M.Phil thesis presenting a comparative study of the functioning of the Public Accounts Committee of Pakistan during 2002-2006 (when a Government member was Chair) and 2008-2011 (when the Opposition Leader was PAC Chair). Contains a good literature review including Pakistani academics, extensive questionnaires and interviews with "inside" stakeholders, and compares to frameworks previously presented by McGee and Stapenhurst on effective or ideal PACs. The Study contains some surprising information. eg:
. the financial statements of the government of Federal Government of Pakistan have been prepared by the Controller General of Accounts and audited by the Auditor General of Pakistan each year, but never scrutinized by a PAC "except perhaps once."
. Pakistan has had a number of periods of military rule during which there was no Parliament. At least 6 adhoc PACs were appointed to carry out the PAC function during such periods, and they were functional for just over 16 years (vs 22.5 years for elected PACs)
. It took over 500 days to form the 12th (government led) PAC, but only 150 to form the 13th
. Even when the PAC was led by a government member, 80% of respondents felt the PAC should be chaired by an opposition member.
. When the PAC was chaired by a government member, PAC recommendations were "seldom" or "never" implemented in 80% of cases, whereas when the opposition leader chaired the PAC, recommendations were "frequently" implemented. This is contrary to the argument generally advanced for having a government Chair.
. Many other interesting findings, some controversial observations about the Auditor General of Pakistan, and a Conclusions chapter with 40 recommendations for making the PAC in Pakistan more effective