Public Accounts Committee (Uganda)

Public Accounts Committee (Uganda)
Emblem of the Parliament of Uganda
Parliamentary Committee overview
Formed1995
JurisdictionGovernment of Uganda
StatusActive
HeadquartersParliament Building, Kampala, Uganda
0°18′54″N 32°34′55″E / 0.315°N 32.582°E / 0.315; 32.582
Parliamentary Committee executive
  • HON. MUWANGA KIVUMBI MUHAMMAD, Chairperson
  • Deputy Chairperson
Parent departmentParliament of Uganda
Key documents
  • Constitution of Uganda (1995)
  • Public Finance Management Act (2015)
  • National Audit Act (2008)
WebsiteParliament of Uganda

The Public Accounts Committee (Uganda) (PAC) is a permanent accountability committee of Parliament of Uganda responsible for the task of scrutinizing audited accounts of public spending by the Government of Uganda. It scrutinizes reports of the Auditor General laid before Parliament under Article 163 of the Constitution of Uganda, concerning the legality, efficiency and effectiveness of public funds usage.[1][2]

PAC is widely recognised as one of Uganda's key institutions of financial oversight. It holds public officials accountable for audit queries and financial irregularities identified in government ministries, departments and agencies (MDAs). The committee is traditionally chaired by a Member of Parliament from the Opposition, in line with parliamentary practice to strengthen checks and balances.[3]

History

The Public Accounts Committee was established following the promulgation of the 1995 Constitution, as part of reforms to strengthen democratic governance and public financial accountability. Although parliamentary oversight existed during previous administrations, formalization of PAC reflected efforts to align Uganda’s public finance management with international accountability standards..[4]

Significant reforms to PAC's mandate were enacted through the Public Finance Management Act, 2015 (PFMA), which reinforced Parliament’s role in oversight of financial reports and increased the accountability of accounting officers..[5]

Due to workload and increasing audit backlogs, Parliament later created two Public Accounts Committees: one responsible for Central Government and another for Local Government.

Mandate and functions

The key functions and roles of the Public Accounts Committee include:

  • Examining reports of the Auditor General on public expenditure by ministries, departments and agencies (MDAs)[6]
  • Scrutinising financial irregularities, misappropriation, waste and inefficiencies in the use of public funds
  • Summoning accounting officers and public officials to answer audit queries
  • Recommending recovery of lost public funds or sanctions against responsible officers
  • Referring cases of corruption or fraud to law enforcement agencies such as the Inspector General of Government (IGG), Director of Public Prosecutions (DPP) and the Anti-Corruption Court[7]
  • Presenting findings and recommendations to the plenary of Parliament

PAC derives its authority from:

  • Article 90 of the Constitution of Uganda - oversight powers of parliamentary committees.
  • Article 163(4) of the Constitution - reporting role of Auditor General to Parliament.
  • Rules of Procedure of Parliament - define committee operations.
  • Public Finance Management Act (2015) - strengthens accountability of accounting officers.
  • National Audit Act (2008) - outlines roles of Auditor General.

Composition

The committee is composed of Members of Parliament appointed by the Parliament of Uganda Appointments Committee. Its chairperson is traditionally a member of the opposition. Membership reflects Uganda’s multi-party parliamentary system, with proportional representation according to party strength.[8]

Leadership

The following have served as Chairpersons of the Public Accounts Committee (Central Government):

Year Chairperson Political Party
2006–2011 Nandala Mafabi Forum for Democratic Change
2011–2016 Kassiano Wadri Independent (formerly FDC)
2016–2021 Angelline Osegge Forum for Democratic Change
2021–present Medard Sseggona Lubega Democratic Party (Uganda)

Keys:   NUP (9)   NRM (27)   FDC (1)   JEEMA (1)   UPC (1)   Independents (7)= 45 members

Membership of the Public Accounts Committee (Central Government)
January 2024 – May 2026[9]
Photo Name Constituency Party
Modoi Isaac Lutseshe County NRM
Mawanda Michael Maranga Igara County East
Kyooma Xavier Akampurira Ibanda County North
Angura Frederick Tororo County South
Kamugo Pamela DWR, Budaka
Ruyonga Joseph Hoima West Division
Ssejjoba Isaac Bukoto County Mid-West
Ababiku Jesca DWR, Adjumani
Wamakuyu Ignatius Mudimi Elgon County
Afidra Olema Ronald Lower Madi County
Muhumuza David Mwenge County North
Nakazibwe Hope Grania DWR, Mubende
Bataringaya Basil Rwankwene Kashari County North
Opendi Sarah Achieng DWR, Tororo
Wanda Richard Bungokho County Central
Lokwang Philips Ilukol Napore County West
Namujju Cissy Dionizia DWR, Lwengo
Nambeshe John Baptist Manjiya County
Mugabi Susan DWR, Buvuma District
Kugonza Emely Buyanja County East
Tayebwa Herbert Kashongi County
Tinkasiimire Barnabas Buyaga County West
Nekesa Victor (Col) UPDF Representative
Katali Loy DWR, Jinja
Nsegumire Muhamad Kibedi Mityana County North
Nebanda Florence Andiru DWR, Butaleja
Muwanga Kivumbi Muhammad Butambala County NUP
Namugga Gorreth Mawogola County South
Ssewungu Joseph Gonzaga Kalungu County West
Ssaazi Godfrey Gomba County East
Lukyamuzi David Kalwanga Busujju County
Kyebakutika Manjeri CWR, Jinja City
Nambooze Teddy Mpigi District
Nandala-Mafabi Nathan Budadiri County West
Kabuusu Moses Kyamuswa County FDC
Okae Bob Kwania County North UPC
Basalirwa Asuman Bugiri Municipality JEEMA
Chemutai Everlyn DWR, Bukwo Independents
Aogon Silas Kumi Municipality
Ocen Peter Kole County South
Kayanga Baroda Kamuli Municipality
Amero Susan DWR, Amuria
Tusiime Julius Karuhanga Rwampara County East
Twesigye Nathan Itungo Kashari County South


Party-wise membership of Public Accounts Committee (Central Government, 2024–2026)
  1. NRM 27 (60%) 60 (58.7%)
  2. NUP 9 (20%) 20 (19.6%)
  3. Independents 7 (15.6%) 15.6 (15.3%)
  4. FDC 1 (2.2%) 2.2 (2.15%)
  5. JEEMA 1 (2.2%) 2.2 (2.15%)
  6. UPC 1 (2.2%) 2.2 (2.15%)

Working procedure

The committee operates by reviewing reports of the Auditor General and scheduling hearings with accounting officers. Officials are interrogated publicly, and proceedings are recorded and compiled into reports laid before Parliament for adoption. PAC recommendations may include:

  • Surcharges on officers responsible for financial loss
  • Disciplinary actions
  • Criminal prosecution referrals
  • Policy and reform directives to improve public expenditure control[10]

Notable investigations

Over the years, the Public Accounts Committee has undertaken several high-profile investigations involving government ministries and agencies. These include:

Year / Period Institution / Case Nature of Investigation Outcome / Impact
2012 Office of the Prime Minister (OPM) Relief Funds Scandal PAC investigated the mismanagement of funds meant for post-war rehabilitation in Northern Uganda and Karamoja. Led to arrests and prosecutions of several officials; exposed major weaknesses in donor fund accountability.[11]
2015 Uganda National Roads Authority (UNRA) Corruption Probe Examined billions lost in road construction contracts and inflated project costs. Triggered institutional reforms in UNRA, including staff restructuring and stronger procurement oversight.[12]
2018 National Identification and Registration Authority (NIRA) National ID Project Review Investigated cost and procurement irregularities in the implementation of the National ID system. Highlighted procurement flaws and led to calls for tighter contract supervision in national ICT projects.[13]
2022 Uganda Airlines Spending Inquiry Scrutinized aircraft procurement processes and corporate governance issues at the national airline. Exposed governance lapses and prompted recommendations for management reforms and transparency measures.[14]
2023 Ministry of Finance – Petroleum Fund Accountability Investigated management of oil revenues and the Petroleum Fund under MoFPED. Raised concerns about transparency and access to oil revenue data, pushing for improved fiscal reporting standards.[15]
2024 Ministry of Education – COVID-19 Funds Audit Scrutinized unaccounted funds meant for education continuity during pandemic school closures. Recommended recovery of misused funds and stricter monitoring of emergency budget allocations.[16]

Relationship with other accountability institutions

PAC collaborates closely with oversight institutions to promote public financial accountability:

Institution / Office Relationship to the Public Accounts Committee (PAC) Key Role / Function
Office of the Auditor General (OAG) Submits annual and special audit reports to PAC for scrutiny. Provides the evidence base for PAC investigations into public expenditure, mismanagement, or irregularities.
Inspector General of Government (IGG) Acts on PAC recommendations involving corruption, abuse of office, or maladministration. Investigates and enforces anti-corruption measures, often collaborating with PAC on follow-up actions.
Director of Public Prosecutions (DPP) Receives case files or recommendations from PAC (via OAG or IGG) for prosecution. Prosecutes individuals or entities implicated in audit and PAC findings.
Accountant General of Uganda Appears before PAC to respond to audit queries raised by the Auditor General’s reports. Provides clarifications, financial statements, and accountability reports to justify public spending.
Ministry of Finance, Planning and Economic Development (MoFPED) Implements PAC and OAG recommendations related to public finance reforms and accountability systems. Ensures budgetary controls, fiscal discipline, and policy reforms are in line with audit findings.
Committee on Commissions, Statutory Authorities and State Enterprises (COSASE) Works complementarily with PAC — focuses on oversight of parastatals and statutory bodies, while PAC focuses on central and local government accounts. Reviews OAG reports specific to commissions and state enterprises, reinforcing PAC’s overall accountability mandate.

Criticism

PAC has faced recurrent criticism including:

  • Delayed implementation of recommendations - Many PAC recommendations are not enforced by ministries or police.[17]
  • Political interference - Some analysts argue that politically sensitive cases may face delays.[18]
  • Limited enforcement powers - PAC can only recommend actions, not enforce sanctions directly.
  • Audit backlog - Persistent backlog of Auditor General reports reduces timely accountability.[19]

See also

References

  1. ^ "The Constitution of the Republic of Uganda, 1995" (PDF). Judiciary of Uganda. Retrieved 22 January 2025.
  2. ^ "Parliamentary Committees". Parliament of Uganda. Retrieved 22 January 2025.
  3. ^ Mugisa, Anne (12 July 2021). "Opposition to head accountability committees". New Vision. Retrieved 22 January 2025.
  4. ^ Uganda: Public Financial Management Reform Strategy (Report). Ministry of Finance, Planning and Economic Development. 2018. Retrieved 22 January 2025.
  5. ^ "Public Finance Management Act, 2015". Parliament of Uganda. Retrieved 22 January 2025.
  6. ^ Annual Report of the Auditor General, 2024 (Report). Office of the Auditor General. Retrieved 22 January 2025.
  7. ^ "Parliamentary Accountability Committees". Parliament Watch Uganda. Retrieved 22 January 2025.
  8. ^ "Rules of Procedure, Parliament of Uganda". Parliament of Uganda. Retrieved 22 January 2025.
  9. ^ Members of the Public Accounts Committee
  10. ^ "How Accountability Committees Work". Parliament Watch Uganda. Retrieved 22 January 2025.
  11. ^ "PAC grills OPM officials over missing funds". Daily Monitor. 21 November 2012. Retrieved 22 January 2025.
  12. ^ "PAC pins UNRA officials over road contracts". New Vision. 16 July 2015. Retrieved 22 January 2025.
  13. ^ "PAC probes NIRA over national ID delays". Daily Monitor. 12 March 2018. Retrieved 22 January 2025.
  14. ^ "PAC probes Uganda Airlines expenditure". New Vision. 9 August 2022. Retrieved 22 January 2025.
  15. ^ "PAC demands accountability for Petroleum Fund". Daily Monitor. 3 May 2023. Retrieved 22 January 2025.
  16. ^ "PAC grills education ministry over COVID-19 funds". The Independent. 10 February 2024. Retrieved 22 January 2025.
  17. ^ Tracking Implementation of PAC Reports (Report). Parliament Watch Uganda. 2021. Retrieved 22 January 2025.
  18. ^ "PAC accused of selective accountability". Daily Monitor. 14 January 2022. Retrieved 22 January 2025.
  19. ^ Auditor General Annual Report 2023 (Report). Office of the Auditor General. Retrieved 22 January 2025.

Further reading