Public Accounts Committee (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.

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.

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..

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..

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) 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 Presenting findings and recommendations to the plenary of Parliament

Legal framework 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. 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: = 45 members

+ Membership of the Public Accounts Committee (Central Government)January 2024 – May 2026Members of the Public Accounts Committee 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 FDC Kabuusu Moses Kyamuswa County 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

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

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 / Impact2012Office of the Prime Minister (OPM) Relief Funds ScandalPAC 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.2015Uganda National Roads Authority (UNRA) Corruption ProbeExamined billions lost in road construction contracts and inflated project costs.Triggered institutional reforms in UNRA, including staff restructuring and stronger procurement oversight.2018National Identification and Registration Authority (NIRA) National ID Project ReviewInvestigated 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.2022Uganda Airlines Spending InquiryScrutinized aircraft procurement processes and corporate governance issues at the national airline.Exposed governance lapses and prompted recommendations for management reforms and transparency measures.2023Ministry of Finance – Petroleum Fund AccountabilityInvestigated 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.2024Ministry of Education – COVID-19 Funds AuditScrutinized unaccounted funds meant for education continuity during pandemic school closures.Recommended recovery of misused funds and stricter monitoring of emergency budget allocations.

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 / FunctionOffice 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 UgandaAppears 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. Political interference - Some analysts argue that politically sensitive cases may face delays. Limited enforcement powers - PAC can only recommend actions, not enforce sanctions directly. Audit backlog - Persistent backlog of Auditor General reports reduces timely accountability.

See also Parliament of Uganda Office of the Auditor General (Uganda) Committee on Commissions, Statutory Authorities and State Enterprises Committee on National Economy (Uganda)

References

External links

Parliament of Uganda official website Office of the Auditor General Uganda Parliament Watch Uganda

Public Accounts Committee (Uganda)

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