 Introduction  When is the PAC report effective?  Structure of a PAC report  Checklist for drafting quality reports  Drafting PAC resolutions 2

 A committee report is the view of the PAC on matters raised by the Auditor-General as well as other matters identified in the annual report, and normally contains recommendations to the department or entity on areas of concern identified.  The department or entity is obliged to reply to each of the recommendations by providing a considered response, normally within a prescribed period. 3

 The Public Accounts Committee report will be effective when it: - Reflects the tone of the hearing and the weight of its concerns. - Spells out the committee’s reasoning in a brief summary based on relevant facts, figures & examples - Contains conclusions that are tightly argued and which support specific, realistic recommendations. - Is accurate and substantially based on the evidence gathered. - Is direct and easy to read. 4

GROUP EXERCISE  Draft a committee report 5

 The structure of a PAC report should consist of the following:  Introduction and summary - First few paragraphs give essential background - Three or four key messages. - All conclusions and recommendations should be written in full under same headings as in the body of the report  Main body - Under each subheading, provide brief background - Provide evidence for the PAC meeting – meeting transcripts  Conclusions and Recommendations - Must be reasoned - Must be reasonable - Specific (can be followed up by the AG and proof provided of whether they have been implemented or not) 6

 Use words and phrases to have the impact you want  Use language that is direct and easy to read?  Use graphics in your PAC report: - To communicate complex information succinctly - To make the report look more interesting 7

 The following is a process that should be followed in issuing recommendations by the PAC: - The Legislature adopts the annual report and forwards it to the PAC - The AG briefs the PAC on its audit report on the department and/or entity - The PAC conducts a hearing on the basis of the annual report - The PAC prepares a report and make recommendations to the House (SMART Principle) - The House adopts the PAC recommendations as House resolutions - The Office of the Speaker communicates the resolution to the department or entity management 8

 Once the PAC has reviewed the response to its recommendations it has to decide on appropriate action, which may include: - A further hearing in the case of a very unsatisfactory reply. - Pursuing matter through correspondence in the case of not too serious unsatisfactory responses. - Taking no further action in case of satisfactory responses and recording the matter as “resolved” (This should be communicated to the Executive Authority and Accounting Officer). 9

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