Article 164 (Clause 3) of the Constitution of the Republic of Uganda articulates that Parliament shall monitor all expenditure of public funds. Article 90 lays the foundation for the appointment of committees deemed necessary by Parliament for the efficient discharge of such functions. Pursuant to this, therefore, Parliament of Uganda by its Rules of Procedure established the Accountability Committees – Public Accounts Committee, Local Government Accounts Committee and Committee on Commissions, Statutory Authorities and State Enterprises, which scrutinize reports of the Auditor General on an annual basis.

The Handbook for Accountability Committees will, therefore, strengthen Parliament’s practices and procedures in exercising its oversight mandate stipulated above. This Hand book has been informed by Parliament’s Rules of Procedure as well as best practices from other Parliaments and as such, provides guidelines related to the tenure, leadership, membership, powers, quorum and rules for Accountability Committees.

The application of these guidelines will further provide a strong foundation for developing other handbooks to guide other Committees of Parliament of Uganda. In implementing this Handbook, the Department of Corporate Planning and Strategy, as well as the Institute of Parliamentary Studies, will closely work with the Financial Accountability Committees to ensure that this Handbook is put to use and indeed aids the procedures and practices of Committees.