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How to write a pac reportS / resolutions. Introduction When is the PAC report effective? Structure of a PAC report Checklist for drafting quality reports Drafting PAC resolutions. OUTLINE.
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Introduction When is the PAC report effective? Structure of a PAC report Checklist for drafting quality reports Drafting PAC resolutions OUTLINE
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. INTRODUCTION
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. WHEN IS THE PAC REPORT EFFECTIVE?
GROUP EXERCISE • Draft a committee report A COMMITTEE 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) THE STRUCTURE OF A PAC REPORT
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 CHECKLIST FOR DRAFTING QUALITY REPORTS
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 DRAFTING 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). IMPLEMENTATION OF PAC RESOLUTIONS