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.