1. IMPLEMENTING THE GOOD PRACTICE PRINCIPLES FOR PACs: THE CASE OF ZAMBIA Presented by Hon Vincent Mwale, Chairperson of the Public Accounts Committee of Zambia, Victoria Falls, Zimbabwe, 16 November, 2011

2. Introduction  Public Accounts Committees differ from one jurisdiction to another in the way they conduct their oversight function. They also face diverse challenges.  Due to this, the SADCOPAC in 2009 developed a Good Practice Guide which member PACs are encouraged to follow.

3. Introduction cont.. This paper, therefore, gives an idea of how the Zambian Parliament is faring in the implementation of some of the main principles contained in the Good Practice Guidelines and those promulgated through annual conference resolutions.

4. Mandates and Legal Powers  PACs are established and institutionalised to assume their financial scrutiny function through either the Country Constitution, an Act of Parliament and Standing Orders (House Rules) of the National Assembly

5. Mandate & legal Powers The PAC’s Mandate & powers should be clearly stated and understood by all members. The Constitution of Zambia (Article 86), provides that subject to other provisions, the National Assembly may determine its own procedure. It further states that in the composition of committees, PAC inclusive, the National Assembly should ensure equitable representation of political parties or groups represented in the House.

6. Mandate & legal Powers Cont… The National Assembly (Powers and Privileges) Act together with the Standing Orders of the House spell out clearly the powers, privileges, immunities and roles and procedures that Members of the various committees, including PAC, can enjoy in the execution of their oversight function.

7. Size of the PAC The recommended number of PAC members is 6-15 members The Zambian PAC has 9 members who, it is felt are able to handle the current workload dictated mainly by the number of reports tabled by the office of the Auditor-General

8. Term of Office of PAC Members Ideally PAC members should be appointed for the full term of Parliament to enhance continuity and retain experience. This is not a standing rule in the Zambian Parliament but established practice has shown that over 50% of the members appointed in the first year are retained by the end of the term of the National Assembly.

9. Resources The PAC must be adequately resourced in terms of the budget, personnel and facilities to conduct its business.  In Zambia, PAC has its own budget line which is normally enough to finance the PAC’s programme of work including holding regular meetings and inspection tours  In terms of personnel, PAC is serviced by one experienced clerk supported by a research officer

10. Resources cont….  Additionally, PAC has access to the office of the Auditor-General whose staff sit through all its meetings. Officials from the Ministry Finance(Office of the Accountant General) are also permanent witnesses of PAC.  In terms of working space, PAC has adequate and appropriate working space capable of accommodating the members, the public and the media during open meetings

11. Relationship with the SAI PAC should maintain a good working relationship with the SAI The Zambian PAC enjoys a good work relationship with the Office of the Auditor- General. The AG is permanent witness and provides technical advice to PAC. The SAI also regularly conducts capacity building activities for members of PAC.

12. Reports Committee Report should ideally reflect unanimous agreement In Zambia, Standing Orders of the House do not permit the presentation of minority reports, hence Members are expected to resolve any differences within the Committee and present one report to the House.

13. Follow-up A PAC must have documented formal procedure on following up of Committee recommendations. According to the Standing Orders, the Executive is required to respond, through Treasury Minutes, to the Committee’s Reports within sixty (60) days from the date of adoption by the House.

14. Follow-up Cont… What remains a challenge is that most recommendations remain unattended to. There is need for political will within the Executive to attend to the PAC’s recommendations expeditiously.

15. Performance A PAC must have a performance measurement framework Currently, performance of the PAC in Zambia is measured through the following: - Number of meetings held in a year; - Number of audit reports considered in a year; - Number of recommendations made and acted upon by the Executive.

16. Conclusion Financial mismanagement, corruption and wasteful expenditure of state resources hampers service delivery. Parliament as the primary institution with the task of overseeing government activity has to continually adapt and enhance its capacity to deal with the challenge of oversight. Zambia will continue to share experiences with other PACs in order to reach high levels of efficiency.

17. I thank you.