ABSTRACT The Public Accounts Committee (PAC) has been established by Standing Order 151 (2) to exercise an oversight function over the Executive on public expenditure on behalf of Ghana’s Parliament. The Committee is to review the Auditor General’s report and make recommendations to prevent future occurrences. With the consistent and increasing mismanagement of public finances, the PAC has been criticised as not being effective in its role in ensuring efficient public financial management in Ghana. The study sought to understand the work of the PAC with a focus on the challenges hindering the PAC to perform its functions in ensuring efficient public financial management. Employing a qualitative research approach, the study found that the challenges of the PAC were the late submission of Audit reports, a dysfunctional follow-up regime, extreme partisanship of the members of the committee, and inadequate technical support to analyse audit reports.

中文翻译：

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加纳议会公共账户委员会在确保有效的公共财政管理方面面临的挑战

摘要 公共账户委员会 (PAC) 是根据第 151 (2) 号议事规则设立的，代表加纳议会对行政部门的公共支出行使监督职能。委员会将审查审计长的报告并提出建议以防止未来发生。随着公共财政管理不善的持续和日益严重，PAC 被批评为在确保加纳有效的公共财政管理方面没有发挥作用。该研究旨在了解 PAC 的工作，重点关注阻碍 PAC 履行其确保有效公共财务管理职能的挑战。该研究采用定性研究方法，发现 PAC 的挑战是迟交审计报告、功能失调的后续制度、