ABSTRACT
In 2001, the Public Expenditure and Financial Accountability (PEFA) Framework was established to develop a commonly accepted and internationally consistent method of assessing the maturity of a country’s public financial management systems and processes. This chapter examines key performance indicators contained in the PEFA assessment reports relating to external scrutiny and audit, in order to identify those factors that make Public Accounts Committees effective and, thereby, to use the PEFA to assess their likely effectiveness. The jurisdictions to be examined are Cook Islands, Samoa, Solomon Islands, Tonga and Vanuatu. This sample of countries includes different cultures (Melanesian and Polynesian), different political and constitutional structures (a kingdom, constitutional monarchies and a self-governing state) and different relationships with multinational and bilateral donors. It is concluded that although the PEFA reports examined do not contain sufficient information to assess all of the commonly identified success factors for Public Accounts Committees, the reports do provide a useful overview of the nature, role and activity of Public Accounts Committees in the Pacific, and contextual information about each country and its political and legal framework.
