Strengthened relation between Public Accounts Committee (or equivalent parliamentary committee) and SAI is must for effectiveness of public sector auditing. SAIs reports are deliberated in parliamentary committee and consequently instructions are given to government agencies for improvement. In this regards, it is necessary for SAIs to maintain close relation with such committee and keep them informed about issues relating to Public Financial Management and public service delivery.
SAIs may implement following imperatives for effective professional relation with parliamentary committees:
(1) Establish a system for regular interactions with PAC members, and briefing of PAC prior to PAC hearing in coordination with PAC
(2) Hold regular interactions about value and benefits of SAI and its Reports
(3) Prepare audited entity-wise briefs to PAC in approved Template and provide PAC members with suggested questions for use by PAC during deliberation on SAI reports.
(4) Implement mechanism for follow-up of PAC decisions and report PAC the implementation status of their decisions.
