The Public Accounts Committee (PAC) plays a pivotal role in analyzing audited financial statements of government departments (Ministries), State Enterprises and Parastatals, and Local Authorities. The PAC, with the assistance of Clive and Associates, a registered accounting firm, analyzed the Auditor General's (AG) reports for the year ended 31 December 2013 covering government departments that is, 33 Appropriation Accounts, 89 State Enterprises and Parastatals Accounts and 40 Fund Accounts. The Committee noted with concern that there is recurring of issues observed by the Auditor General (AG) since 2009 which could be an indication that government is not taking the Audit reports seriously.

This report is therefore, a summary of the Auditor General's findings, and the Committee's observations and recommendations on the findings of the 2013 Auditor General's (AG) reports. Annexed to this Report is also appendix A and B which list entities whose accounts were being audited at the time the 2013 Report was tabled and those that had not submitted accounts for audit respectively in clear violation of section 35(6)(b) of the Public Finance Management Act. The Committee expects Treasury to put in place measures to improve the audit environment by the June, 2016. This is critical in view of the current constrained fiscal space as public funds are being lost through poor management of public resources.