The Overseers: Public Accounts Committees and Public Spending

This report - edited by the Commonwealth Parliamentary Association - assesses how parliamentary committees can enhance democratic governance. The purpose of this enquiry was to assess how Public Accounts Committees (PACs) are working in practice and whether they are fulfilling expectations as important guarantors of good governance. Issues tackled include capacity building, independence and information exchange. Problems for developing countries as well as the question of defining accountability, are also addressed in the report.