Publication:
Scrutinizing Public Expenditures : Assessing the Performance of Public Accounts Committees

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dc.contributor.authorStapenhurst, Rick
dc.contributor.authorSahgal, Vinod
dc.contributor.authorWoodley, William
dc.contributor.authorPelizzo, Riccardo
dc.date.accessioned2012-06-18T14:34:04Z
dc.date.available2012-06-18T14:34:04Z
dc.date.issued2005-05
dc.description.abstractIn 2002, David McGee wrote a comprehensive report on two important elements in the system of public financial accountability, namely the office of the Auditor General and the parliamentary oversight committee commonly referred to as the Public Accounts Committee (PAC). The purpose of the present paper is to deepen McGee's analysis of PACs. In particular, the authors define PAC success and identify those factors that affect PAC peformance. They use data that were collected by the World Bank Institute in 2002, when a survey questionnaire was sent to 51 national and state/provincial parliaments in Commonwealth countries in Asia and Australasia, and Canada and the United Kingdom. The authors find that the institutional factors which most account for the success of the PACs are the focus on government's financial activity rather than its policies, the power to investigate all past and present government expenses, the power to follow up on government action in response to its recommendations, and its relationship with the Auditors General.en
dc.identifierhttp://documents.worldbank.org/curated/en/2005/05/5800994/scrutinizing-public-expenditures-assessing-performance-public-accounts-committees
dc.identifier.doi10.1596/1813-9450-3613
dc.identifier.urihttps://hdl.handle.net/10986/8244
dc.languageEnglish
dc.publisherWorld Bank, Washington, DC
dc.relation.ispartofseriesPolicy Research Working Paper; No. 3613
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectACCOUNT
dc.subjectACCOUNTABILITY
dc.subjectACCOUNTING
dc.subjectACCOUNTING POLICIES
dc.subjectACCOUNTS
dc.subjectADMINISTRATIVE ISSUES
dc.subjectAUDIT REPORTS
dc.subjectAUDITING
dc.subjectAUDITING STANDARDS
dc.subjectAUDITORS
dc.subjectAUDITS
dc.subjectAUTHORITY
dc.subjectBILLS
dc.subjectBUDGET PROCESS
dc.subjectCABINET
dc.subjectCABINETS
dc.subjectCENTRAL GOVERNMENT
dc.subjectCIVIL SERVANTS
dc.subjectCOMMITTEE HEARINGS
dc.subjectCOMMITTEE MEETINGS
dc.subjectCOMPLIANCE AUDITING
dc.subjectCONSENSUS
dc.subjectCONSTITUTIONAL ARRANGEMENTS
dc.subjectDEMOCRACY
dc.subjectDEMOCRATIC COUNTRIES
dc.subjectELECTION
dc.subjectELECTIONS
dc.subjectEXECUTION
dc.subjectEXECUTIVE BRANCH
dc.subjectEXECUTIVE GOVERNMENT
dc.subjectEXECUTIVE POWER
dc.subjectFINANCIAL INFORMATION
dc.subjectFINANCIAL INSTITUTIONS
dc.subjectFINANCIAL MANAGEMENT
dc.subjectFINANCIAL REPORTING
dc.subjectFINANCIAL REPORTING STANDARDS
dc.subjectFINANCIAL STATEMENTS
dc.subjectFISCAL
dc.subjectFREEDOM
dc.subjectGOOD GOVERNANCE
dc.subjectGOOD PRACTICE
dc.subjectGOOD PRACTICES
dc.subjectGOVERNMENT ACCOUNTABILITY
dc.subjectGOVERNMENT ACTION
dc.subjectGOVERNMENT ADMINISTRATION
dc.subjectGOVERNMENT INFORMATION
dc.subjectGOVERNMENT MINISTERS
dc.subjectGOVERNMENT OFFICIALS
dc.subjectGOVERNMENT PROGRAM
dc.subjectGOVERNMENT PROGRAMS
dc.subjectGOVERNMENT'S BUDGET
dc.subjectHOUSE OF COMMONS
dc.subjectINTEREST GROUPS
dc.subjectINTERNAL AUDIT
dc.subjectJURISDICTIONS
dc.subjectLEGAL TRAINING
dc.subjectLEGISLATION
dc.subjectLEGISLATIVE COMMITTEES
dc.subjectLEGISLATIVE OVERSIGHT
dc.subjectLEGISLATIVE POWER
dc.subjectLEGISLATORS
dc.subjectLEGISLATURE
dc.subjectLEGISLATURES
dc.subjectMAJORITIES
dc.subjectMEDIA
dc.subjectMINISTERS
dc.subjectMOTIONS
dc.subjectNATIONS
dc.subjectPAC
dc.subjectPARLIAMENT
dc.subjectPARLIAMENTARIAN
dc.subjectPARLIAMENTARY AFFAIRS
dc.subjectPARLIAMENTARY COMMITTEES
dc.subjectPARLIAMENTARY LIBRARIES
dc.subjectPARLIAMENTARY OVERSIGHT
dc.subjectPLURALISM
dc.subjectPOLICY ISSUES
dc.subjectPOLICY RESEARCH
dc.subjectPOLITICAL ACCOUNTABILITY
dc.subjectPOLITICAL ECONOMY
dc.subjectPOLITICAL FACTORS
dc.subjectPOLITICAL PARTIES
dc.subjectPOLITICIANS
dc.subjectPROPORTIONAL REPRESENTATION
dc.subjectPROVINCIAL PARLIAMENTS
dc.subjectPUBLIC ACCOUNTABILITY
dc.subjectPUBLIC ADMINISTRATION
dc.subjectPUBLIC EXPENDITURE
dc.subjectPUBLIC EXPENDITURES
dc.subjectPUBLIC HEARINGS
dc.subjectPUBLIC RESOURCES
dc.subjectPUBLIC SECTOR
dc.subjectPUBLIC SECTOR MANAGEMENT
dc.subjectPUBLIC SERVANTS
dc.subjectPUBLIC SERVICE
dc.subjectPUBLIC SERVICES
dc.subjectPUBLIC SPENDING
dc.subjectREPORTING
dc.subjectREPRESENTATIVES
dc.subjectREVENUE ADMINISTRATION
dc.subjectSELECT COMMITTEE
dc.subjectSELLING
dc.subjectSTATE ENTERPRISES
dc.subjectSTATE PARLIAMENTS
dc.subjectSTATE
dc.subjectSTATE/PROVINCIAL
dc.subjectSTATE/PROVINCIAL PARLIAMENTS
dc.subjectSTATUTORY AUTHORITIES
dc.subjectTRANSPARENCY
dc.subjectWILL OF THE PEOPLE
dc.titleScrutinizing Public Expenditures : Assessing the Performance of Public Accounts Committeesen
dspace.entity.typePublication
okr.crosscuttingsolutionareaPublic-Private Partnerships
okr.crossref.titleScrutinizing Public Expenditures: Assessing The Performance Of Public Accounts Committees, Volume 1 Of 2
okr.date.doiregistration2025-04-10T09:39:38.710609Z
okr.doctypePublications & Research::Policy Research Working Paper
okr.doctypePublications & Research
okr.docurlhttp://documents.worldbank.org/curated/en/2005/05/5800994/scrutinizing-public-expenditures-assessing-performance-public-accounts-committees
okr.globalpracticeGovernance
okr.globalpracticeTrade and Competitiveness
okr.guid300811468176047128
okr.identifier.doi10.1596/1813-9450-3613
okr.identifier.externaldocumentum000090341_20050516071440
okr.identifier.internaldocumentum5800994
okr.identifier.reportWPS3613
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2005/05/16/000090341_20050516071440/Rendered/PDF/wps3613.pdfen
okr.topicPrivate Sector Development::Business Environment
okr.topicGovernance::Politics and Government
okr.topicGovernance::Parliamentary Government
okr.topicGovernance::National Governance
okr.topicPrivate Sector Development::Business in Development
okr.unitDevelopment Research Group (DECRG)
okr.volume1 of 1
relation.isSeriesOfPublication26e071dc-b0bf-409c-b982-df2970295c87
relation.isSeriesOfPublication.latestForDiscovery26e071dc-b0bf-409c-b982-df2970295c87
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