HOW TO WRITE A PAC REPORTS / RESOLUTIONS

OUTLINE

Introduction When is the PAC report effective? Structure of a PAC report Checklist for drafting quality reports Drafting PAC resolutions

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INTRODUCTION A committee report is the view of the PAC on matters

raised by the Auditor-General as well as other matters identified in the annual report, and normally contains recommendations to the department or entity on areas of concern identified.

The department or entity is obliged to reply to each of the recommendations by providing a considered response, normally within a prescribed period.

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WHEN IS THE PAC REPORT EFFECTIVE?

The Public Accounts Committee report will be effective when it:- Reflects the tone of the hearing and the weight of its

concerns.- Spells out the committee’s reasoning in a brief

summary based on relevant facts, figures & examples

- Contains conclusions that are tightly argued and which support specific, realistic recommendations.

- Is accurate and substantially based on the evidence gathered.

- Is direct and easy to read.4

A COMMITTEE REPORT

GROUP EXERCISE

Draft a committee report

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THE STRUCTURE OF A PAC REPORT

The structure of a PAC report should consist of the following: Introduction and summary

- First few paragraphs give essential background- Three or four key messages. - All conclusions and recommendations should be written in full under

same headings as in the body of the report Main body

- Under each subheading, provide brief background - Provide evidence for the PAC meeting – meeting transcripts

Conclusions and Recommendations- Must be reasoned - Must be reasonable - Specific (can be followed up by the AG and proof provided of whether they

have been implemented or not)

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CHECKLIST FOR DRAFTING QUALITY REPORTS

Use words and phrases to have the impact you want Use language that is direct and easy to read? Use graphics in your PAC report:

- To communicate complex information succinctly - To make the report look more interesting

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DRAFTING PAC RESOLUTIONs The following is a process that should be followed in

issuing recommendations by the PAC:- The Legislature adopts the annual report and forwards it to the

PAC- The AG briefs the PAC on its audit report on the department

and/or entity- The PAC conducts a hearing on the basis of the annual report- The PAC prepares a report and make recommendations to the

House (SMART Principle)- The House adopts the PAC recommendations as House

resolutions- The Office of the Speaker communicates the resolution to the

department or entity management

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IMPLEMENTATION OF PAC RESOLUTIONS

Once the PAC has reviewed the response to its recommendations it has to decide on appropriate action, which may include:- A further hearing in the case of a very unsatisfactory reply. Pursuing matter through correspondence in the case of

not too serious unsatisfactory responses. Taking no further action in case of satisfactory responses

and recording the matter as “resolved” (This should be communicated to the Executive Authority and Accounting Officer).

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THANK YOU

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