University of Ghana http://ugspace.ug.edu.gh UNIVERSITY OF GHANA ENHANCING THE EFFECTIVENESS OF THE OVERSIGHT AND SCRUTINY OF PUBLIC EXPENDITURE BY THE PUBLIC ACCOUNTS COMMITTEE OF PARLIAMENT OF GHANA. APPIAH MICHAEL GYADU (10700258) A LONG ESSAY SUBMITTED TO UNIVERSITY OF GHANA LEGON, IN PARTIAL FULFILMENT OF THE REQUIREMENT FOR THE AWARD OF MASTER OF SCIENCE IN ACCOUNTING AND FINANCE DEGREE AUGUST 2019 i University of Ghana http://ugspace.ug.edu.gh DECLARATION I am by this declaration confirming that this long essay is my own research work and has not been used, submitted or presented for any academic honour, either in this country or abroad to any University, for similar purpose. I have made conscious effort to acknowledge all references used in the research. ………………………………………… ………………………….. APPIAH MICHAEL GYADU DATE (10700258) ii University of Ghana http://ugspace.ug.edu.gh CERTIFICATION I hereby certify that this long essay was supervised in accordance with procedures laid down by the University of Ghana. …………………………………………….. …………………………………. DR. JOSEPH MENSAH ONUMAH DATE (SUPERVISOR) iii University of Ghana http://ugspace.ug.edu.gh DEDICATION This long essay is dedicated to my wife Dorothy Gyadu Appiah and children Papa Appiah Asiedu Gyadu and Nana Akua Otubea Appiah for their inspiration and unflinching support and patience with me during this academic stage of my life. I strongly believe they believed in the vision and understood the challenge I had to go through and gave me all their support and love. iv University of Ghana http://ugspace.ug.edu.gh ACKNOWLEDGEMENTS I want to acknowledge the Almighty God for His strength and blessings through which all the financial provisions and physical endurance for the entire programme came from and for the successful completion of this long essay. Special thanks also go to Dr. Joseph Mensah Onumah for his time, advice and coaching throughout the different phases of this long essay. I really do appreciate his leadership as well as constructive criticisms; so to him, I am most grateful. To my immediate family, I want to say a big thank you for your help and assistance and especially my wife and children for your loving support for me throughout the duration of this hectic but worthy academic endeavour. I was always determined and inspired any time you asked me questions about school. That kept me focused and knew I had a responsibility to deliver. Lastly, I want to appreciate the advice, time, dedication and life experiences of all the lecturers I came across at the University of Ghana Business School and my course mates. I am most grateful for impacting my life with both knowledge and some hard lessons in life which are not learnt from books but only from sharing. v University of Ghana http://ugspace.ug.edu.gh TABLE OF CONTENTS DECLARATION........................................................................................................................... ii CERTIFICATION ....................................................................................................................... iii DEDICATION.............................................................................................................................. iv ACKNOWLEDGEMENTS ......................................................................................................... v TABLE OF CONTENTS ............................................................................................................ vi LIST OF TABLES ....................................................................................................................... ix LIST OF FIGURES ...................................................................................................................... x ABSTRACT .................................................................................................................................. xi CHAPTER ONE ........................................................................................................................... 1 INTRODUCTION......................................................................................................................... 1 1.1 Background of the Study ....................................................................................................... 1 1.2 Problem Statement ................................................................................................................ 3 1.3 Purpose of the Study ............................................................................................................. 5 1.4 Research Questions ............................................................................................................... 6 1.5 Significance of Study ............................................................................................................ 6 1.6 Organizations of the Study .................................................................................................... 7 CHAPTER TWO .......................................................................................................................... 8 LITRERATURE REVIEW ......................................................................................................... 8 2.0 Introduction ........................................................................................................................... 8 2.1 Public Accounts Committee’s Oversight Function ............................................................... 8 2.2 Challenges and Achievement of PAC ................................................................................. 11 2.3 The Powers of Ghana Public Accounts Committee to Crack the Whip .............................. 12 2.4 Public Accountability .......................................................................................................... 14 2.5 Executive-Legislative Relations .......................................................................................... 15 2.6 Corruption ........................................................................................................................... 16 2.7 Types of Corruption Leading to Abuse of Public Funds .................................................... 17 2.8 Factors Leading to the Abuse of Public Funds ................................................................... 20 vi University of Ghana http://ugspace.ug.edu.gh CHAPTER THREE .................................................................................................................... 28 METHODOLOGY ..................................................................................................................... 28 3.0 Introduction ......................................................................................................................... 28 3.1 Research Approach ............................................................................................................. 28 3.2 Research Paradigm .............................................................................................................. 28 3.3 Research Design .................................................................................................................. 29 3.4 Study Population ................................................................................................................. 30 3.5 Sample Size and Sampling Technique ................................................................................ 30 3.6 Source and Data Collection ................................................................................................. 31 3.7 Data Collection Instrument ................................................................................................. 32 3.8 Data Analysis ...................................................................................................................... 33 3.9 Ethical Consideration .......................................................................................................... 33 3.10 Limitation of Study ........................................................................................................... 34 3.11 Validity and Quality Assurance ........................................................................................ 34 CHAPTER FOUR ....................................................................................................................... 35 DATA ANALYSIS ...................................................................................................................... 35 4.0 Introduction ......................................................................................................................... 35 4.1 Demography of Respondents .............................................................................................. 35 4.1.1 Working Experience ..................................................................................................... 35 4.2 Qualification of the Staff ..................................................................................................... 36 4.3 Main Results ........................................................................................................................ 37 4.3.1 Objective One: Why PAC is Unable to Apply the Whips ............................................ 37 4.4.2 Objective Two: Ascertain the Resource Adequacy and Empowerment of PAC to Carry Out its Work……………………………………………………………………39 4.4.3 Objective Three: The Implementation Status of the Recommendations made by the Public Accounts Committee to Parliament. ................................................................. 41 CHAPTER FIVE ........................................................................................................................ 43 SUMMARY, CONCLUSIONS AND RECOMMENDATIONS ......................................... 43 5.0 Introduction ......................................................................................................................... 43 5.1 Summary ............................................................................................................................. 43 5.1.1 Objective One: Why PAC is Unable to Apply the Whips ............................................ 43 vii University of Ghana http://ugspace.ug.edu.gh 5.1.2 Objective Two: Ascertain the Resource Adequacy and Empowerment of PAC to Carry Out its Work……………………………………………..……………………..44 5.1.3 Objective Three: The Implementation Status of the Recommendations Made by the Public Accounts Committee to Parliament. ................................................................. 45 5.2 Conclusions ......................................................................................................................... 45 5.3 Recommendations ............................................................................................................... 46 REFERENCES ............................................................................................................................ 48 APPENDIX .................................................................................................................................. 54 viii University of Ghana http://ugspace.ug.edu.gh LIST OF TABLES Table 4.1: Working Experience .................................................................................................... 36 ix University of Ghana http://ugspace.ug.edu.gh LIST OF FIGURES Figure 4.1 Level of Education of Respondents ............................................................................. 37 x University of Ghana http://ugspace.ug.edu.gh ABSTRACT Since the commencement of the fourth republic in 1992, Ghana has pursued an ambitious programme of public sector reforms, including initiatives aimed at putting limited public resource to optimal use and strengthening democratic political governance. This makes the financial oversight role of parliament exercised through its Public Accounts Committee (PAC) to minimise the potential for corruption by scrutinising government expenditure and making appropriate recommendations to government. However, the Public Accounts Committee (PAC) faces challenges in carrying out its duties. Hence, this study researched into enhancing the effectiveness of the oversight and scrutiny of public expenditure by the public accounts committee of parliament of Ghana. The objectives of the study were a) why PAC is unable to apply the whips b) ascertain the resource adequacy and under empowerment of PAC to carry out its work and c) the implementation status of the recommendations made by the Public Accounts Committee to Parliament. Purposive sampling was the sampling technique used for the selection of ten (10) respondent comprising of minority members, majority members, journalise and senior offices from the Controller and Accountant–General’s Department. Qualitative research method was adopted. The study uncovered that Public Accounts Committee is under resourced and not well empowered. Again, the committee is unable to apply the whips because the Constitution and the Standing Orders that established it do not allow Public Accounts Committee to prosecute. This leaves Public Accounts Committee’s role as mere to Parliament, and makes its recommendations rectifiable by Parliament, to the Auditor General, Attorney General and the Police to prosecute corrupt officials. xi University of Ghana http://ugspace.ug.edu.gh CHAPTER ONE INTRODUCTION 1.1 Background of the Study In recent times, parliamentary oversight and scrutiny of the public purse to ensure that public funds are spent economically, efficiently and effectively according to due process is a key component of democratic systems across the world. In particular, the Public Accounts Committee has become a vital mechanism for holding governments and other providers of public services to account for the taxpayers’ money they spend. Article 187(2) of the 1992 Constitution of the Republic of Ghana provides that, “The public accounts of Ghana and of all public offices, including the courts, the central and local administrations, of the universities and public institutions of like nature, of any public corporation or other body or organization established by an Act of Parliament shall be audited and reported on by the Auditor-General”. Also, research justifies that two important elements, namely the office of the Auditor General, and a parliamentary oversight committee are key in measuring the performance of public accountability systems (McGee, 2002). According to Stapenhurst, Sahgal, Woodley and Pelizzo (2005, p. 4), “public accounts committees are seen as the apex for financial scrutiny and have been promoted as a crucial mechanism to facilitate transparency in government financial operations”. In addition, Stapenhurst et al (2005, p.3) maintains that a public accounts committee is a core institution for public financial accountability and that it is a key instrument that a legislature can utilise to further strengthen oversight over public resources. Furthermore, McGee (2002, p. 55) asserts that, “the PAC helps Parliaments hold the government to account for its use 1 University of Ghana http://ugspace.ug.edu.gh of public funds and resources by examining the public accounts”. The modus operandi across jurisdictions differ in many ways however key elements of all are oversight, scrutiny and control of public funds (McGee 2002; Bosak, 2003). In the last two decades repetitive acts of malfeasance, misappropriation, misapplication and massive looting of the national purse uncovered at hearings of the public accounts committee have further strengthen public disquiet over porous audit systems and oversight of public expenditure in some government institutions. For example in a study by Ghana Anti-Corruption Coalition (GACC) and published by the Daily Graphic in Apr 10, 2015 observed that, “recommendations made by the Public Accounts Committee (PAC) of Parliament over the years have not been implemented by metropolitan, municipal and district assemblies (MMDAs).This is because the reports of the committee do not get to the MMDAs and even if they do, they arrive after many years have elapsed. In addition, there is no feedback from the PAC regarding the submission of final reports to the audited organisations. These have contributed to the flourishing of financial irregularities at the MMDAs, totalling GH¢6,187,846 from 2005 to 2007 and GH¢6,011,248.19 in 2011” (www. Graphiconline.com). This obviously throws probity, transparency and accountability seen as a sine qua non for good democratic governance into a state of mere rhetoric. Although emerging studies have discussed the performance of Public Accounts Committee’s performs using investigative report, strategic plan, annual performance plan and budget (Makhado et al. 2012; Pelizzo and Stapenhurst, 2013; 2014), these studies failed to zero in views of the public which is inextricably intertwine to effectively assess, monitor and evaluate its performance. Has there been any prosecution so far to serve as a deterrent to others who continue to breach regulations of the Financial Administrative Act? Are there follow ups mechanisms put 2 University of Ghana http://ugspace.ug.edu.gh in place to see recommendations are fully implemented? If indeed people are punished for infractions why is same not published or aired for constituents who give the mandate to members of the committee? The aim of this study is to evaluate the oversight responsibility of parliament through the Public Accounts Committee in protecting the national purse. Specifically, the study examines addresses the above-mentioned questions in a dual way: assess the confidence level of the cross-section public on the performance of Public Accounts Committee and investigate whether the work of the Public Accounts Committee’s work is a mere formality or otherwise. 1.2 Problem Statement The financial oversight of parliament exercised through the PAC seeks to minimise the potential for corruption by scrutinising government expenditure and making appropriate recommendations to Government to shape future budget formulation. Furthermore, the objectives of all public accountability initiatives are to ensure that public money is spent most economically and efficiently, that there is minimum of wastage or theft and finally that public actually benefit from public finance (Khan and Chowdhury 2007). The Public Accounts Committee of Parliament is empowered by the 1992 Constitution of the Republic of Ghana, specifically Article 103 (6) to: “i. enforcing the attendance of witnesses and examining them on oath, affirmation or otherwise; ii. Compelling the production of documents; and iii. Issuing of a commission or requesting to examine witnesses abroad” (Constitution, 1992). Furthermore, Article 187(2) provides that: “The public accounts of Ghana and of all public offices, including the courts, the central and local administrations, of the universities and public institutions of like nature, of any public corporation or other body or organization 3 University of Ghana http://ugspace.ug.edu.gh established by an Act of Parliament shall be audited and reported on by the Auditor-General”. (Constitution, 1992) Obviously, Article 103 (6) does not make the Public Accounts Committee Prosecutorial Committee though it is clothed with the powers of a high court and also seem to limit the work of the PAC only to the Auditor General’s Report per Article 187(2). The Committee only recommend sanctions to appropriate institutions for prosecutions if infractions are unmasked from the Auditor general’s report. Khan and Chuddy (2007) observes that Public Accounts Committees in most democracies across the globe are well resourced to perform its oversight function, however, delivery in terms of curbing corruption remain somewhat uneven. Financial misappropriation, misapplication malfeasance, corrupt practices among civil and public servants has become a common phenomenon in all public hearing of PAC. In the last two decades no prosecutions have been made although the PAC have uncovered a lot of rot regarding public expenditure in both the NPP and the NDC regimes. In most cases recommendations made by PAC for implementations by ministries, departments and agencies are never implemented, thus either timelines to carry out recommendations get elapsed even before it arrives or no feedback from the PAC regarding the submission of final reports to the audited organisations, contributing to an cumulative loss of twelve million, one hundred and nineteen thousand, ninety-four Ghana Cedis, nineteen Pesewas (Gh¢ 12, 199,094.19) from 2007 to 2011(Graphiconline, 2018). Also 71 ministries, departments and agencies could not account for GH¢2,910,715.96 made to individuals and organisations (AG’s report, 2015). Consequently, there is a growing concern among citizens on the performance of PAC in reversing this trend. For instance, the Board Chairman of the Ghana Integrity Initiative (GII) 4 University of Ghana http://ugspace.ug.edu.gh affirm that the failure of the Constitution to grant prosecuting powers to the Public Accounts Committee (PAC) of Parliament has rendered the committee toothless to check increasing financial irregularities at ministries, departments and agencies. Despite all the enormous powers the 1992 Constitution granted to the PAC, it “deliberately failed” to give any prosecuting power to the committee. As such the public sittings of the PAC have been reduced to a show piece where members only express personal indications of all the numerous irregularities unearthed by the Auditor-General. This concern illuminates the gap that exists between the PAC activities and its ability to get public officials to account for their stewardship. Should the gab exist Ghana cannot be counted among countries which stands out as a beacon of good democratic governance. There is the need therefore to examine the effectiveness of the oversight and scrutiny of public expenditure by the Public Accounts committee of Parliament of Ghana 1.3 Purpose of the Study The research seeks to examine the effectiveness of the oversight and scrutiny of public expenditure by the Public Accounts committee of Parliament of Ghana General Objective In the light of public disquiet on the recurrence of malfeasance, misapplication of funds, maladministration, and wastage in the expenditure of public funds this studies main objectives is to examine the effectiveness of the oversight and scrutiny of public expenditure by the Public Accounts committee of Parliament of Ghana. 5 University of Ghana http://ugspace.ug.edu.gh Specific Objectives The objectives of the study are: i. To examine why PAC is unable to apply the whips. ii. To ascertain the resource adequacy and empowerment of PAC to carry out its work. iii. To examine the implementation status of the recommendations made by the Public Accounts Committee to Parliament. 1.4 Research Questions i. Why PAC is unable to apply the whips? ii. What is the resource adequacy and empowerment of PAC to carry out its work? iii. What is the implementation status of the recommendations made by the Public Accounts Committee to Parliament? 1.5 Significance of Study Parliament/parliamentarians: the study will deepen understanding of Honourable Members in parliament on the accountability and transparency discourse on one hand and project the image of parliament as an ethos of democracy Civil Society: Civil Society groups may rely on the study to push for reforms to engender transparency and accountably of government to the people Academia: The study will become a reference material for both lecturers, students of Public Administration, Governance and Public Policy practitioners. 6 University of Ghana http://ugspace.ug.edu.gh 1.6 Organizations of the Study The long easy has been organized into five sections or parts. The first section contains the general introduction which entails the background of the study, the statement of the research problem, the study objectives and questions, relevance or significant of the project and the organization of the study. Chapter two presents the literature review and it covers both the theoretical and empirical (existing) literature as well as conceptual model on the research area and come out with meaningful results that confirm or support the findings of other scholars in the extant literature. Chapter three presents the methodology which has provided in detail the various strategies with justifications adopted to collect and analyse the data. The study design, population and sample, the sampling technique, research instruments and the method of data analysis will be presented in this chapter. Chapter four applied data analysis methods to the data gathered and presented the findings of the study based on the objectives. The summary of results, conclusions and recommendations for practice and future studies is captured in chapter five. The reference of all persons and institutions has been duly cited and followed right after this chapter. The research interview guide will be provided in the appendix. 7 University of Ghana http://ugspace.ug.edu.gh CHAPTER TWO LITRERATURE REVIEW 2.0 Introduction This chapter presents literature review on the topic: Enhancing the effectiveness of the oversight and scrutiny of public expenditure by the public accounts committee of parliament of Ghana. The empirical review comprises of definition of terms such as public accounts committee’s oversight function challenges and achievement of public accounts committee, public accountability, corruption, types of corruption leading to abuse of public funds, factors leading to the abuse of public funds and the powers of Ghana Public Accounts Committee to crack the whip. 2.1 Public Accounts Committee’s Oversight Function Public Accounts Committee (PAC) of Ghana is one of the highly empowered committees established by the standing orders. The key function of the PAC is to scrutinise and review if there is deviation from the prescribed responsibilities of a public functions, because of corruption (Wehner, 2003). Public Accounts Committee scrutinises the accounts to show appropriation of the total granted by Parliament, regulatory bodies, and the constitution to meet expected public expenditure and any other account laid before Legislature that are raised to it, in addition with the Auditor-General's report on the accounts (Rhodes, 2000). Furthermore, PAC examines the accounts showing the appropriation of the sums granted by Parliament to meet public expenditure and any other (Jacobs & Jones, 2009). 8 University of Ghana http://ugspace.ug.edu.gh Pasquino and Pelizzo (2006) conceded that parliamentary functions are in three folds; the first one is public participation: Public Accounts Committee’s perform a representative function as they give voice to the citizens and represent their view. Public accounts committees ensure that the voiceless voices in the society are heard. The second function of public account committee is the law making: Public Account Committee perform a legislative function not only because they have the power to introduce legislative proposals but more importantly because no legislative proposal, no bill (regardless of whether it was introduced by the parliament or by the government), can be enacted and become a law without the consent of the parliament. The Last function of public account committee is Oversight: Public Account Committee performs an oversight function, as they are mandated to monitor the implementation of policies and keep government accountable. According to Jones & Jacobs (2006) Public Account Committee perform their oversight function in a dual form, thus, post ante and ex post oversight in accordance to regulations as prescribed by the law. The practice in Ghana is that the Auditor General through Article 187(2) of the1992 Constitution audit all the public accounts of Ghana and of all public offices, including the courts, the central and local government administration of the Universities and the public institutions of like nature of any public cooperation or other body or organization established by Act of Parliament. Article 185 (5) the Auditor General refers its audited accounts the PAC through the speaker for scrutiny. The scrutiny is aimed at examining appropriation made by Parliament for public expenditure. This ex post function is usually held in zones in some selected regions of Ghana and is often written responses to quarries on audited accounts of the various ministries, departments and agencies. The idea of holding sittings publicly is to engender transparency and 9 University of Ghana http://ugspace.ug.edu.gh accountability as Hedger and Blick (2008:19) write that, “The formal and often public process of Public Account Committee cantered on accountability’’. Public Account Committee serves a dual role of holding government to account for its actions based on a predictable set of agreed rules and demonstrating to government officials and to the public that such accountability exists (Jones & Jacobs, 2009). However, in the performance of this legislative function members may amend procedures to plug loopholes and ascertain whether elected and permanent officials follow provisions of the law in administering public expenditure (Stapenhurst, Sahgal, Woodley & Pelizzo, 2005). This seem to contrast with the assertion of Stapenhurst, Sahgal, Woodley & Pelizzo (2005) who argue that, most parliamentarians lack the competence and find it difficult to learn on the Job. According to Stapenhurst & Alandu (2009) legislative does not stop with the passage of bills but it is also concern with officials following strictly provisions of law in the bid to avoid infractions provided in the law. Similarly, Anderson & Fouad (2008) notes that the effectiveness of PAC is guaranteed with best human resource, non-porous mechanisms and interest groups participation in the process. It is worthy to note that Members of PAC may not at all time have the expertise to deal with matters before them and for that reason it would be important to hire expertise to assist in that line. According to Anderson & Fouad (2008), “the potential value of such independent analytical budget units in putting the legislature on a more equal footing with the executive and in increasing the overall transparency, credibility, and accountability of the budget process” Other studies have also discussed the oversight responsibility of parliament (Pelizzo and Stapenhurst, 2012). Pelizzo and Stapenhurst (2014), avers that there are many mechanisms which PAC can adopt to make their work more effective. The authors believe implementation of government policies and programmes could be effectively monitored and evaluated to measure 10 University of Ghana http://ugspace.ug.edu.gh performance of their work. Makhado et al. (2012), recommends inter alia well documented reports, action plan, follow ups, budget, and follow ups to measure performance. The crust of employing these tools is to promote good governance and at the same time reduce the incidence of corruption among individuals in public service (Pelizzo and Stapenhurst, 2013). In carrying out its functions, the Constitution in Article 103 (6) grants the PAC, like any other Committee of Parliament, the powers, rights and privileges of a High Court in relation to enforcing the attendance of witnesses and examining them on oath, affirmation or otherwise; compelling the production of documents; and issuing of a commission or requesting to examine witnesses abroad. Also, chapter thirteen (13) of the 1992 Constitution, which deals with finance, grants Parliament extensive powers in financial management of the country. Having authorized the withdrawal of monies from the Consolidated Fund, Parliament exercises control over the expenditure of such monies through its PAC. 2.2 Challenges and Achievement of PAC Public Accounts Committee is faced with the challenge of dealing with a backlog of Auditor- General’s Reports at the onset of the 4th Republic. Also, the Public Account Committee is inadequately resourced to take up the unlimited challenges (Stapenhurst & Alandu, 2009). The budgets allocation to the committee is not enough to enable the Committee to hire the services of experts as and when it is required to support effective deliberations on the Auditor-General’s Report (Stapenhurst, Sahgal, Woodley & Pelizzo (2005). The Committee is not able to collaborate effectively with other stakeholders to make maximum use of available resources in 11 University of Ghana http://ugspace.ug.edu.gh all the independent governance institutions and among the Civil Society Organisation (CSO) community to improve transparency and accountability in the use of public resources (Jacobs & Jones, 2009). Despite the challenges faced by the public account committee, it has achieved some successes in its operations. The restorations of public confidence in parliament, as an institution that can deal with the excesses of the executive to the extent that, whistle-blowers are turning to PAC instead of going to CHRAJ or SFO (Anderson & Fouad, 2008). PAC operations has made it clear, that corruption is not limited to political office holders; the many categories of public servants and service providers that appeared before the PAC, indicate the pervasive nature of the canker of corruption and how a lot of people want to help fight corruption (Pelizzo & Stapenhurst, 2013). 2.3 The Powers of Ghana Public Accounts Committee to Crack the Whip The failure of the constitution to grant prosecuting powers to the Public Accounts Committee (PAC) of Parliament has rendered the committee toothless to check increasing financial irregularities at ministries, departments and agencies. The public sittings of the PAC have been reduced to a show piece where members only express personal indications of all the numerous irregularities unearthed by the Auditor-General (Pelizzo & Stapenhurst, 2014). It is important for the constitutional amendment to be passed to give the PAC powers of prosecution to implement its own recommendations and that of the Auditor-General (Stapenhurst, Pelizzo & Jacobs, 2014). 12 University of Ghana http://ugspace.ug.edu.gh The time has come for PAC to name and shame and also jail fraudulent fraudsters who play their greedy gluttony on the national resources as these criminals, either elected or appointed to entrusted positions (McGee, 2002). Auditor General’s reports of the various ministries, the ministries most often do not comply with the statutory financial reporting requirement demanded by the Financial Administration Act, 2003 (Act 654). Financial irregularities had become an annual ritual in most ministries because of lack of monitoring and supervision and non-adherence to financial laws and regulations (Kundur, Balu & Lauby, 1994). For every irregularity, somebody must be sanctioned and punished even when no money was lost, once the person did not go by laid down rules and regulation as pertained in private financial institutions (Kundur, Paserba, Ajjarapu, Andersson, Bose, Canizares & Van Cutsem, 2004). The Act requires MDAs to prepare annual financial statements and submit them to the Audit General for audit examination, but the ministries had refused to comply with such requirement since 2003. Despite all the enormous powers given to the committee by the Constitution, the work of the committee had been reduced to an exercise in futility and wrong doers and fraudulent persons who appeared before it always walked away with impunity since the committee has no power to prosecute (Earley, Hooks, Joe, Polinski, Rezaee, Roush & Wu, 2016). 13 University of Ghana http://ugspace.ug.edu.gh 2.4 Public Accountability According to Marshall (2017) the state has accountability mechanisms such as political mechanisms (e.g., constitutional constraints, separation of powers, the legislature and legislative investigative commissions); fiscal mechanisms (e.g., formal systems of auditing and financial accounting); administrative mechanisms (e.g., hierarchical reporting, norms of public sector probity, public service codes of conduct, rules and procedures regarding transparency and public oversight), and; legal mechanisms (e.g., corruption control agencies, ombudsmen and the judiciary) (Ferry, 2016).). Though these systems may be in place to enhance performance, accountability may not be fully achieved. This is mainly because systems in themselves are not workable unless individual actions are subject to constant review as posited by Hallak and Poisson (2006). Thus, the authors suggested that there should be reviews and sanctions applied to individuals in order to achieve high performance. It is worthy to note that accountability does not occur in a vacuum as social, political and economic factors, provide a context that will impact on the effectiveness of the accountability process (Rick, Sahgal, Woodley & Riccardo, 2013: p4). Stapenhurst & Hamilton (2011) makes it more emphatic as they argue that to promote the effectiveness of PAC governance environment should be supportive and conducive. Several scholars affirm that there is a positive relationship between accountability and transparency. Djankov, La Porta, Lopez-de-Silanes & Shleifer (2008) for example, assert, “Accountability of government officials relies on availability of information about their misconduct. There can be little accountability without transparency”. Equally, Kiraso (2009) averred that it is most apparent in situations where there is no transparency, accountability is lacking. Similarly, Aruwa (2004) argues that, accountability and transparency are two 14 University of Ghana http://ugspace.ug.edu.gh inseparable ideas. The mutually reinforcing transparency is worthless if it does not match appropriate accountability for use of discretion; and accountability is meaningless if it does not spring from transparent medium. The absence of accountability and transparency, in the words has made corruption thrived in many countries. He argues that if there are disclosures, transparency thrives making it difficult to sweep corrupt practices under carpet. 2.5 Executive-Legislative Relations PAC and the Auditor General are two most important bodies in ensuring control, accountability and transparency of government expenditure and as part of their ex-post function. However, the relationship between the two bodies are said to be weak accountability chain of the budget process (Stapenhurst et al., 2008; Santiso, 2008). Early research has also found that the relationship between the two imbued in controversy however there is an agreement that powers of parliament in the budgetary process should be limited to ensure fiscal discipline (Stein et al., 2006; Stapenhurst, 2008). This assertion is supported by (Hallerberg et al., 2009), who believe that legislative budgeting ha problems that prevents a common agreement. Indeed, some PAC may spend more and tax less but do not have the mechanisms to internalize budget constraints, worsening fiscal deficits. As Halleberg et al., (2009:299) note, “legislators therefore vote for more spending than they would if they considered the full tax effects of their spending”. It is expected that mechanisms should be put in place to stimulate budgetary powers of the Auditor General (Filc & Scartascini, 2007). For example, the independence of the Auditor General is entrenched in the 19992 Constitution. Owing to the repetitive nature of scandals and growing public debt there is a renew interest in strengthening PAC to ensure rigorous fiscal discipline among elected and permanent public officials (Schick, 2008) not necessarily by increasing their 15 University of Ghana http://ugspace.ug.edu.gh budget powers but equipping their technical expertise to make them more competent in their work (Santiso & Varea, 2013). 2.6 Corruption Corruption, according to Williams (2012), can be private or public. When public officials are involved, it becomes public and where it involves private individuals it becomes private but usually, it begins from the private individuals and then to the public officials. Corruption is the misuse of public power for private profit (Zhang, Jin, Chevallier & Shen, 2016), the private gains or profit manifest in the forms of ; threat of bribery, extortion, influence peddling, kickbacks, fraud, misuse of important policy instruments; tariffs and credit, irrigation systems and housing policies, the enforcement of laws and rules regarding the public (Ogbonnaya, 2018). Corruption is quite difficult to tackle; it cannot be absolutely relinquished but it can be reduced and controlled through anti- corruption management system or agency such as the effective public sector financial management. An anti- corruption management system or agency can be explained as those set of formal rules and structural arrangement’s that have amongst all the herculean task of tackling and mitigating corrupt practices in its various forms (Adadevoh, 2014). The effectiveness of ant-corruption agencies underpin indicators such as; adequate financial management reforms, adequate human resource personnel, independent anti- corruption agencies free from political interference, comprehensive anti- corruption laws (Enu- Kwesi, 2016; Quah, 2010) and such agencies must strive to encourage and enable citizen participation in anti – corruption activities. 16 University of Ghana http://ugspace.ug.edu.gh 2.7 Types of Corruption Leading to Abuse of Public Funds Byrne (2007) proposes that incidental corruption is one of such types of corruption that lead to abuse of public funds. It is asymmetrical and that it does not suppress the control mechanisms. According to Bryan (2012) this type of corruption is on a “limited size and normally officers in low-ranking positions are involved”. It comes as a form of enticement. Procurement official could persuade a firm to take certain action which will eventually satisfy the interest of the official. Another type is systemic corruption. It is like organised crime because it is rooted but not incidental (Akomah & Nani, 2016). According to them some departments and institutions create systems which make it easier for them to extort firms. This act monopolizes major participants, institutions and processes whose activities agree with procurement officials to loot and share. According to Myint (2000) the worst scenario of corruption is when it becomes systemic. When systemic corruption clinches a group of people or an institution, it becomes a culture which makes it difficult to overpower. In a country where systemic corruption has become traditionalistic, it is unreasonable to be honest. There is also another corruption known as systematic corruption. This type of corruption unlike the systemic corruption is highly calculated and a means through which procurement officials drain public resources for their personal gain in the procurement process. According to Ocheje (2001), “this form of corruption takes place when weaknesses in laws and regulations governing the procurement process are being abused by self-seeking and corrupt officials”. It can have effect on a whole government corporation, department, agency or institution. “This type of corruptions significantly affects the revenue of the state and may hinder development and affect allocation of resources. 17 University of Ghana http://ugspace.ug.edu.gh Hutchinson (2005); have divided corruption into three categories as follows: “Petty Corruption: This involves small amount of cash or favours given in exchange for speeding up transactions. It refers to everyday forms of corruption when businesses, public officials or citizens make exchanges. It is a practice of public servants who may be woefully underpaid and depend on small rents from the public to feed their families and pay their children school fees. Grand Corruption: This type of corruption refers corruption on a large scale that takes place at the highest levels of government, usually at the policy formulation level. Grand corruption is often referred to as political corruption. Grand corruption relates to irregularities that occur in public procurement contracts, or in revenue-collection rebates, or write-offs that could amount to huge sums of money with some political cover. Looting: Type of corruption is looting. It is made up of activities that may be sanctioned or created for political purposes. For instance, government would place contracts with ‘ghost’ organizations, or goods will never be delivered. Looting is damaging to the national economy, and, usually, proceeds are externalized quickly (e.g., into Swiss or other tax haven accounts)”. It has been observed that often, both petty and grand corruption take place in the process of delivering public services of all kinds. However, an appropriate observation about Sub-Saharan African countries (UNDP, 2008; Mbaku, 2007) has also categorized corruption into the following; Political Corruption: This is executed by politicians in their official capacity. It refers to the misuse of political power for their private gain. This misuse of power can be for power preservation or power strengthening, personal enrichment, or both. Common forms of political corruption include election-rigging, vote-buying, illegal or non-transparent financing of political, abuse of public property, or simply biased decision-making for personal interest. 18 University of Ghana http://ugspace.ug.edu.gh Administrative / Bureaucratic Corruption: It is enacted by administrators in their official capacity. This type of corruption refers to corruption that takes place in public administration or at the implementation level of the policies. In most countries, the two forms of corruption i.e. political and administrative, go together and reinforce each other. Individual corruption refers to the individual who drift from existing norm of official public behaviour. Individual corruption is more isolated and infrequent than political and bureaucratic corruption. Systemic Corruption: This is sometimes referred to as endemic corruption. It occurs where corruption has become an integral part of the system. It refers to a situation in which corruption is an integrated aspect of the social, economic, and political system. The major and sensitive institutions and state processes are routinely dominated and managed by corrupt individuals and groups. In this situation, corruption has become so institutionalized and regularized that there is much supports for wrong-doing and those who live up expectation to the old norms are penalised. Corruption can be so endemic that people do not know how to contain it”. 19 University of Ghana http://ugspace.ug.edu.gh Myint (2000) has similarly drawn a distinction between primary and secondary corruption. Primary corruption refers to partisan behaviour that challenges statesmanship but still respects it. Those who engaged in primary corruption try to get away with what they can but expect to be punished if caught. It creates fear and regret. Secondary corruption, on the other hand, is partisan behaviour that is carried out in the absence of viable statesmanship. There is little concern about punishment or feelings of guilt and disgrace so far as the political system supports or condones corruption”. 2.8 Factors Leading to the Abuse of Public Funds Abuse of public funds is triggered by a host of factors. Among the factors are discussed below from the literature; Political Factors of Abuse of Public Funds Political abuse of funds refers to the act of persons at the top levels of the political system taking advantage of their position to use public funds for their personal satisfaction. Most often, this is described as political corruption. Amundsen (2006) stated that political corruption in the form of accumulation or extraction occurs when government officials use and abuse their hold on power to extract from the private sector, from government revenues, and from the economy at large. These processes of accumulation have been called extraction, embezzlement, and rent-seeking, plunder and even kleptocracy (“rule by thieves”), depending on the extent and context. This form of corruption drains public purse and affects the development of the nation which the researcher describes it as financial abuse. 20 University of Ghana http://ugspace.ug.edu.gh Literature reviewed the following as some factors of Abuse of Public Funds; i. Enrichment and Power Preservation Most often than not, political leaders abuse public fund in order to enrich their private self and family. They also abuse public fund in the notion of retaining power. Amundsen (2006) defines political corruption with reference to the main actors involved, namely persons at the highest levels of the political system, and the purpose of the corrupt behaviour, namely, to sustain the hold on power. Hence, political corruption can be for private and group enrichment, and for power preservation purposes. Often these two forms of political corruption are connected according to Amundsen (2006). He further explains that techniques include money and material favours to build political loyalty and political support. Power holders can pay off rivals and opposition and secure a parliamentary majority. By giving preferences to private companies they can get party and campaign funds from. The power holders can also pay off the governmental institutions of checks and control, in order to stop investigations and audits and gain judicial impunity. Furthermore, he said, by buying loyal decisions from electoral commissions and by buying votes, they can secure their re-election. ii. Self-Interest Overriding Public Satisfactory Abuse of public funds in the public sector is harmful to service quality and efficiency, weakens good governance, reduces States’ capacity to create revenue, and diverts capital for personal gains (Ocheje, 2001). Okonkwo (2007) explained that, in Africa, the officials in the public service seek to further their own financial interest. Public officials accept or give bribes to pave their way through whatever 21 University of Ghana http://ugspace.ug.edu.gh will enable them to achieve their selfish interest. Gary, Becker (1968), states that self-interested public officials seek out or accept bribes so long as the expected gains from corruption exceed the expected costs (detection and punishment) associated with corrupt acts. iii. Rewarding Party Loyalties Resources are distributed based on party affiliation not on the bases of fair distribution in order to satisfy and compensate the political party followers leading to abuse of funds. Amundsen (2006) opined that a favouritism and politically motivated distribution of financial and material inducements, benefits, advantages, and spoils the purpose of working to satisfy the needs of the citizenry. iv. Political Party and Campaign Financing This is one of the major causes of abuse of public funds and needs to be much focused on. Some researchers have written on the linkages between political finance and corruption (Rose- Ackerman 1999; Heidenheimer 1970a; 1970b; Pinto-Duschinsky 2002). The debate around political finance in the scholarly literature has focused on the following three points: a) How political parties should be funded; either publicly, privately or both; b) Which kind of limitations, if any, should be introduced; and c) How the financial activities of political parties should be controlled (and by whom): permissively (internally), restrictively (externally), or not at all” (Booth and Robbins 2010; Bertoa et.al. 2014; Johnston 2002). In Ghana, the Political Parties Act, Act 574, 2000 leaves the financing of political parties completely unregulated except for banning non-citizens, foreign donations, in cash or in-kind, to parties. There are no limits to donations from citizens including corporate citizens, no disclosure 22 University of Ghana http://ugspace.ug.edu.gh laws, detailing who gives what, beyond a threshold amount, no limits to a candidate or a party spending on election campaigns even though there is a requirement for annual submissions of audited accounts, including assets and liabilities, and the Electoral Commission can appoint and pay for auditors to examine party accounts. v. The Rule of Law is Weakly Embedded Public officials rely solely on the procurement act and its provisions in the award of contracts, supply and provision of goods and services. In this context, the public official may want to exercise his or her own discretion to invite the contractor, supplier or service provider that he or she prefers for tender. The official may design the evaluation criteria which is favourable to a company or individual or may simply award the contract to a favourite firm which is a breach of the procedures governing competitive procurement. Procurement actors can manipulate the procurement system to create wealth for themselves. According to Akomah and Nani, (2016), when the procurement system is manipulated by the procurement actors, they limit entry into economic activities. Amundsen (1999) argues that, abuse in procurement leads to reduction in the total wealth of a country and discourages companies and investors from operating genuine business. It reduces compensation government pays to workers pays to workers and purchase supplies. It also neutralises laws and creates mistrust in state institutions and procurement processes. According to Akomah& Nani (2016) Abuse of public funds through public procurement corruption comes to light because laws, rules, regulations and administrative orders seek to limit firms. 23 University of Ghana http://ugspace.ug.edu.gh There is lack of consistency and transparency in the procurement regulations and this serves as a mechanism for corruption and its related activities. In a procurement world, where there are no institutional arrangement and efficient mechanisms to hold people accountable for their actions or inactions, behaving well only becomes a matter of choice for procurement officials (Myint, 2000). Public officials take the undue advantage to abuse public funds in instances where the laws are applied to some but not to others. Moreover, people abuse public funds where enforcement of the law is often used as a device for furthering private interests rather than protecting the public interest” (Shah & Schacter, 2006). They stated that, the breakdown of the rule of law in highly corrupt countries is the police acting as lawbreakers rather than law enforcers. It is surprising to know that a policeman will stop a motorist for invented traffic violations as an excuse for extracting bribes. With regards to the Metropolitan Municipal and District Assemblies (MMDAs), management and members of staff of the various assemblies continued to violate measures put in place to protect the public funds. The Auditor-General, Mr Daniel Y. Domelevo in 2016 said, “management and staff of the assemblies continued to violate rules and regulations, policies, procedures and directives which had been put in place to ensure the economic, effective and efficient management of public resources made available to MMDAs. Shah, Schacter (2006), again said that, the independence of the judiciary which is a pillar of the rule of law is usually deeply compromised in highly corrupt countries. Again, it is predominant in the law makers to not only involve in the existing laws and regulations but massages the laws to suit their corrupt agendas. 24 University of Ghana http://ugspace.ug.edu.gh Amundsen (2006) explains that, there is financial abuse when the national laws and regulations have custom-made loopholes and are deliberately side-stepped or ignored. He further explained that, Ferdinand Marcos, the former President of the Philippines, had sections of the Philippines Constitution reformulated to legalize his looting of the nation’s wealth. Moreover, annually, the Auditor-General sends what has become a ritual of malfeasance to Parliament and nothing or little is done to show in the form of punitive actions against offenders. There is a culture of blame game normally put at the doorstep of the Ministry of Local Government and Rural Development as well as various assemblies’ management. In 2006, the Auditor-General reported that “The state of affairs in the management of resources by MMDAs did show the lack of interest and dedication to duties and responsibilities, as well as commitment on the part of the Ministry of Local Government and Rural Development and management of MMDAs in the implementation and enforcement of my audit recommendations towards mitigating infringements of the laws. As explained by Vance, Lowry and Eggett (2015), accountability theory explains how the perceived need to justify one’s behaviors to another party causes one to consider and feel accountable for the process by which decisions and judgments have been reached. In turn, this perceived need to account for a decision-making process and outcome increases the likelihood that one will think deeply and systematically about one’s procedural behaviors. This theory was originally developed by Tetlock, Lerner, and colleagues and has been effectively applied in organizational research. Importantly, as explained carefully by Vance, Lowry, and Eggett (2013), a useful way to understand accountability is to distinguish between its two most prevalent uses: (1) as a virtue and (2) as a mechanism. As a virtue, accountability is seen as a quality in which a person 25 University of Ghana http://ugspace.ug.edu.gh displays a willingness to accept responsibility, a desirable trait in public officials, government agencies, or firms; hence, in this use, accountability is a positive feature of an entity. As a mechanism, accountability is seen as a process in which a person has a potential obligation to explain his or her actions to another party who has the right to pass judgment on the actions as well as to subject the person to potential consequences for his or her actions. Accountability theory focuses on the process of accountability. Accountability theory proposes several mechanisms that increase accountability perceptions. For example, “even the simplest accountability manipulation necessarily implicates several empirically distinguishable submanipulations” (Lerner and Tetlock 1999, p. 255), including the presence of another person, identifiability, and expectation of evaluation. Recent research has shown that IT design artifacts of systems can manipulate the four core components of accountability theory and thus improve employees’ felt accountability toward organizational system security without disruptive interventions or traininging (Vance et al. 2013; 2015): (1) identifiability, (2) expectation of evaluation, (3) awareness of monitoring, and (4) social presence. Identifiability is a person’s “knowledge that his outputs could be linked to him” and thus reveal his/her true identity (Williams, Harkins and Latane 1981, p. 309) Expectation of evaluation is the belief that one’s “performance will be assessed by another [party] according to some normative ground rules and with some implied consequences” (Lerner and Tetlock 1999, p. 255). 26 University of Ghana http://ugspace.ug.edu.gh Awareness of monitoring is a user’s state of active cognition that his/her system-related work is monitored (Vance, Lowry, and Eggett 2015). Social presence is the awareness of other users in the system (Vance, Lowry, and Eggett 2015). 27 University of Ghana http://ugspace.ug.edu.gh CHAPTER THREE METHODOLOGY 3.0 Introduction This part explains in brief the research paradigm, target population, research design, sample size, sampling technique, data collection instrument sources of data and ethical considerations. 3.1 Research Approach The study was conducted using the qualitative framework of social science research. According to Kothari (2004), qualitative methods help researchers to portray how people feel as well as their motives and desire for a phenomenon. The approach, which is often linked with studies of this nature, thus those that seek understanding, were considered suitable for several reasons. First, it will help in detailing or studying the backgrounds of officials who are part of the public account committee. Overall, the approach will make it possible to understand the challenges faced by the members of the public account committee. 3.2 Research Paradigm This explains the logical dimensions and assumptions by which the researcher examines, perceives, and presents issues or ideas in social sciences. Thus, Jonker and Pennink, (2010) said research paradigm is comprises of a set of fundamental assumptions, understanding, perceptions 28 University of Ghana http://ugspace.ug.edu.gh and beliefs of the world which guide and inform the philosophy of the researcher in coming up with basic conclusions. Therefore, the interpretivist or constructivist research paradigm, that demonstrates that the philosophy of the world is directed by the experiences, believes and individual meanings that people assign to it, was used for this study. 3.3 Research Design The primary purpose of the research design is to guide the researcher or shape the study to its logical conclusion. It is a logical model of proof that allows the researcher to draw inferences concerning causal relations among the variables under investigation (Taole, 2008), or may include the entire process of research from conceptualizing a problem to writing research questions, and on to data collection, analysis, interpretation and report writing (Creswell, 2017). The research sought to examine the effectiveness of the oversight and scrutiny of public expenditure by the Public Accounts committee of Parliament of Ghana. To achieve this purpose the study employed case study design which is embedded in qualitative study. The choice of the case study design is on the basis of that of research question posed and its importance of allowing an in-depth research into a phenomenon which the researcher’s involvement more often than not less. Case study is best when here the researcher has no control over (Yin, 2017). The researcher was able to comprehend the implementation challenges of the Public Accounts Committee through a detail analysis on case by case basis. Case study allowed the use multiple sources to investigate the problem, thus, it enhanced the richness of data collected. In all, case study was used to gather data on the independence of the Public Accounts Committee in carrying 29 University of Ghana http://ugspace.ug.edu.gh out its work as well as capacity building requirements of PAC members as well as that of the Auditor General. 3.4 Study Population The targeted population is the entire group of individuals or items under study from which a sample may be drawn (Lavrakas, 2008). In other words, the target population defines units for which the conclusions of the research are meant to generalize (McKenna, Myers & Newman, 2017). Hence, the target populations are all individuals with some common characteristics. Since the researcher wants to understand the core issue at the end of the day, the researcher looks at the various key stakeholders who are paramount to the study from a collaboration point and to the officials in the district. Thus, the entire population of the study is made up all members and all stakeholders of public account committee in Ghana. The population consist of all members of the parliament, from the minority side and from the majority side, persons from a media house, auditor and accountant general, civil society and offices from the Controller and Accountant Generals Department. 3.5 Sample Size and Sampling Technique Four members of the Public Accounts Committee; 2 from the Minority side and 2 from the majority side were selected. Also, 2 persons each selected from media house and a civil society organisation. Furthermore, 2 senior offices from the Controller and Accountant–General’s Department were among those selected. Purposive sampling was used in sampling on the 30 University of Ghana http://ugspace.ug.edu.gh account of the in-depth goal of the research and since members of parliament and other respondents were too difficult to reach. Sampling is the process of selecting respondents from a study’s target population. There are several types of sampling and these include random, systematic and stratified sampling cluster, multi-stage sampling and purposive sampling (Saunders et al., 2011). Purposive sampling or sample judgement will be chosen for this research and purposive sampling technique will be used to select the institution as well as respondents from which data will be collected. Purposive Sampling is a choice of a sample on the argument of predefined, specific or unique characteristics. Moreover, according to Sekaran and Bougie (2016) sample judgement is a choice based on the researcher’s own purpose or judgement of some suitable features. The use of sample judgement was justified because it allowed the researcher to choose people with unique, specific and predefined characters. The purposive judgement technique allowed the choice of people which are suitable to the objective of the study (Bryman, 2016). Therefore, it will allow the choice of specific respondents such as members of parliament, majority and minority members, official from the Ghana Journalists Association (Media) and Controller and Accountant General’s department. 3.6 Source and Data Collection Two sources of data namely; primary and secondary sources were employed for the study. While the primary source enabled understanding of the research findings, promoting accurate answers, and a better understanding of the research process (Cooper, Schindler & Sun, 2006) on one hand, the secondary data on the other hand was easily obtained to save time and cost; and can result in 31 University of Ghana http://ugspace.ug.edu.gh unforeseen discoveries (Saunders, Lewis, & Thornhill, 2000). The primary data was collected by an interview guide with semi-structured questionnaire. Interview lasted for 20 to 35 minutes from the 20 of May to 21 of June due to the busy schedule of some of the respondents. Interview guide with the objective of the research and research questions grouped in thematic areas were sent ahead of time to the respondents to enable them to prepare adequately for the right responses. Secondary data on the other hand were obtained from documents like Auditor General’s Reports, PAC reports, journal articles, newspaper publications, press releases, etc. The process of data gathering was very exciting in that it broadened the knowledge base of the researcher on matters relating to the work of the PAC of Parliament and the work of the office of the Auditor General. 3.7 Data Collection Instrument To bring to bear the answers of the research questions and establish the bare opinions and fact of the people, the study depended mainly on primary data for the research processes. Thus, the research used interview guide to collect the needed opinions and responses from the chosen people on the problem or issue being investigated. Boeije (2010) postulated that interview is a discussion between the researcher and the people or respondent of the study. To accomplish this, this study thus planned and used an interview guide comprising open-ended and structured interview guide to attain the suitable responses from the chosen research respondents and participants. According to Myers and Newman, (2007), interviews are central to qualitative studies. Therefore, I collected data through interviews. Bearing in mind the topic under study as well as the nature of the case, the semi-structured interview technique was be adopted. This offered me 32 University of Ghana http://ugspace.ug.edu.gh an opportunity to steer the interview process along the study’s research questions, while at the same time giving respondents ample room to explain issues in depth and share personal experiences on the issues under study (Gentles, Charles, Ploeg & McKibbon, 2015). Semi- structured interview guides, was prepared based on the research questions and the literature to guide the interviews. 3.8 Data Analysis The study employed content analysis in analysing data gathered from interview. According to Cooper, Schindler and Sun (2006) using content analysis allows collected data to be categorized into meaningful themes, sub-themes or patterns which aids comparison. Burns and Bursn (2000) argue that quantitative analysis of data allows easy manipulation of data and comparison of information. The use of content analysis was based on its reliability in data reduction and also permitting results to be interpreted quantitatively. The researcher took greater amount of care in analysing data in that, content analyses has the potential of misinterpreting data and consequently putting conclusions into doubt (Bell, Bryman & Harley, 2018). 3.9 Ethical Consideration Consent of participants was sorted in the form of explaining to each of them the objective of the study, their right to discontinue whenever they wish to do so. Also participants were reassured of anonymity and confidentiality of interview and on that basis a consent form was signed before the commencement of interview, as noted by Creswell (2017), the researcher should consciously consider the ethical issues which involve issues of maintaining confidentiality, protecting the 33 University of Ghana http://ugspace.ug.edu.gh anonymity of individuals and seeking consent. A cordial relationship was maintained throughout the interview process and this created an atmosphere of comfort for all respondents. 3.10 Limitation of Study The study covered proceedings of PAC from 2016 to 2018. Though PAC has been in existence right from the start of the Fourth republic, previous years could not be considered due to limited funds and the time constraints in accessing past reports. The study could not cover a lot of members of PAC due to tight parliamentary schedule in parliament and at the constituency of parliamentarians. Data collection could have been expanded to cover more civil society organisations and media organisations but due to budgetary constraints a few were considered. 3.11 Validity and Quality Assurance An important benchmark for evaluating claims made in any scientific study is the extent to which the study meets minimum quality standards. As a qualitative piece, issues of validity and reliability of the data collection strategies are pertinent because the approach is usually criticized on these grounds (Creswell & Miller, 2000). To ensure validity and reliability in this study, a number of steps will be taken. First, as has already been hinted, data will be collected from multiple sources such that data collected from one source will be validated by the other (triangulation). Beyond this, the researcher will follow Patton’s (2005) evaluative criteria to ensure integrity of the research procedure. These evaluative standards will include credibility, dependability, transferability and conformability. 34 University of Ghana http://ugspace.ug.edu.gh CHAPTER FOUR DATA ANALYSIS 4.0 Introduction This chapter presents the analyses of findings of the data generated through in-depth interviews of the main respondents that helped the researcher to investigate on enhancing the effectiveness of the oversight and scrutiny of public expenditure by the public accounts committee of parliament of Ghana. The data addresses the following research objectives: a) why PAC is unable to apply the whips b) ascertain the resource adequacy and empowerment of PAC to carry out its work and c) the implementation status of the recommendations made by the PAC to Parliament. The first part examines the descriptive statistics of the respondents for the study. Analysis of the descriptive data was presented in tables and charts under three sub-headings: working experience, level of education and positions of the respondents; while the second part analyses the qualitative data issues under the three objectives of the study stated above. 4.1 Demography of Respondents 4.1.1 Working Experience This part determines the number of years of working experience the respondents have worked. The table below depicts the response given by respondents interviewed. 35 University of Ghana http://ugspace.ug.edu.gh Table 4.1: Working Experience Years of Working Frequency Percentage 11 to 15 years 2 20% 6 to 10 years 4 40% 1 to 5 year (s) 4 40% Total 10 100 Sources: Field Work. May/June 2019. Table 4.1 presents the years of experience by the respondents in their various working experience. From the table above, four (4) respondents which constitute forty percent (40%) of the total respondents have worked for 6 to 10 years and 1 to 5 year(s) respectfully. Moreover, two (2) respondents which also represent twenty percent (20%) of the total respondents have 11 to 15 years working experience. 4.2 Qualification of the Staff The figure below depicts the data on the educational qualifications of the ten (10) respondents who took part in the research 36 University of Ghana http://ugspace.ug.edu.gh Figure 4.1 Level of Education of Respondents Chart Title 45% 40% 35% 30% 25% 20% 15% 10% 5% 0% ACC /ICA MBA/MSC PhD Sources: Field Work. May/June 2019. The diagram above shows the educational qualification of the respondents. Forty percent (40%) of the ten (10) respondents who participated hold ACCA/ICA as their educational qualification. Forty percent (40%) of the ten (10) respondents that were selected for the study are MBA/MSC holders. Lastly, twenty percent (20%) of the respondents selected hold PhD as their educational qualification. 4.3 Main Results 4.3.1 Objective One: Why PAC is Unable to Apply the Whips Parliament Standing Order 165 established the PAC. Function of PAC according to Standing Order 165(2) is to critically “examine the audited accounts showing the appropriation of the sums granted by Parliament to meet public expenditure of the government and such other accounts laid before parliament.” 37 University of Ghana http://ugspace.ug.edu.gh Therefore, PAC’s function is to review the report of the Auditor General and recommend to the House for decision. Also, Article 103 says the Committee of Parliament such as the PAC shall be vested with the power to investigate or as a commission of enquires as Parliament may determine. Therefore, if there are rumours or allegation of corruption anywhere, no committee of Parliament can go into it unless that issue has been referred to that committee by the House. A very important question to consider is, will there be any deterrent after all, if the committee comes out with findings implicating public and civil officers, yet no punishment is meted out or any attempt is made to retrieve money into state coffers. This study investigated the reasons that make PAC difficult to punish implicated public and civil officers. When respondents were asked about why PAC is unable to apply the whips, all the respondents said that: “Article 103: The committee shall have the power of a High Court at a sitting. This power of High Court is ONLY to demand document or to request appearing before it for a witness to produce document where demanded, Power to determine where to hold meeting anywhere, PAC does not have the power to pass judgement. PAC has the power to subpoena or to refer to an appropriate legal court or entity”. Hence, the PAC has not been empowered to prosecute and does not have the mandate to advise Attorney General on matters relating to corruptions. Also, when witness appears before the Public Account Committee, decisions are not taken on the spurt. Furthermore, the failure of the constitution to grant prosecuting powers to the Public Accounts Committee (PAC) of Parliament rendered the committee toothless to check increasing financial irregularities at ministries, departments and agencies. The public sittings of the PAC have been reduced to a show piece where members only express personal indications of all the numerous irregularities unearthed by the Auditor-General. 38 University of Ghana http://ugspace.ug.edu.gh According to the Standing Order 165, Parliament assigns to the Public Accounts Committee the examination of the audited accounts showing the appropriation of funds granted by Parliament to the government. In the wisdom of Parliament, the PAC is one of the only two committees of the House chaired by a member from the minority side of the Legislative body. This power assigned by Parliament to Public Accounts Committee ends at the hearing and recommendations. Also, the live broadcast of sittings of PAC on national television only brings the committee's work closer to the public but fails to apply the whips. 4.4.2 Objective Two: Ascertain the Resource Adequacy and Empowerment of PAC to Carry Out its Work The PAC has thus become one of the most popular committees of Parliament as it brings to the doorstep of the people, the principles of accountability enshrined in the constitution. However, it’s obvious that PAC faces a lot of challenges such as resource inadequacy and insufficient empowerment. Hence, the study further investigated the resource adequacy and empowerment of the Public Accounts Committee. The Public Accounts Committee, like all the other Committees of Parliament, has funded its activities from the resource made available to it by Parliament. The Committee regularly budgeted for its activities in the following areas: committee staff, wages and salaries, study visits, outreach, meetings, etc. But very often when the budget is incorporated into the main budget of Parliament, it is difficult to distinguish the budget for the PAC and for that matter Committee activities from the overall budget of Parliament. Thus, while Parliament may release resources to the Committee for its 39 University of Ghana http://ugspace.ug.edu.gh work, very often there is no link between the budget submitted by the Committee and the releases to the Committee. This makes PAC deficient of resources. For example in 2007, Parliament forecasted that the PAC would require GH¢70,000 to conduct its activities (2007 Annual Budget Estimates of the Office of Parliament). The amount represents one of the highest allocations to a Standing Committee of Parliament during the 2007 Financial Year. However, compared to the GH¢32,127.30 spent by the Financial Scrutiny Project implemented by the Parliamentary Centre in addition to Parliament’s own expenditure during the first public sitting of the Committee between September and October, 2007 it is only fair to conclude that the allocation is only sufficient to fund the Committee’s activities up to one quarter of the year. Apart from the limited resources allocated to the Committee and the overall work of Parliament the Special Budget Committee on the 2008 Annual Budget Estimates observed that performance of the Office of Parliament in 2007 was hindered by, among other things, the untimeliness of releasing funds to finance planned programs and activities and also inadequacy and insufficiency of logistical support for the business of Parliament. Indeed, enhancing Committee contribution to safeguarding the public purse requires improving the forecasting of the resource requirements of the Committee and Parliament in general. During the interview most of the respondents asserted that “PAC is not able to visit all the regions due to financial constraint- Most issues from SHS, Technical Universities, District Assemblies, Public Universities and MMDs in all the regions are left unattended as the state will not be able to fund the cost of transportation, accommodation and feeding of all personnel who will have to travel from the regions to Accra to attend sitting should it be done in Accra instead of the regional centers” 40 University of Ghana http://ugspace.ug.edu.gh Again, the study disclosed that PAC is under empowerment because Auditor-General may have to submit a report before PAC can review. PAC is not empowered to move into issues on their own initiative, unless the issue is referred to it by the House. Also, when witness appears before PAC, the Committee cannot take decision on the spot, unless their report and recommendations are sent to the House. PAC does not have the power to prosecute nor instruct Auditor General or the police to take up case. PAC can only recommend to the House to take decision 4.4.3 Objective Three: The Implementation Status of the Recommendations made by the Public Accounts Committee to Parliament. The study uncovered the implementation status of the recommendations made by the Public Accounts Committee to Parliament. The study discovered that PAC is not engaged with the follow up on recommendations issued by the committee. This could be explained by the fact that the PAC and other standing committees of parliament just operate within the existing mandate and do not have the powers or mandates to implement or verify the outcomes of their recommendations. For example, on issues that needed further clarification, management of the audited organisation concerned were tasked to follow-up and report within a specified period, mostly one month to the PAC. st Similarly, PAC reports for the year ended 31 December 2015 revealed that the committee often demand that matters that were criminal in nature be referred to either the Attorney General's office for prosecution or to an investigative body such as the police for thorough investigation into the issue. This brings to attention the multiple channels that the committee must rely on if there should be any further actions on their recommendations. However, the study noted that 41 University of Ghana http://ugspace.ug.edu.gh since PAC does not undertake sanctions or punish offenders, its recommendations seemed not to be followed through by management members empowered to take such actions. The seemingly inaction from independent constitutional bodies responsible for prosecuting officials found culpable in the PAC reports and the absence of an effective reporting mechanisms between the PAC and other relevant stakeholders and institutions is identified as hampering the effectiveness of the outcomes of PAC operations. Most MDAs and institutions that face PAC do not receive copies of the PAC reports and expressed unawareness of the recommendations raised in the PAC reports pertaining to their outfit. Most issues raised in the PAC reports are not being implemented and those that are implemented have no reports on the status of implementation. In addition, there are no proper coordination of information or proper reporting system on the PAC recommendation between departments, agencies, etc. and their ministries. Ministries have no idea of the status of implementation of the PAC recommendations on their department, divisions and agencies. 42 University of Ghana http://ugspace.ug.edu.gh CHAPTER FIVE SUMMARY, CONCLUSIONS AND RECOMMENDATIONS 5.0 Introduction This chapter concludes the entire research. It attaches meaning to the results presented in Chapter four (4). Thus, having discussed the findings based on the objectives of the study, conclusions will be drawn from the study. Having drawn conclusions, this chapter will also suggest appropriate recommendations to examine the effectiveness of the oversight and scrutiny of public expenditure by the Public Accounts committee of Parliament of Ghana. 5.1 Summary The findings of the study are summarized under the three main headings that have been derived from the research objectives. 5.1.1 Objective One: Why PAC is Unable to Apply the Whips Most of the response from the respondents indicates why PAC is unable to apply the whips. The respondents supported their argument with Article 103 which says “Committees of Parliament such as the PAC shall be vested with the power to investigate or as a commission of enquires as Parliament may determine”. PAC’s main function therefore, is to review the report of the Auditor General and suggest recommendations to the House for decision. Therefore PAC does not have the power to prosecute and does not have the mandate to advise Attorney General on matters relating to corruptions. Also, when witness appears before the Public Account Committee, decisions are not taken on the spot but rather deferred to the House. Again, the 43 University of Ghana http://ugspace.ug.edu.gh failure of the constitution to grant prosecuting powers to the Public Accounts Committee (PAC) of Parliament rendered the committee toothless to check increasing financial irregularities at the ministries, departments and agencies. This finding is in relation to the work of Zaharuddin, Zulkarnain, Zaidi & Rosmila (2019) that brought to bear that the Public Account Committee is restricted to apply the whips. 5.1.2 Objective Two: Ascertain the Resource Adequacy and Empowerment of PAC to Carry Out its Work The chapter four of this study indicate the respondents’ view on how resource adequacy is PAC and how empowered is PAC to carry out its work; Responses reveal that PAC is resources constrained because of the inadequate resources allocated to it. This is as a result of the untimeliness of release of funds to finance planned programs and activities as well as inadequate and insufficient supply of logistical support for the business of Parliament. Furthermore, the study discovered that PAC is not well empowered because Auditor General may have to submit a report to Parliament before PAC can review and suggest recommendation for the House to decide on and that PAC on its own cannot move into issues unless referred to it by the House. This finding on resources inadequacy and lack of empowerment discovered by this study is in line with the study by Chatterjee, Brown and Wise (2015), which also found that resource challenge and limited power of Public Accounts Committee are the hindrances that prevent Public Account Committee to be ineffective with the works as expected from PAC. 44 University of Ghana http://ugspace.ug.edu.gh 5.1.3 Objective Three: The Implementation Status of the Recommendations Made by the Public Accounts Committee to Parliament. The third objective of the study looked at the implementation status of the recommendations made by the Public Accounts Committee to Parliament. The study revealed that PAC is not engaged in the follow up on recommendations issued by the committee. Public Accounts Committee does not have the power or mandate to implement or verify the outcomes of its recommendations. Hence most often the recommendations made by the public account committee to parliament are not really worked on. Recommendations by Public Accounts Committee to Attorney General and the police to prosecute corrupt officers are not always done because the recommendations are not taken seriously. This finding affirms the conclusion of Pere and Osain (2015) who studied the role of the Nigeria Public Accounts Committee. Pere and Osain (2015) concluded that the recommendations by PAC often end at the Parliament. Hence no proper prosecutions are made based on PAC’s recommendations. 5.2 Conclusions This study has unravelled several interesting information regarding the work of Public Accounts Committee of the Parliament of Ghana. The study uncovered that Public Accounts Committee is under resourced and not well empowered. Again, the committee is unable to apply the whips because the Constitution and the Standing Orders that established it do not allow Public Accounts Committee to prosecute. This leaves Public Accounts Committee’s role as mere to Parliament, and makes its recommendations rectifiable by Parliament, to the Auditor General, Attorney General and the Police to prosecute corrupt officials. 45 University of Ghana http://ugspace.ug.edu.gh 5.3 Recommendations The need for accurate forecasting of resource need, to ensure adequate and sufficient resources are available as and when they should be deployed is key to efficient use of resources. It is important to observe that since resources for the performance of the Committee’s oversight responsibilities have always come from the internal sources, it is necessary for Parliament to budget for continuous public hearing and research support for the Public Accounts Committee by establishing a budget line in the budget of Parliament for the public hearing. Support (worth £332,412 ) from the Department for International Development (DFID) of the United Kingdom through Parliamentary Centre, under the Financial Scrutiny Project to deepen oversight activities of Parliament with emphasis on the review of the Auditor-General’s Report, points to the fact that the multi-donor group can be interested in supporting the work of Parliament. Indeed, all who support the budget want to be assured that the taxpayers’ monies are properly accounted for. Thus, Parliament may consider ways and means of attracting additional funding from bilateral and multilateral agencies that are willing to collaborate with Parliament towards ensuring effective oversight of public finances. Secondly, PAC needs to go out to all the regions to hold public hearing of the cases of wrongdoing from the auditor’s report. If PAC has the mandate to initiate its own investigations just as how it is practised in the UK, this will make PAC initiate its own investigations and come out with its reports and recommendations and prosecute. PAC should move from compliance/financial audit to performance audit for purposes of checking issues like corruption and issues on the use of drugs in Ghana, especially such drug 46 University of Ghana http://ugspace.ug.edu.gh usage in Youth and Sports, and corruption in the Food and drug board as well as the Cocoa Board. Membership of PAC should not be based on bi-partisan politics in parliament as this infringes on their effectiveness on important issues that need to be considered in the national interest rather than on partisan interest. Membership should be chosen based on competence and not bi-partisan. This is because competence will ensure that PAC has the needed professional accountants and finance experts as well as good legal brains to bring about effective work of PAC. 47 University of Ghana http://ugspace.ug.edu.gh REFERENCES Adadevoh, E. A. (2014). New wine in new wine skins: the anti-corruption framework of Ghana. Journal of World Energy Law and Business, 7(3), 202-219. Akomah, B. B., & Nani, G. (2016). Public Procurement Corruption: Types, Approaches, and Collusion or Rigging. African Journal of Applied Research (AJAR), 2(1). Anderson, P. M., & Fouad, A. A. (2008). Power system control and stability. John Wiley & Sons.Chicago Aruwa, S. A. (2004). 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J., Jin, Y. L., Chevallier, J., & Shen, B. (2016). The effect of corruption on carbon dioxide emissions in APEC countries: a panel quantile regression analysis. Technological Forecasting and Social Change, 112, 220-227. 53 University of Ghana http://ugspace.ug.edu.gh APPENDIX OPEN ENDED INTERVIEW GUIDE UNIVERSITY OF GHANA LEGON INTRODUCTION I am Michael Gyadu Appiah, MSc student of University of Ghana. I am working on a dissertation on the topic: “Enhance the Effectiveness of the Oversight and Scrutiny of Public Expenditure by the Public Accounts Committee of parliament of Ghana”. It is very important to understand that everything you say will be confidential. Your name is not required on this document neither will the information you give be made public. Section A: Demographic Characteristics a) Name of Institution ……………………………………………………………………. b) What is your position? ……………………………………………………………………. c) Your Gender …………………………………………………………………………… d) Please what is your Educational level or Qualification?............................................ e) Please how many working experiences do you have in this department?............................. Section B. Why PAC is unable to apply the whips 1. Why do we see same issues coming up after many years of the existence of PAC? 2. What are the challenges faced by PAC in carrying out its activities? 3. What prevent PAC from executing punishment to Public officers who are found violating the code and ethic in public service? 4. Why PAC is unable to apply the whips? 54 University of Ghana http://ugspace.ug.edu.gh Section C. The resource adequacy and empowerment of PAC to carry out its work. 1. In your opinion, has PAC been well equipped and resourced to achieve its mandate? 2. Why is PAC not being well resourced? 3. Do you think PAC has the needed empowerment to carry out its mandate? 4. What does PAC need to be effective in its operation? 5. How can PAC be effective in its work? 6. What is the power limitation of PAC? Section D. The implementation status of recommendations of the Public Accounts Committee. 1. What achievement have you made on the recommendations you made on the cases you handle? 2. What is the level of authority in the recommendations of the Public Accounts Committee? 3. What recommendations will you give to strengthen the power and the work of the Public Accounts Committee? 55