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Junaid Ali Sohu Junaid
Junaid Ali Sohu Junaid

The document discusses the public accounts committee (PAC) in Pakistan. The PAC comprises experienced parliamentarians and is responsible for oversight of the executive. It examines government accounts and reports from the Auditor General to ensure money is spent legally and according to rules. The PAC also considers excess expenditures, violations of rules, and takes suo moto actions on issues of public importance. While it plays an important role in safeguarding public funds, its effectiveness is limited as it can only make recommendations and lacks enforcement powers. Key factors for its success include impartiality, resources, and relationships with other oversight bodies.

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Public accounts committee 2
WORK AGENDA  INTRODUCTION  PAC FUNCTIONS  ACCOUNTABILITY CYCLE  JUDICIAL POWERS  IMPORTANCE  EFFECTIVENESS OF PAC  SUCCESS FACTORS OF PAC
PUBLIC ACCOUNTS COMMITTEE (PAC) The Committee which comprise distinguished and experienced parliamentarians and has the responsibility of oversight of the executive. 4
FUNCTIONS PAC  Rule 172 of the Rules of Procedure and Conduct of Business in National Assembly  Examines the accounts of the Govt. showing the expenditure of the government  Reports of the Auditor General of Pakistan 5
FUNCTIONS PAC It shall be the duty of the Committee to satisfy itself;  Money is legally available and applicable to the service  Expenditure conforms to the authority  Re-appropriation accordance with the provisions of Ministry of Finance. 6
FUNCTIONS PAC  Examine accounts of State Organizations  Examine accounts of autonomous and semi-autonomous bodies  Consider the report of the Auditor-General of Pakistan  Excess expenditure, if any, is viewed seriously. 7
FUNCTIONS PAC  Circumstances leading to excess amounts expenditures than authorized  PAC examines violations of rules and regulations and makes recommendations  The PAC has taken suo-moto actions on different issues of public importance 8
THE ACCOUNTABILITY CYCLE PAC 9
JUDICIAL POWERS PAC  Take evidence or call for papers, records or documents (NA, Rule 227(1))  Summoning a Witness by an order of the Secretary (NA, Rule 227(2))  Invitation or Summon to a member or a person having special interest (NA, Rule 227(3))  Power of the Civil Court (NA, Rule 227(4)) 10
IMPORTANCE PAC  High political status  Criticism and comments are highly valued  Safeguarding of public money  Managerial efficiency and performance  Improve internal controls and procedures  It attracts publicity when mega issues and scandals are highlighted 11
EFFECTIVENESS PAC  The PAC is just a Recommending Body  Its machinery is not appropriate for checking the efficiency of Govt. departments  It lacks executive powers to force compliance  it can offer advisory opinion. 12
SUCCESS FACTORS PAC  Impartiality  Parliamentarian’s Level of Interest  Openness and Transparency  Available Resources  Excellent working relationship with Office of the Auditor General  IT support 13
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  • 3. WORK AGENDA  INTRODUCTION  PAC FUNCTIONS  ACCOUNTABILITY CYCLE  JUDICIAL POWERS  IMPORTANCE  EFFECTIVENESS OF PAC  SUCCESS FACTORS OF PAC
  • 4. PUBLIC ACCOUNTS COMMITTEE (PAC) The Committee which comprise distinguished and experienced parliamentarians and has the responsibility of oversight of the executive. 4
  • 5. FUNCTIONS PAC  Rule 172 of the Rules of Procedure and Conduct of Business in National Assembly  Examines the accounts of the Govt. showing the expenditure of the government  Reports of the Auditor General of Pakistan 5
  • 6. FUNCTIONS PAC It shall be the duty of the Committee to satisfy itself;  Money is legally available and applicable to the service  Expenditure conforms to the authority  Re-appropriation accordance with the provisions of Ministry of Finance. 6
  • 7. FUNCTIONS PAC  Examine accounts of State Organizations  Examine accounts of autonomous and semi-autonomous bodies  Consider the report of the Auditor-General of Pakistan  Excess expenditure, if any, is viewed seriously. 7
  • 8. FUNCTIONS PAC  Circumstances leading to excess amounts expenditures than authorized  PAC examines violations of rules and regulations and makes recommendations  The PAC has taken suo-moto actions on different issues of public importance 8
  • 10. JUDICIAL POWERS PAC  Take evidence or call for papers, records or documents (NA, Rule 227(1))  Summoning a Witness by an order of the Secretary (NA, Rule 227(2))  Invitation or Summon to a member or a person having special interest (NA, Rule 227(3))  Power of the Civil Court (NA, Rule 227(4)) 10
  • 11. IMPORTANCE PAC  High political status  Criticism and comments are highly valued  Safeguarding of public money  Managerial efficiency and performance  Improve internal controls and procedures  It attracts publicity when mega issues and scandals are highlighted 11
  • 12. EFFECTIVENESS PAC  The PAC is just a Recommending Body  Its machinery is not appropriate for checking the efficiency of Govt. departments  It lacks executive powers to force compliance  it can offer advisory opinion. 12
  • 13. SUCCESS FACTORS PAC  Impartiality  Parliamentarian’s Level of Interest  Openness and Transparency  Available Resources  Excellent working relationship with Office of the Auditor General  IT support 13
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