Auditor-General Office (AGO) acts as the “watchdog” of Parliament to enhance the Government Accountability. There is concept where the parliamentary accountability that based on parliament, as the highest representative organization of government and they also responsible to check the activities executive through a certain step and procedure. The mechanisms employed to achieve that has in modern literature been referred to as parliamentary accountability. In this situation, this is also related with the institutional accountability of members of parliament, collectively and individually. Thus, champions of accountability must first be accountable to themselves.
Based on the Auditor-General Office (AGO) Report and a few related tasks, The Standing Order of the Rules and Regulations of SLA Meeting provides for the appointment of PAC members to serve the function to being examining, first is the public funds were used accordance to the law and purpose that endorsed by the budget. Budget is a plan that are made or create by the government in order used of public resources that also meet the people needs, and it also a plan accomplishment of programs to achieve the objectives and goals within the time given including an together with an estimate of resources available, usually compared with one or more past periods and showing future requirements. Law is a set of rules of conduct, established by government, for all people to obey and follow. In order to make sure everything is under a control.
Other than that, any accounting of state administrative bodies and other associations that handle state at service-level agreement (SLA). The Auditor General’s Report at the SLA as provided by state constitution and any other matters that the PAC or the SLA think should be checked or require close scrutiny or inspection by the PAC. The Standing Orders or Rules of Parliament also react that apply to all committees also apply to the PAC unless if there is any exemptions or additions are made. These are sometimes supplemented with specific mandates, approved working practices, or terms of reference. The mechanisms employed to achieve that has in modern literature been referred to as parliamentary accountability
Generally, it is the primary duty of the PAC to examine the reports of the auditor general. But the committee difference from most other committees in the sense that it is prevented from questioning the wisdom of the underlying policy that informs public spending. Rather, it is asked to investigate whether spending did comply with the legislatures intentions and expected standards, and also whether value money was obtained.
The Committee does not seek to concern itself with Policy; its interest is in whether policy is carried out efficiently, effectively and economically and also integrity when doing their job. Its main functions are to see that public moneys are applied for the purposes by Parliament, either used for benefit people or not.
The relationship between parliament and the audit institution varies between systems. The PAC is the primary audience of the auditor general, and it is vital that a cordial relationship is maintained between the two. While the PAC depends on high quality audit reporting to be effective, the auditor general in turn requires an effective PAC to ensure that departments take audit outcomes seriously. This mutual dependency is underlined where the auditor general has been made, by statute, an officer of parliament
All reports of the auditor general are addressed to parliament, and the auditor general or a representative will attend the sittings of the PAC. In some cases, the PAC can request the auditor general to conduct a specific investigation, and the auditor general has no discretion and must do so. More recently, audit institutions have also tended to develop a more ad hoc advisory function, whereby the legislature requests advice or comments on specific issues under consideration. Especially in the absence or lack of dedicated legislature research capacity, this can broaden the access of parliament to independent expert analysis.
THE ROLE OF EACH COMMITTEE
Chairperson of the PAC has to be a member of the opposition. The chairperson has to ensure the smooth and effective running of the committee. In particular, PAC chairpersons are responsible for setting the committee’s agenda, usually in consultation with the committee and the auditor general. The chairman should be able to indicate the flow of reports to be released, which should allow the committee to plan ahead reasonably well. The chairperson is also crucial in fostering a culture of consensus in the committee, by steering it clear of party political divisions as far as possible. As a chair person that given the mandate must maintains the Public Accounting Committee’s focus on the economic and prudent expenditure of government funds. As a chairman, he or she cannot easily make a decision before get mutual agreement with another committee.
Next, Chairman have to work with the committee to set meeting objectives and long-term goals. A long-term goal is something that want to do further in the future. Long-term goals require time and planning. They are not something can do this week or even this year. Long-term goals usually take 12 months or more to achieve. He or she cannot be a selfish person without care about others, must be open minded to accept the opinion or idea that give by other committee staff.
Other than that, a chairman is responsible for running meetings, maintaining order, keeping members focused on meeting objectives, and ruling on procedural issues. The chairperson should be able to achieve goals of the meeting, maintain control, exercise impartiality and understand meeting procedures. The chairperson is either elected or appointed. Their Responsibility is twofold which is to prepare and set the scene for the meeting and to conduct the meeting according to the standing orders or rules of the organization, committee of meeting, the chairperson’s role is the most important role in the meeting. It covers the duties of a task leader and a maintenance leader. Therefore, a good chairperson needs a combination of technical skills and human relations skills.
In order avoid the conflict, chairman should not have a gap with another committee, unless when work. This will develop good working relationship with committee staff, audit office staff and government officials. The committee staff will not afraid and feel comfortable if they want to give an idea or to communicate.