions
Further Research
There are number of areas that present opportunities for further research into PACs‟
operations and their effectiveness in carrying out their mandates.
 An investigation into the challenges faced by PACs in SADC in effectively carrying

out their mandates. For example, one area could be the „review of the broader
environment of the political and legislative accountability systems within which PACs
in SADC operate‟; since it determines the content of the PACs work and influences
the impact of PACs‟ work
 Comparative analysis of the Supreme Audit Institution (SAI) and the Administrative
Court systems.
Page 28
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
Page 29
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Regional and Country Specific Weaknesses; in Anwar Shar (ed), Performance
Accountability and Curbing Corruption; World Bank, 2007
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
Survey of Public Accounts Committees in SADCOPAC member states

Survey Questionnaire
Background
th th
 At their 5 annual conference and the annual general meeting which was held in Malawi from 30
th
September to 6 October 2008, SADCOPAC members took a resolution to undertake research
into the practices of Public Accounts Committees (PACs) in its member states and develop a
Good Practice Guide (GPG) for its members.
 Ilangabe Lase Africa is working in partnership with SADCOPAC to implement this resolution.
 This questionnaire will assist us in obtaining up to date information on the practices of PACs in
SADCOPAC member states, documenting these practices and developing a Good Practice
Manual
 The questionnaire will be supplemented by separate in-depth interviews with the Chairpersons of
the PACs or similar committees. In the case where these committees are not in existence, such
interviews will be held with the Auditor Generals.
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
nthabiseng@ilangabe.com or +27 82 349 4552
Survey of Public Accounts Committees in SADCOPAC Member States
Country
Name of Respondent
Position
Background and Establishment of PACs

1. Is there a committee of parliament that is responsible for scrutiny of public sector financial
administration and consideration of the reports of the Auditor General?
[ ] Yes [ ] No
2. If yes, what is the name of the committee?
3. When was the first PAC (or similar committee) established in your country?
4. How are PACs (or similar committees) established in your country?

[ ] by the country‟s constitution
[ ] by the standing order of parliament
[ ] by the Act of parliament
[ ] other;
(specify)_______________________________________________________________
5. What is the mandate of your committee? (Please provide copies of documented mandate where
available)
PAC mandate:
Membership and Leadership

6. How many members does your committee have?
Ruling party:
Opposition:
Total:
7. Does your committee have a balanced representation of all major political parties?
[ ] Yes [ ] No
8. Does your committee membership exclude ministers of the government?

[ ] Yes [ ] No
9. How are members of the committee appointed?
10. Does your committee allow for substitution of members?

[ ] Yes [ ] No
11. Does your committee provide orientation or training to new members on their roles and
responsibilities?
[ ] Yes [ ] No
12. How is the committee Chairperson elected/appointed?

Procedure (and applicable rules in any) for appointing a committee Chairperson:
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:
14. What are the responsibilities and powers of the Chairperson?
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
If yes, please specify below:
Skills and competencies of PAC Chairperson
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)
Resources and Capacity

18. Does your committee have an adequate budget to carry out its mandate?
[ ] Yes [ ] No
19. What are the sources of funding of your committee?

List source of funding:
20. How many staff members does the committee have?
Committee Clerk/Secretary:
Researcher/s:
Legal:
Other (specify):
Total:
21. What are the functions of the committee staff?

Functions Responsible staff
member
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
Responsibilities, Powers, Practices and Procedures
PAC’s Roles and Responsibilities:
27. Please list the roles and responsibilities of your committee

PAC Roles and Responsibilities Tick
(√)
Scrutiny of public sector financial administration (ex post scrutiny of budget execution)
Review/examine the audit reports of the Auditor General
Make recommendation about government financial administration and policy
Review government-wide or departments‟ service plans and performance reports
Others (specify, please type below)
PAC’s Powers
28. Which of the following powers does your committee have?

PAC Powers Yes No
Clear focus on holding government accountable for its spending of public funds
Power to summon witnesses to come before the committee and provide documents
Power to issue warrants for arrests of those disobeying the summons
Power to protect witnesses from retaliation from having provided evidence
Power to investigate of review all past, current and committed expenditures of
government departments and any other organisation or institution funded by
government
Power to request Auditor General to perform specific reviews or tasks
Power to initiate own inquires
Power/right to access cabinet and other privileged documents
Power to compel witnesses to answer questions
Power to choose subjects of examination without government direction
A say in the appointment of the Auditor General
Power to review the proposed budget for the Auditor General
Right to review the Auditor General‟s proposed audit programme
Power to meet outside the legislature‟s session
Power/right to request government to table a comprehensive response to the PAC‟s
report within a specified time frame
Other powers (specify; please type below)
PAC’s Practices
29. Which of the following practices are applicable to your committee?

PAC Practices Yes No

Committee appointed for the life of the Parliament
Committee is independent of executive and report directly to parliament
There are documented procedures and guidelines for carrying out committees roles
& responsibilities (please provide copies if permissible)
Close and harmonious working relationship between members from different political
parties
Sufficient and regular meetings scheduled and held to discharge the committee
responsibilities
Suitable briefing material available to committee members prior to hearings
Formal agendas prepared for distribution well ahead of each meeting and hearing
Advance preparation by all members before hearings
Clear objectives and work plans for hearings
Prioritisation of items to be reviewed (e.g. AG‟s audit reports)
Committee hold briefing meetings with Auditor General prior to public hearings
Committee has other subcommittees for specific purposes
Public hearings open to the media and the public
Transcripts and minutes of all meetings and public hearings kept and accessible to
the public
Committee reports are tabled in parliament and are public documents
Committee reports are available to the public
Committee reports are debated in parliament
Committee always operates in non-partisan manner when carrying out its scrutiny
function
Meetings recorded
Public hearings recorded
Regular and frequent meetings
Sufficient time allocated to hearings
30. Is there any timeframe for submitting committee reports?

[ ] yes [ ] No
If yes, please specify
31. Please provide information on the following
No. of Auditor General‟s report considered by your committee per year

No. of hearings held per year
No. of committee reports produced per year
32. Is there any timeframe for the Auditor General to submit audit reports to the committee?
[ ] yes [ ] No
If yes, please specify
PAC’s Guidelines and Procedures
33. Does your PAC have written guidelines and procedures for undertaking its responsibilities?
[ ] Yes [ ] No
34. If yes, please list the guidelines and/ procedures below

Guidelines and Procedures Tick
(√)
For prioritising committee work
For committee meetings
For holding public hearings
For questioning witnesses
For compiling committee reports
For holding press conferences and developing press releases
Others (please specify below)
Working Relationships
Working relationships with the Auditor General
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
If yes, how often and on what?
38. Does the Auditor General provide observers to the committee hearings?
[ ] Yes [ ] No
If yes, what role do these observers play in the hearings?

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
Working relationships with other committees and organisations
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
Reporting and Follow-up

46. Does you committee prepare substantive reports summarising committee‟s inquiry and
recommendation for government to take action on?
[ ] Yes [ ] No
47. If yes, how often does your committee produce these reports?
[ ] Annually
[ ] Quarterly
[ ] twice a year
48. Who is responsible for drafting committee reports?

[ ] PAC Chairperson
[ ] PAC Chairperson jointly with other committee members
[ ] other, (please specify)
49. Are reports debated?

[ ] Yes [ ] No
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
Performance, Successes and Challenges

54. What have been the key achievements/successes of your committee?
55. What are your committee current good practices which contribute to its effectiveness?
56. What are the challenges facing your committee?
57. How does your committee deal with these challenges?
58. Does your committee assess its effectiveness/performance in carrying out its mandate and
responsibilities?
[ ] Yes [ ] No
59. If yes, how does your committee assess/measure its performance?
60. Has your committee set specific indicators to measure its performance/results achieved?
[ ] Yes [ ] No
61. If yes please specify
Performance Indicators Tick

(√)
No. of Auditor General‟s report considered

No. of hearings held
No. of committee reports produced
Recommendations approved
Recommendations implemented
Disciplinary action taken against officials who contravene financial administration policies
and laws
Better compliance with laws and regulations
Other indicators (please specify)
62. Please share any other additional comments that you might have with regard to PACs‟ best
practices
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
Please email the completed questionnaire to nthabiseng@ilangabe.com or fax to the following

number: +27 86 503 6358

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Survey of Public Accounts Committees in

SADCOPAC Member States

Survey completed on behalf of Southern Africa Development Community

Ilangabe Lase Africa would like to thank the Chairpersons of the

Reporting and Follow up 22

Table of Boxes, Figures and Tables

Table 1: Size of PACs in SADCOPAC Member States 7

APAC Association of Public Account Committees

Public Accounts Committee (PAC) is a feature of Westminster-style parliaments. The

Purpose of the PACs Survey

effectiveness of PACs or similar committees in the SADC region through conducting

 Establishment and Terms of Reference

The report concludes with the summary of recommendations in enhancing PACs

ESTABLISHMENT AND TERMS OF REFERENCE

Establishment of PACs in SADC

Figure 1: Establishment of PACs

In the case of SADCOPAC

 Scrutiny of public sector financial administration (ex post scrutiny of budget

Box 2: Examples of PACs’ Terms of Reference

MEMBERSHIP AND LEADERSHIP

Figure 2: Composition of PACs

Table 1: Size of PACs in SADCOPAC Member States

From ruling party 6 9 14 8 10 9 N/A 12 2

Figure 3: Approaches to appointing PAC members

In Botswana, the Committee of Selection8 is responsible for appointing members of a PAC.

Substitution of Committee Members

Criteria for Appointing a Chairperson

Figure 4: Chairpersons Political Affiliation

Seven (88%) of the eight PACs

Skills, experience and competencies: In addition to political affiliation, in principle,

Figure 5: Skills and competence requirements in appointing PACs’ Chairpersons

Respondents were asked if there

Procedure for Appointing a Chairperson

Box 3: Procedure for Appointing a Chairperson: example of Mozambique

Chairpersons’ Term in Office

Chairperson’s Roles and Responsibilities

 drafting the committee reports or providing supervision thereof

POWERS, PRACTICES AND PROCEDURES

Table 2 below summarises PACs powers as reported by all nine respondents.

Table 2: Powers available to PACs

Countries and Ranking of Powers

Practices and Procedures

Table 3: Practices of PACs in SADCOPAC Member States

a) Committee is independent of the executive and reports directly to parliament

Box 6: ‘Most Important’ Practices as Selected by Five PACs

Countries and Ranking of Practices

As a way of improving efficiency and consistency in carrying out their responsibilities, it is

 For prioritising committee work

FINANCIAL AND HUMAN RESOURCES

Respondents were asked if

Asked on their sources of

 Advising the committee on parliamentary procedure and practices

 Preparing speeches on behalf of the committee for chairperson or members for

Table 4: No. of Staff Members employed by PACs

Working space and Recording equipment

RELATIONSHIP WITH THE AUDITOR GENERAL

Table 5: PACs’ responses on AG/PAC relationship

The committee advices the AG on parliaments audit

AG/AG’s staff regularly briefs the committee 6 67 3 33 100

AG provides observers to the public hearings 3 33 6 67 100

PAC regards AG as an expert advisor to be consulted when

AG briefs new committee members on the committees

 That while 89% of the respondents regard Auditor Generals as experts to be