1. ENFORCEMENT OF PAC RECOMMENDATIONS AND RESOLUTIONS PRESENTED BY HON USUTUAIJE MAAMBERUA PAC CHAIRMAN NAMIBIAN EXPERIENCE – JOINT ACCOUNTABILITY CONFERENCE KAMPALA 2013

2. Mandate The Public Accounts Committee (PAC) of the National Assembly of Namibia is established in terms of Standing Rules and Orders section 47 thereof is mandated to perform the following functions and duties: To examine, consider and report on the accounts showing the appropriation of the sums granted by Parliament to meet public expenditure of the Republic Examine, consider and report on such other matters or task as may be referred to the Committee by the House

3. Mandate Cont… To examine, consider and report on all reports of the Auditor General Examine and report on all State owned Enterprises Report its findings and make its recommendations to the Assembly for consideration and debate Upon adoption of the report and recommendations by the Assembly, the Committee has a duty to report on the implementation of the recommendations as adopted.

4. Mandate Cont… The Committee has the power to summon and subpoena any person to appear before it to give evidence under oath and to produce any document required by it. The PAC conducts public hearings regularly after the review and examination of the Auditor General’s Reports. The hearings are open to the public unless the Committee decides otherwise, a situation which only happens when evidence is taken in camera.

5. Procedure In addition to public hearings on the AG reports, PAC also does undertake visits to Government capital projects in the regions meant to ascertain and ensure implementation of such projects is done timely and within budget. All PAC reports are tabled in the National Assembly for discussions and adoption. Once adopted the Committee has the duty to write to all Ministries and SOEs affected by the recommendations contained in the report requiring them to implement them within a given period of time.

6. Current Status To date majority of the Committee’s recommendations have been adhered to and implemented as such. There are cases were Ministries and SOEs don’t implement recommendations as adopted by the House. The Committee’s mandate in this case is limited as it has no powers to impose any punitive measures to enforce implementation.

7. Strategies to ensure Implementation Conducting meetings with Ministers of respective ministries, alert them on their ministries’ financial irregularities in the hope that this will exert pressure on Accounting Officers to put strict financial contros measures in place and implement PAC recommendations. Auditor General to continue reporting on Ministries and SOEs who do not adhere and fail to implement PAC recommendations and those of his/her Office.

8. Strategies to ensure Implementation Conti…. Maintain good working relation with Ministry of Finance and the State Owned Enterprises Governing Council to ensure the implementation of recommendations. Special public hearings with all Ministries and SOEs with the sole purpose of finding out the status of PAC recommendations. This exercise is envisaged to be done once yearly to demonstrate the Committee’s resolve in ensuring financial discipline prevails.

9. ACCOUNTABILITY CONFERENCE RESOLUTIONS IMPLEMENTATION, Resolution 3: Value for Money Audits (VFM) How it will be implemented: The PAC has not yet reviewed all the performance audits as produced by the AG since the Windhoek Accountability Workshop. A retreat was organized to review the audits towards the end of 2012 but could not materialize for a number of reasons major one being; The PAC realized the audits cut across the work of other Parliament Committees; as such a decision was taken to seek permission at Standing Rules and Orders to review the audits with other Committees.

10. HOW THE RESOLUTION WILL BE IMPLEMENTED Approval has since been granted for the formation of Joint Committees in line with Standing Rules and Orders Chapter 3 Rule 42 (2); as such the Audits will be reviewed during the current financial year. In total there will be about 8 performance audits to be reviewed with 4 other Committees as indicated below

11. Office of the Prime Minister: Disaster and Risk Management Ministry of Education: School Feeding Programme EXAMPLE OF PAST REVIEWS

12. LESSONS LEARNED Multi -Sectoral Repetitive Process Follow up Mechanisms need strengthening ‘Messy’ – no textbook procedures

13. Outstanding Reports Performance Audit on Unemployment amongst Namibian Youth - Standing Committee on Economics, Natural Resources and Public Administration Performance Audit Study on delay of Business Registration - Standing Committee on Economics, Natural Resources and Public Administration Performance Audit on study Outsourcing of Consultancy services - Standing Committee on Economics, Natural Resources and Public Administration Performance Audit service delivery to Orphans and Vulnerable children – Parliamentary Standing Committee on Gender and Family Affairs

14. Outstanding Reports Contin…. Performance Audit on collection of Levies - Standing Committee on Economics, Natural Resources and Public Administration Performance Audit on Service Delivery by Regional Councils – Standing Committee on Constitutional and Legal Affairs Performance Audit on Medical Stores - Standing Committee on Human Resources and Social Development Performance Audit on Utilizations of Government Quarters - Standing Committee on Human Resources and Social Development

15. THE PROCESS OF THE JOINT REVIEWS: All Committees identified are duly notified and given copies of the reports to study Dates are set for the actual review of the audits in consultation with the identified Committees Retreats are preferred Production of a report on the reviews with all Committees to be involved Tabling of the final report for discussion in the National Assembly

16. ADVANTAGES OF PERFORMANCE AUDITS Add value and; improve performance in service delivery Improve Transparency and Accountability Broaden Scope Analysis

17. COOPERATION WITH OTHER JURISDICTIONS Since July 2012, OAG is conducting Training to the Nigerian SAI on Performance Audits. The training is done in Nigeria by Auditor General of Namibia Officials and will end in August this year ( 2013) PAC Namibia will Assist in Reviewing Performance Reports

18. CONCULSION The PAC fully understands and supporst the need for VFM reports as self explained they do add value and improve performance of the public sector, thus considerable time and resources will be availed to examine them. PAC will report on the progress at the next accountability workshop/conference. Thank you for listening