This study examines the role of the Public Accounts Committee of Ghana (PAC) and discusses some of the key internal and external structural issues most likely to affect the performance of the Committee. The study makes recommendations on best practices needed to improve the Committee´s performance. Data for the study were obtained from interviews with Members of the Public Accounts Committee of Ghana, Staff of the Ghana Audit Service, Financial Accountability Experts and Civil Society Organizations in the field of good financial governance.
Inhaltsverzeichnis (Table of Contents)
- Background and Introduction
- The Nature of PACS
- Review of Relevant Literature
- Addressing the Argument on Institutional Contextual Variables
- The Role of Public Accounts Committees
- Factors that Influence effective Parliamentary Scrutiny of Public Funds
- Results
- Conclusion
- References
Zielsetzung und Themenschwerpunkte (Objectives and Key Themes)
This study aims to analyze the role of the Public Accounts Committee of Ghana (PAC) in parliamentary financial oversight and identify key structural issues that impact its performance. It seeks to provide recommendations for best practices to enhance the Committee's effectiveness.
- The role of Public Accounts Committees (PACs) in parliamentary financial oversight
- Key structural issues impacting the performance of the PAC in Ghana
- Best practices to improve the effectiveness of PACs
- The importance of parliamentary financial accountability and transparency
- The relationship between the PAC and other institutions involved in financial governance
Zusammenfassung der Kapitel (Chapter Summaries)
- Background and Introduction: This chapter provides an overview of Public Accounts Committees (PACs) as parliamentary institutions responsible for oversight of public funds, tracing their origins and evolution within the Westminster-style parliamentary framework. It highlights the establishment of the PAC in Ghana and its legal basis in the 1992 Republican Constitution.
- The Nature of PACS: This chapter discusses the institutionalization of PACs, their structure, and the role of opposition members in their leadership. It emphasizes the importance of PACs in ensuring parliamentary financial scrutiny and promoting transparency and accountability of public funds.
- Review of Relevant Literature: This chapter examines existing literature on legislative oversight, particularly focusing on public accounts committees and their role in financial accountability. It highlights key studies by Wehner, McGee, and Stapenhurst et al. that have contributed to understanding the challenges and opportunities for PACs.
- Addressing the Argument on Institutional Contextual Variables: This chapter delves into the factors that influence the effectiveness of parliamentary scrutiny of public funds. It discusses the importance of a robust institutional context, strong legal frameworks, and the role of independent audit bodies in supporting the PAC's work.
- The Role of Public Accounts Committees: This chapter explores the specific responsibilities and functions of PACs in ensuring financial accountability. It examines how PACs scrutinize government spending, investigate irregularities, and hold public officials accountable for their actions.
- Factors that Influence effective Parliamentary Scrutiny of Public Funds: This chapter explores the various factors that impact the effectiveness of parliamentary scrutiny of public funds, including political will, resource allocation, and public participation.
Schlüsselwörter (Keywords)
The study focuses on parliamentary financial oversight, Public Accounts Committees (PACs), financial accountability, good governance, transparency, structural issues, best practices, and the role of the PAC in Ghana. It examines the relationship between the PAC and the executive branch, the Audit Service, and other stakeholders involved in financial governance.
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- Samuel Asamoah (Autor:in), 2013, Legislative Financial Oversight in Ghana, München, GRIN Verlag, https://www.grin.com/document/306593
