Assessing the Impact of Public Accounts Committee (PAC) Reports on Government Accountability

Abstract

This study examines the effectiveness of the Public Accounts Committee (PAC) in Malaysia to enrich the understanding of its role in promoting governmental accountability. Through an extensive content analysis of the PAC reports spanning from 2019 to 2022 sourced from the Official Web of Parliament PAC, issues raised by the PAC were categorized into key improvement areas. Findings unveiled 104 flagged issues, with 68 addressed effectively, while 29 remained unresolved despite agreements for action and 7 lacking government response. The government's consideration of 97 out of 104 issues, reflecting a response rate exceeding 90%, underscored the PAC's pivotal role in fostering accountability. This study presents a comprehensive analysis of the prevailing issues identified in PAC reports and their current resolution status. It offers crucial insights for legislators to enhance the efficacy of their oversight procedures. Additionally, it provides empirical data on the impact of legislative oversight on governmental operations. The findings highlight the PAC's capacity to instigate positive reforms within government agencies, thereby enhancing transparency and promoting accountable governance. Future research should explore how the composition of the PAC committees influences issue resolution and government responses, while further investigations are recommended to evaluate the effects of the PAC recommendations on governmental practices.