The Public Accounts Committee (PAC) hearings, characterized by their intense questioning style, have often left accounting officers feeling disconcerted. However, Judiciary Permanent Secretary (PS) Pius Bigirimana believes it’s time for a shift in approach.
Speaking during a preparatory meeting convened by the incoming PAC chairperson, Muhammad Muwanga Kivumbi, on February 19, 2024, Bigirimana emphasized the need for a more respectful and fair treatment of accounting officers during these proceedings. He expressed concern that past interactions sometimes bordered on persecution rather than constructive dialogue.
Bigirimana stressed that audit queries should not be equated with criminal charges. Instead, they represent issues that demand clarification, to which accounting officers are obligated to respond. He underscored the importance of fairness, respect, and an acknowledgment of their responsibilities in addressing these queries.
According to Article 79 of the Constitution, Parliament holds the authority to enact laws for the good governance of Uganda, including oversight of public expenditure. The Public Finance Management Act (2015) further outlines the duties of accounting officers, making them personally accountable to Parliament for vote-related activities.
However, Bigirimana urged lawmakers to exercise restraint, particularly concerning queries such as domestic arrears, which may arise due to factors beyond their control. He cited instances where budget allocations were not released by the finance ministry, leading to difficulties in meeting contractual obligations such as rent payments for court facilities.
In response to Bigirimana’s concerns, Muwanga Kivumbi reassured accounting officers of a fairer and more considerate approach from the committee. While emphasizing the need for thorough responses, Kivumbi pledged to address past shortcomings in the committee’s interactions with accounting officers.
Additionally, Sarah Opendi, a Member of Parliament, emphasized the importance of accountability and proper representation during PAC hearings. She urged accounting officers to ensure their presence or delegate authority appropriately to avoid delays and inefficiencies in the audit process.
Opendi further advocated for transparency in communication, suggesting that in cases where an accounting officer is unable to attend, the committee should be notified in advance to facilitate the smooth functioning of proceedings.
