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Public accounts committee

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WORK AGENDA

INTRODUCTION

PAC FUNCTIONS

ACCOUNTABILITY CYCLE

JUDICIAL POWERS

IMPORTANCE

EFFECTIVENESS OF PAC

SUCCESS FACTORS OF PAC

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PUBLIC ACCOUNTS COMMITTEE

(PAC)

The Committee which comprise distinguished and

experienced parliamentarians and has the

responsibility of oversight of the executive.

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FUNCTIONSPAC

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

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FUNCTIONSPAC

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.

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FUNCTIONSPAC

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.

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FUNCTIONSPAC

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

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THE ACCOUNTABILITY CYCLE

PAC

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JUDICIAL POWERSPAC

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))

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IMPORTANCEPAC

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

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EFFECTIVENESSPAC

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.

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SUCCESS FACTORSPAC

Impartiality

Parliamentarian’s Level of Interest

Openness and Transparency

Available Resources

Excellent working relationship with Office of the Auditor General

IT support

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