An Assessment of Accountability Committees of Parliament of Uganda in Conducting Financial Scrutiny

Abstract XI The purpose of the study was to find out whether accountability committees in the Parliament of Uganda have been effective in enforcing financial management discipline. The study was guided by the mandate given to Parliament of Uganda by the Constitution of Uganda, 2006 and the Auditor General's reports to Parliament. The study adopted a descriptive survey design because of the qualitative and quantitative nature of data that were collected. The study was conducted in a sample of 42 Members of Parliament who sit on accountability committees. The study among other things established that recommendations made by the committees are rarely accepted and implemented by the Executive and committees rarely take disciplinary action on those who fail to account. This leads to the conclusion that the work of accountability committees has no practical value because government neither addresses the issues in the reports nor implements committee recommendations. It is recommended that Parlian1ent should develop procedures to implement recommendations and committees should be availed enough resources for oversight and skilled support staff to conduct financial scrntiny.

Declaration ............................................................................................................................................. ii

Approval By Supervisors ...................................................................................................................... iii

Dedication .................•......•.............................•........................•.............................••............. iii

Acknowledgements ......................•................................................................•....................... iv

Table of Contents .................................................................................................................. vi

List of Tables ....................................................................................................................... viii

Table of Graphs ...................................................................................................................... x

List of Abbreviations/ Acronyms .............................................................................................. x

Abstract ................................................................................................................................ xi

CHAPTER ONE:

INTRODUCTION

1.0 Background to the study •.••••.••.••.•••..••.•.•••.••..••.••.••.•.•••••.••.•..•.••..•.•••.••.••••..•••.••.••..•••..••.•••.••••.•.. 1

1.1 Statement of the Problem ••••.••.••..•••..•••...••.•..••.••.•..••.••.•.••.•..•..••..•.•••...••••••.••....•...•••.•••..•...••..•• 5

1.2 Purpose of the study •.•.•..•.••.•.••.•••...••..•••..•.•••.•..••.••.••.•.••.••••.••..••.••.•..••••.••••••.••.••..•.••..•••.••..••.•• 6

1.2.1 General Objective ....................................................................................................................................... 6

1.2.2 Specific Objective .................................................................................................................................. 6

1.3 Research Questions •.•.•.••.••.•.••••••..•••••••..••..•..••.••..••••.•.••.••••.••.••.••..•.••.•••••••••.•.••..•.••.•••.•••.••..••..• 6

1.4 Scope of the study ......................................................................................................................................... 7

1.5 Conceptual Framework ................................................................................................................................. 8

CHAPTER TWO:

LITERATURE REVIEW

2.0 Introduction .....••.•••...•.••.•..•.••..•.••...•••.••..••....••.•..••••....•..•.•••..•..••.••.•.••.•.••••.•.••••.••.•..•••.••••.••.•••. 10

2.1 Parliament .•.•..•••.•••.•..•.•.•..•..•.••..••.•.••..••..•..•.••.••.••••.••.••.•.•.•....••..••••.••.•••••••..•.•••••...••••.••..••..•.•• 10

2.2 Financial Scrutiny ••.•.•.•.••.••.•.•..••..•••.•••..••.•••.•.•••••••.••.•..•.••••••.•.••...•••...•••••••••••.•..••...•••..••..••..•••. 14

2.3 Accountability Committees •••..••.••.••••.••..•••.•.••.••.•.••.••.•.••.•.•.••.••.•..••.•.•.••.•.•.•.•.....••.•.•••.•••.•••..•.• 15

2.4 Procedural Features ..•.•...•.•.••.••.•....••..••..••.••••.....•.•..•.••.•.••••....•.••..•.•.•..•.•••.•.••••..••••.•••..•••.•...•.. 18

2.5 Challenges encountered by Accountability Committees ..•.•.•..•.••..•.••.•.•.••.•.•••.•.••..••••..•....•..••.••. 21

2.6 Conclusion .••.•...•..•.•.•..•.••.••.•.••..•...•••.••.••..••••..•.••.•.••..•.•.••...•.•..••..•...••.•••••.•....•.•••.•.••.•••...•..••••• 25

CHAPTER THREE:

METHODOLOGY

VI

Table 1: Committee membership of respondents ................................................... 28

Table 2: Sex ofrespondents ....................................................................................... 29

Table 3: Exclusion of cabinet members of parliament ................................................. 30

Table 4: Hold government to account for the Budget. ...................................................... .31

Table 5: Fo1mulate recommendations and publish conclusions ...................................... 32

Table 6: Choose topics for investigations without government interference .......................... 33

Table 7: Focus on financial accountability rather than on policy ................................. 34

Table 8: Require witness to answer questions .................................................. 34

Table 9: Examine the budget of the Auditor General ......................................... 35

Table 10: Require Cabinet Ministers to appear before committees ................................. 36

Table 11: Keeping the transcripts of the meetings .......................................... 36

Table 12: Preparation before committee meetings .................................................. 37

Table 13: Close working relationships between the members of the various political parties

··········································································································3Table 14: Accountability committee meetings are open to the public and the media ...... 39

Table 15: Committees carry out serious and substantive review of the Auditor General's reports

················································································································· 40

Table 16: Auditor General' reports to parliament are timely, informative and independent

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Table 17: The media provides full and informative coverage of committees' debates ...... 42

Table 18: Adequate time to effectively conduct financial scrutiny ................................. 42

Table 19: Adequate financial resources for accountability committees ............................. 43

Table 20: Frequency accountability committees recommendations are accepted ................... 45

Table 21: Frequency accountability committees recommendations are implemented ...... 45

Table 22: Frequency accountability committees receive better information ........................ 46

Table 23: Frequency accountability committees take disciplinary action ........................ 47

Table 24: Frequency legislation is modified on recommendations of accountability committees

........................................................................................................... 48

Table 25: Cross tabulations on the frequency accountability committees reconm1endations are

accepted ....................................................................................................... 49