OVERSIGHT FUNCTIONS AND THE PERFORMANCE OF PUBLIC ACCOUNTS COMMITTEE OF THE NIGERIAN NATIONAL ASSEMBLY, 2015-2023

Abstract

This study investigates the factors undermining the effective oversight function of the Public Accounts Committee (PAC) in the Nigerian National Assembly. The PAC plays a pivotal role in scrutinizing federal government expenditures and promoting financial accountability. Despite its mandate, challenges persist that hinder its optimal performance, including political interference, resource constraints, and institutional weaknesses within Nigeria's public procurement system. These issues contribute to delays in implementing PAC recommendations, thereby compromising transparency and good governance principles. The research employs a qualitative approach, utilizing literature review and empirical analysis to explore the root causes of PAC's ineffectiveness. It draws on structural functionalist theory to analyze the PAC's role within Nigeria's governance framework, highlighting systemic dysfunctions and proposing recommendations to enhance its oversight capabilities. Findings indicate that while the PAC possesses statutory powers to oversee government expenditures, political influences and administrative bottlenecks significantly impede its operational efficiency. Moreover, inadequate resources and limited technical capacity further hamper its ability to conduct thorough audits and enforce accountability measures effectively. Based on these findings, the study recommends several measures to strengthen the PAC's oversight function. These include enhancing legislative independence, increasing budgetary allocations for oversight activities, improving technical expertise through capacity building initiatives, and fostering greater collaboration between the PAC and other oversight bodies. By addressing these challenges and implementing the proposed recommendations, the study aims to contribute to enhancing transparency, combating corruption, and ensuring sustainable economic development through effective legislative oversight in Nigeria.