Legislative Oversight (Jamaica) ENG | Page 4

In some countries, PAC and Finance/Budget/Public Administration Committee reports are not placed before and/or discussed in the Legislature. In some, audit reports are submitted years overdue or are not submitted at all. In addition, where audit reports are produced, often the PAC ends up focusing on past transactions highlighted in out-of-date audit observations with an emphasis on trying to recover funds improperly paid, rather than focusing on more systematic assessments of compliance and impropriety, with a demand (backed by the power of the purse) that the Executive and the Auditor General improve the quality of audit reports, and thus provide a sound basis to judge the propriety and efficiency of public expenditures. Moreover, despite excessive focus on past audit observations, in many countries PACs typically have not succeeded in compelling the Executive to reduce the accumulated audit backlog, to say nothing about the more proactive measure of advocating for performance and risk-based audits rather than simple compliance audits. More broadly, committees to review the efficacy of legislation three-five years after passage are a rarity.