ABSTRACT
The public accounts committee (PAC) is the oldest and perhaps most influential committee in many of the world’s parliaments. In Nigeria, the PAC is sometimes referred to as the ‘mother of all committees’. The first Nigerian PAC was established in 1987 under the military regime of General Ibrahim Badamosi Babangida. The military leader appointed members of the Committee to work towards holding government accountable for the use of taxpayers’ money. However, as there was no strong and direct accountability link (regular and free elections) between voters and military-appointed PAC members, the efficacy of the first PAC cannot, in any way, be compared to PACs operating in a democratic context. Furthermore, the military PAC’s jurisdiction was limited only to the federal government and did not extend to the states. Despite this fact the existence of such a committee alludes to the importance of the PAC as an indispensible mechanism for instilling transparency and accountability in public finances.
