ABSTRACT
This study assessed Public Accounts Committee and
Accountability of Funds in South East States of Nigeria. Specifically, the
study was set in order to meet five objectives, namely; to understand how
Public account committee promotes accountability in public sector
organizations, to examine the relationship between public account committee and
auditor-general in promoting accountability in public funds, to ascertain
public account committee, civil society.organizations (CSOs) appeal, and directives
of public account committee Tribunal in South-East States ofNigeria and the
influence of accountability of public funds in ministries, departments and
agencies (MDAs) and other public institutions, and to identify challenges that
Public Accounts Committee faces in promoting accountability of funds in the
public sectors. The study made used of both descriptive and survey research
design and data analyzed using ordinary least square technique. The study
revealed that quality of public account committee has a significant effect on
accountability ofpublic funds. The study also revealed that timeliness ofpublic
account committee has a significant effect on accountability of public funds.
The study further revealed that political influence of public account committee
has no significant effect on accountability ofpublic funds. Finally, the study
revealed thatrecommendations and appeals of public account committee have a
significant effect on accountability of public funds. Conclusively, the study
has shown that public account committee have influenced on accountability of
public fund and in-fact, apart from all the benefits that public account
committee have achieved in extending the level ofaccountability in public fund
management, there is moderate follow-up of audit report, timely discussion of
audit report and response' of clients through audit recommendations. The study
recommended that public account committee which is an arm ofthe legislature
should train its members on all aspects of information technology for
effectiveness and efficiency. Finally, there should be a full effectiveness
ofpublic account committee in enhancing accountability on public fund
management in South-East States ofNigeria public sector by ensuring that there
is a full coverage of audit mandate on expenditure and revenue auditing
CHARLES, E (2025). Public Accounts Committee And Accountability Of Funds In South East States Of Nigeria :- Onuoha, Charles E. Mouau.afribary.org: Retrieved Oct 15, 2025, from https://repository.mouau.edu.ng/work/view/public-accounts-committee-and-accountability-of-funds-in-south-east-states-of-nigeria-onuoha-charles-e-7-2
EMELIKE, CHARLES. "Public Accounts Committee And Accountability Of Funds In South East States Of Nigeria :- Onuoha, Charles E" Mouau.afribary.org. Mouau.afribary.org, 15 Oct. 2025, https://repository.mouau.edu.ng/work/view/public-accounts-committee-and-accountability-of-funds-in-south-east-states-of-nigeria-onuoha-charles-e-7-2. Accessed 15 Oct. 2025.
EMELIKE, CHARLES. "Public Accounts Committee And Accountability Of Funds In South East States Of Nigeria :- Onuoha, Charles E". Mouau.afribary.org, Mouau.afribary.org, 15 Oct. 2025. Web. 15 Oct. 2025. < https://repository.mouau.edu.ng/work/view/public-accounts-committee-and-accountability-of-funds-in-south-east-states-of-nigeria-onuoha-charles-e-7-2 >.
EMELIKE, CHARLES. "Public Accounts Committee And Accountability Of Funds In South East States Of Nigeria :- Onuoha, Charles E" Mouau.afribary.org (2025). Accessed 15 Oct. 2025. https://repository.mouau.edu.ng/work/view/public-accounts-committee-and-accountability-of-funds-in-south-east-states-of-nigeria-onuoha-charles-e-7-2