PUBLIC ACCOUNTS IMPLEMENTATION TRIBUNAL ACT
Act · Governance
An Act establishes a tribunal to enforce recommendations from the National Assembly's Public Accounts Committee on federal government agencies. It targets non-compliant ministries, departments, and agencies to improve financial discipline and accountability.
PUBLIC ACCOUNTS IMPLEMENTATION TRIBUNAL ACT
What Is This Policy?
An Act establishing a specialised tribunal to ensure that recommendations of the National Assembly Public Accounts Committee arising from the Auditor General's report are implemented by federal government MDAs.
Who Does It Target?
Federal MDAs that fail to implement PAC recommendations Accounting officers of non-compliant MDAs The Public Accounts Committee of the National Assembly The Office of the Auditor General
What Does It Aim to Achieve?
Compel implementation of public accounts audit recommendations, sanction persistent defaulters, and improve financial discipline across federal government institutions.
Key Features
Tribunal Jurisdiction: Tribunal hears cases where MDAs have failed to implement PAC recommendations. Sanctions: Tribunal may impose fines, surcharges, and recommend dismissal of accounting officers. Recovery Orders: Tribunal may order recovery of funds lost through identified mismanagement. Fast-Track Procedure: Expedited procedures to ensure timely resolution of public accounts matters.
Current Status
Rollout Stage: Active Coverage: Federal government accountability system Beneficiaries: Nigerian taxpayers; accountability system Funding: Federal Government
How to Access
Accounting officers of defaulting MDAs must appear before the Tribunal PAC refers matters after MDAs fail to implement recommendations Persons aggrieved by Tribunal decisions may appeal to the Federal High Court Application method: Proceedings initiated by the PAC — not by public application.
Important Terms
Accounting officers who persistently fail to implement PAC recommendations face removal Tribunal proceedings are quasi-judicial Surcharges ordered by the Tribunal are personally payable by the accounting officer
Official Resources
Website: https://www.nass.gov.ng Contact: National Assembly / Office of the Auditor General
Legal Framework
Enacted under Section 4 of the 1999 Constitution. Operates alongside the Auditor-General for the Federation Act, the Finance (Control and Management) Act 1958, the Fiscal Responsibility Act 2007, the Public Accounts Committee procedures under the National Assembly, and the International Organisation of Supreme Audit Institutions (INTOSAI) standards.