Enhancing The Effectiveness of The Oversight And Scrutiny of The Public Expenditure by The Public Accounts Committee of Parliament of Ghana

ABSTRACT

Since the commencement of the fourth republic in 1992, Ghana has pursued an ambitious programme of public sector reforms, including initiatives aimed at putting limited public resource to optimal use and strengthening democratic political governance. This makes the financial oversight role of parliament exercised through its Public Accounts Committee (PAC) to minimise the potential for corruption by scrutinising government expenditure and making appropriate recommendations to government. However, the Public Accounts Committee (PAC) faces challenges in carrying out its duties. Hence, this study researched into enhancing the effectiveness of the oversight and scrutiny of public expenditure by the public accounts committee of parliament of Ghana. The objectives of the study were a) why PAC is unable to apply the whips b) ascertain the resource adequacy and under empowerment of PAC to carry out its work and c) the implementation status of the recommendations made by the Public Accounts Committee to Parliament. Purposive sampling was the sampling technique used for the selection of ten (10) respondent comprising of minority members, majority members, journalise and senior offices from the Controller and Accountant–General’s Department. Qualitative research method was adopted. The study uncovered that Public Accounts Committee is under resourced and not well empowered. Again, the committee is unable to apply the whips because the Constitution and the Standing Orders that established it do not allow Public Accounts Committee to prosecute. This leaves Public Accounts Committee’s role as mere to Parliament, and makes its recommendations rectifiable by Parliament, to the Auditor General, Attorney General and the Police to prosecute corrupt officials.