Public Accounts Committee (PAC) Practices and Financial Performance: Analysis of Local Administrative Entities in Rwanda

Mbonigaba Celestin

doi:doi:10.11648/j.jfa.20190705.14

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Public Accounts Committee (PAC) Practices and Financial Performance: Analysis of Local Administrative Entities in Rwanda

Mbonigaba Celestin

Published in Journal of Finance and Accounting (Volume 7, Issue 5)

Received: 19 August 2019 Accepted: 29 September 2019 Published: 20 October 2019

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Abstract

The study entitled PAC practices and financial performance: Analysis of local administrative entities in Rwanda was about assessing the contribution of PAC in raising the financial standards of local entities in terms of performance. This study considered the objectives of assess the recommendations raised by PAC based OAG observations in study area, monitoring and evaluating the progressive implementation of PAC and OAG recommendations in study area, weighting the indicators of performance in study area, finding out the correlation between the performance of local administrative entities and recommendations raised by PAC based OAG in study area. The researcher used qualitative and quantitative approaches as the study was descriptive. The considered target population were 23 in period of 2015-2018. The universal population was taken as sample size and the data collection instrument which been used were questionnaires where the data were analyzed using SPSS software. Referring to objective one, it is obvious that; in table 1 the researcher sought to know the recommendations raised by PAC basing on OAG observations and how are being implemented; in fact, it was revealed that PAC involves in regular analysis of OAG report as reported by 69.6%% of respondent who agreed to this statement. The second objective revealed that the time of implementation of PAC recommendations based OAG observation and how they are executed; actually, it was revealed that regular time to carry out monthly PFM meeting is planned as strongly reported by 56.5 and agreed by 43.5% of respondents. The third objective revealed that table 3 the indicators of performance among local administrative entities due to implementation of recommendation raised by PAC; actually, it was revealed that the district performed in, Social, health, agriculture, education, infrastructures and other entities as reported by 100% of respondent who agreed to this statement; 65.2% of respondents pointed out that Local administrative entities executed PAC recommendations. This was also supported by R square of 0.787 which implied that the predictor variables (Recommendations raised by PAC and follow up of recommendations) can explain the performance of local administrative entities at 78.7%.

Published in	Journal of Finance and Accounting (Volume 7, Issue 5) This article belongs to the Special Issue Financial Inclusion , Accounting Perspectives and Development
DOI	10.11648/j.jfa.20190705.14
Page(s)	153-160
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2019. Published by Science Publishing Group

Keywords

Public Accounts Committee, Financial Performance, Local Administrative Entities

References

[1]	APAC Annual Report (2008/09). association of public accounts committees. Cape Town, South Africa, pp. 60. https://www.academia.edu/18999793/associationof_Public_Accounts_Committee
[2]	Auditor-General of South Africa (2009/10). Limpopo – SCOPA briefing. PFMA audit outcomes for the 2009/10 financial year. Retried on 18 August 2011 at https://www.gov.za/sites/default/files/gcis_document/201409/auditor-general-annual-report-09-10-final0.pdf
[3]	Burnell, Peter (2001). Financial indiscipline in Zambia’s Third Republic. The role of parliamentary scrutiny”, legislative studies Vol. 7 No. 3, pp. 34-64.
[4]	C. Beauchamp. (1990). National Audit Office: Its role in privatization. public money and management, summer, 55–8 at 57.
[5]	John F. McEldowney, School of Law. (2004). Accountability and the public accounts committee. Lessons in parliamentary oversight - the United Kingdom experience. University of Warwick, England.
[6]	McGee, David. (2002). The Overseers – Public accounts committees and public spending, Pluto Press, London.
[7]	NAO (1999), Helping the Nation Spend Wisely Annual Report. See A Framework for Value for Money Audits (National Audit Office) Cmnd 9755.
[8]	Hedger, E. and Blick, A. (2008). Enhancing accountability for the use of public sector resources: How to improve the effectiveness of Public Accounts Committees, London: Overseas Development Institute.
[9]	McGee, D. (2002). The Overseers: Public Accounts Committees and public spending, London: Pluto Press.
[10]	Kan-Dapaah, A. (2011). Public accountability effects and donor budget support, paper presented at the 6^th CDD/FNF Annual Liberal Lecture.
[11]	Nyamasheke district audit report for fiscal year 2014/2015.
[12]	Nyamasheke district audit report for fiscal year 2015/2016.
[13]	Nyamasheke district audit report for fiscal year 2016/2017.
[14]	Nyamasheke district audit report for fiscal year 2017/2018.
[15]	Ibrahim UMAR (2017). Performance and challenges of Public Accounts Committees (PAC). International Journal. Yobe State University. Nigeria, from https://www.researchgate.net/publication/330002663_The_performance_and_challenges_of_Public_Accounts_Committees_PAC_in_Nigeria_A_Case_of_Yobe_State
[16]	Ogbanu (1991). Public Accounts Committee and oversight function in Nigeria: A tower built on sinking sand Retrieved at https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2426199
[17]	Riccardo Pelizzo and Abel Kinyondo (2014). Public Accounts Committees in Eastern Africa: a comparative analysis, USA.

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APA Style

Mbonigaba Celestin. (2019). Public Accounts Committee (PAC) Practices and Financial Performance: Analysis of Local Administrative Entities in Rwanda. Journal of Finance and Accounting, 7(5), 153-160. https://doi.org/10.11648/j.jfa.20190705.14

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Mbonigaba Celestin. Public Accounts Committee (PAC) Practices and Financial Performance: Analysis of Local Administrative Entities in Rwanda. J. Finance Account. 2019, 7(5), 153-160. doi: 10.11648/j.jfa.20190705.14

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AMA Style

Mbonigaba Celestin. Public Accounts Committee (PAC) Practices and Financial Performance: Analysis of Local Administrative Entities in Rwanda. J Finance Account. 2019;7(5):153-160. doi: 10.11648/j.jfa.20190705.14

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@article{10.11648/j.jfa.20190705.14,
  author = {Mbonigaba Celestin},
  title = {Public Accounts Committee (PAC) Practices and Financial Performance: Analysis of Local Administrative Entities in Rwanda},
  journal = {Journal of Finance and Accounting},
  volume = {7},
  number = {5},
  pages = {153-160},
  doi = {10.11648/j.jfa.20190705.14},
  url = {https://doi.org/10.11648/j.jfa.20190705.14},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20190705.14},
  abstract = {The study entitled PAC practices and financial performance: Analysis of local administrative entities in Rwanda was about assessing the contribution of PAC in raising the financial standards of local entities in terms of performance. This study considered the objectives of assess the recommendations raised by PAC based OAG observations in study area, monitoring and evaluating the progressive implementation of PAC and OAG recommendations in study area, weighting the indicators of performance in study area, finding out the correlation between the performance of local administrative entities and recommendations raised by PAC based OAG in study area. The researcher used qualitative and quantitative approaches as the study was descriptive. The considered target population were 23 in period of 2015-2018. The universal population was taken as sample size and the data collection instrument which been used were questionnaires where the data were analyzed using SPSS software. Referring to objective one, it is obvious that; in table 1 the researcher sought to know the recommendations raised by PAC basing on OAG observations and how are being implemented; in fact, it was revealed that PAC involves in regular analysis of OAG report as reported by 69.6%% of respondent who agreed to this statement. The second objective revealed that the time of implementation of PAC recommendations based OAG observation and how they are executed; actually, it was revealed that regular time to carry out monthly PFM meeting is planned as strongly reported by 56.5 and agreed by 43.5% of respondents. The third objective revealed that table 3 the indicators of performance among local administrative entities due to implementation of recommendation raised by PAC; actually, it was revealed that the district performed in, Social, health, agriculture, education, infrastructures and other entities as reported by 100% of respondent who agreed to this statement; 65.2% of respondents pointed out that Local administrative entities executed PAC recommendations. This was also supported by R square of 0.787 which implied that the predictor variables (Recommendations raised by PAC and follow up of recommendations) can explain the performance of local administrative entities at 78.7%.},
 year = {2019}
}

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TY  - JOUR
T1  - Public Accounts Committee (PAC) Practices and Financial Performance: Analysis of Local Administrative Entities in Rwanda
AU  - Mbonigaba Celestin
Y1  - 2019/10/20
PY  - 2019
N1  - https://doi.org/10.11648/j.jfa.20190705.14
DO  - 10.11648/j.jfa.20190705.14
T2  - Journal of Finance and Accounting
JF  - Journal of Finance and Accounting
JO  - Journal of Finance and Accounting
SP  - 153
EP  - 160
PB  - Science Publishing Group
SN  - 2330-7323
UR  - https://doi.org/10.11648/j.jfa.20190705.14
AB  - The study entitled PAC practices and financial performance: Analysis of local administrative entities in Rwanda was about assessing the contribution of PAC in raising the financial standards of local entities in terms of performance. This study considered the objectives of assess the recommendations raised by PAC based OAG observations in study area, monitoring and evaluating the progressive implementation of PAC and OAG recommendations in study area, weighting the indicators of performance in study area, finding out the correlation between the performance of local administrative entities and recommendations raised by PAC based OAG in study area. The researcher used qualitative and quantitative approaches as the study was descriptive. The considered target population were 23 in period of 2015-2018. The universal population was taken as sample size and the data collection instrument which been used were questionnaires where the data were analyzed using SPSS software. Referring to objective one, it is obvious that; in table 1 the researcher sought to know the recommendations raised by PAC basing on OAG observations and how are being implemented; in fact, it was revealed that PAC involves in regular analysis of OAG report as reported by 69.6%% of respondent who agreed to this statement. The second objective revealed that the time of implementation of PAC recommendations based OAG observation and how they are executed; actually, it was revealed that regular time to carry out monthly PFM meeting is planned as strongly reported by 56.5 and agreed by 43.5% of respondents. The third objective revealed that table 3 the indicators of performance among local administrative entities due to implementation of recommendation raised by PAC; actually, it was revealed that the district performed in, Social, health, agriculture, education, infrastructures and other entities as reported by 100% of respondent who agreed to this statement; 65.2% of respondents pointed out that Local administrative entities executed PAC recommendations. This was also supported by R square of 0.787 which implied that the predictor variables (Recommendations raised by PAC and follow up of recommendations) can explain the performance of local administrative entities at 78.7%.
VL  - 7
IS  - 5
ER  -

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Author Information

Mbonigaba Celestin

Business and Development Studies, Kibogora Polytechnic, Nyamasheke, Rwanda

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APA Style

Mbonigaba Celestin. (2019). Public Accounts Committee (PAC) Practices and Financial Performance: Analysis of Local Administrative Entities in Rwanda. Journal of Finance and Accounting, 7(5), 153-160. https://doi.org/10.11648/j.jfa.20190705.14

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ACS Style

Mbonigaba Celestin. Public Accounts Committee (PAC) Practices and Financial Performance: Analysis of Local Administrative Entities in Rwanda. J. Finance Account. 2019, 7(5), 153-160. doi: 10.11648/j.jfa.20190705.14

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AMA Style

Mbonigaba Celestin. Public Accounts Committee (PAC) Practices and Financial Performance: Analysis of Local Administrative Entities in Rwanda. J Finance Account. 2019;7(5):153-160. doi: 10.11648/j.jfa.20190705.14

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@article{10.11648/j.jfa.20190705.14,
  author = {Mbonigaba Celestin},
  title = {Public Accounts Committee (PAC) Practices and Financial Performance: Analysis of Local Administrative Entities in Rwanda},
  journal = {Journal of Finance and Accounting},
  volume = {7},
  number = {5},
  pages = {153-160},
  doi = {10.11648/j.jfa.20190705.14},
  url = {https://doi.org/10.11648/j.jfa.20190705.14},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20190705.14},
  abstract = {The study entitled PAC practices and financial performance: Analysis of local administrative entities in Rwanda was about assessing the contribution of PAC in raising the financial standards of local entities in terms of performance. This study considered the objectives of assess the recommendations raised by PAC based OAG observations in study area, monitoring and evaluating the progressive implementation of PAC and OAG recommendations in study area, weighting the indicators of performance in study area, finding out the correlation between the performance of local administrative entities and recommendations raised by PAC based OAG in study area. The researcher used qualitative and quantitative approaches as the study was descriptive. The considered target population were 23 in period of 2015-2018. The universal population was taken as sample size and the data collection instrument which been used were questionnaires where the data were analyzed using SPSS software. Referring to objective one, it is obvious that; in table 1 the researcher sought to know the recommendations raised by PAC basing on OAG observations and how are being implemented; in fact, it was revealed that PAC involves in regular analysis of OAG report as reported by 69.6%% of respondent who agreed to this statement. The second objective revealed that the time of implementation of PAC recommendations based OAG observation and how they are executed; actually, it was revealed that regular time to carry out monthly PFM meeting is planned as strongly reported by 56.5 and agreed by 43.5% of respondents. The third objective revealed that table 3 the indicators of performance among local administrative entities due to implementation of recommendation raised by PAC; actually, it was revealed that the district performed in, Social, health, agriculture, education, infrastructures and other entities as reported by 100% of respondent who agreed to this statement; 65.2% of respondents pointed out that Local administrative entities executed PAC recommendations. This was also supported by R square of 0.787 which implied that the predictor variables (Recommendations raised by PAC and follow up of recommendations) can explain the performance of local administrative entities at 78.7%.},
 year = {2019}
}

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TY  - JOUR
T1  - Public Accounts Committee (PAC) Practices and Financial Performance: Analysis of Local Administrative Entities in Rwanda
AU  - Mbonigaba Celestin
Y1  - 2019/10/20
PY  - 2019
N1  - https://doi.org/10.11648/j.jfa.20190705.14
DO  - 10.11648/j.jfa.20190705.14
T2  - Journal of Finance and Accounting
JF  - Journal of Finance and Accounting
JO  - Journal of Finance and Accounting
SP  - 153
EP  - 160
PB  - Science Publishing Group
SN  - 2330-7323
UR  - https://doi.org/10.11648/j.jfa.20190705.14
AB  - The study entitled PAC practices and financial performance: Analysis of local administrative entities in Rwanda was about assessing the contribution of PAC in raising the financial standards of local entities in terms of performance. This study considered the objectives of assess the recommendations raised by PAC based OAG observations in study area, monitoring and evaluating the progressive implementation of PAC and OAG recommendations in study area, weighting the indicators of performance in study area, finding out the correlation between the performance of local administrative entities and recommendations raised by PAC based OAG in study area. The researcher used qualitative and quantitative approaches as the study was descriptive. The considered target population were 23 in period of 2015-2018. The universal population was taken as sample size and the data collection instrument which been used were questionnaires where the data were analyzed using SPSS software. Referring to objective one, it is obvious that; in table 1 the researcher sought to know the recommendations raised by PAC basing on OAG observations and how are being implemented; in fact, it was revealed that PAC involves in regular analysis of OAG report as reported by 69.6%% of respondent who agreed to this statement. The second objective revealed that the time of implementation of PAC recommendations based OAG observation and how they are executed; actually, it was revealed that regular time to carry out monthly PFM meeting is planned as strongly reported by 56.5 and agreed by 43.5% of respondents. The third objective revealed that table 3 the indicators of performance among local administrative entities due to implementation of recommendation raised by PAC; actually, it was revealed that the district performed in, Social, health, agriculture, education, infrastructures and other entities as reported by 100% of respondent who agreed to this statement; 65.2% of respondents pointed out that Local administrative entities executed PAC recommendations. This was also supported by R square of 0.787 which implied that the predictor variables (Recommendations raised by PAC and follow up of recommendations) can explain the performance of local administrative entities at 78.7%.
VL  - 7
IS  - 5
ER  -

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