A Comparative Analysis with a Focus on Tanzania
The Public Accounts Committee is one of the standing committees of the Parliament of Tanzania. Among its major functions, the Committee is responsible for scrutinizing government expenditures, government financial year accounts and any other accounts presented to the National Assembly as the Committee deems fit to examine. It is also mandated to scrutinize the report of the Controller and Auditor General (CAG). In exercising these functions, it is the duty of the committee to see that money reflected in the estimates of expenditure are expended as authorized and that expenditures are duly authorized by the appropriate authorities under existing accounting procedures. Committee members are drawn from sitting Members of Parliament (MPs) and are appointed by the Speaker. The PAC is an important body for overseeing the implementation of the budget and the use of public monies.