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This study was conducted in order to assess the effectiveness of Public Accounts
Committee (PAC) on enhancing accountability and transparency in public sector
organizations (PSOs) in Zanzibar. Specifically, the study was set in order to meet five
objectives, namely; to understand how PAC promotes accountability and
transparency in public sector organizations, to understand extent to which PAC
promote accountability and transparency in public sector organizations, to examine
the relationship between PAC and CAG in promoting accountability and
transparency in public sectors, to ascertain whether reports, recommendations, and
directives of PAC have an influence in improving accountability and transparency of
the ministries, departments and other public institutions, and to identify challenges
that PAC face in promoting accountability and transparency in public sectors. The
study was conducted in Zanzibar using multiple embedded case study design where
three units of study were involved. Data were gathered using questionnaires for
accountants and auditors (internal and external), interviews for senior officials
(including member of PAC) and documentary review. Data were analyzed using
qualitative method.
The study found out that there is little contribution of PAC in ensuring accountability
and transparency in public sector, due to the fact that Government auditors have not
fully covered the audit mandate, there is delay in submission of Annual Audit report
for accountability of budget cycle, Public Account Committee faces some challenges
on exercising their duties which include lack of skills that can cover all aspects
ranging from information technology, financial management and public
administration; also operate within a limited budget, which hinders on their oversight
work, increases workload and backlogs and the power of PAC in Zanzibar is limited
to making recommendations to the House of Representative, on the other hand the
study has also found out that PAC increase public awareness and transparency by
publish in its report to the public and maintain cardinal relationship with auditor
General and their recommendation increase responsiveness of audit queries. |
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