Ashishie Peter Uklala, Peter Kekung Bessong, Peter A. Oti, Arzizeh Tiesieh Tapang, Egu Usang Inah
This study examined the empirical analysis of public accounts committee and accountability of funds in Nigeria. Specifically, the study was set in order to meet five objectives, namely; to understand how Public account committee promotes accountability in public sector organizations, to examine the relationship between public account committee and auditor-general in promoting accountability in public funds, to ascertain public account committee, civil society organizations (CSOs) appeal, and directives of public account committee Tribunal in south-south states of Nigeria and the influence of accountability of public funds in ministries, departments and agencies (MDAs) and other public institutions, and to identify challenges that Public Accounts Committee faces in promoting accountability of funds in the public sectors. The study was conducted in the south-south states of Nigeria. The study made use of both descriptive and survey research design and data analyzed using multiple regression. The study revealed that the quality of the public account committee has a significant effect on the accountability of public funds in the south-south states of Nigeria. The study also revealed that the timeliness of the public account committee has a significant effect on the accountability of public funds in the south-south states of Nigeria. The study further revealed that the political influence of the public account committee has no significant effect on the accountability of public funds in the south-south states of Nigeria. Finally, the study revealed that recommendations and appeals of public account committee have a significant effect on the accountability of public funds in south-south states of Nigeria. Conclusively, the study has shown that the public account committee has influenced on accountability of public fund and in fact, apart from all the benefits that public account committee have achieved in extending the level of accountability in public fund management, there is a moderate follow-up of audit report, timely discussion of audit report and response of clients through audit recommendations. The study recommended that the public account committee which is an arm of the legislature should train its members on all aspects of information technology for effectiveness and efficiency. Finally, there should be full effectiveness of public account committee in enhancing accountability on public fund management in south-south states of Nigeria public sector by ensuring that there is full coverage of audit mandate on expenditure and revenue auditing.