NAPAC Report Writing Handbook

NIGERIAN ASSOCIATION OF PUBLIC
ACCOUNTS COMMITTEES (NAPAC)
GUIDELINES FOR EFFECTIVE PUBLIC
ACCOUNTS COMMITTEE
REPORT WRITING
COMMUNITY OF CLERKS

i
Foreword
Public Accounts Committees (PACs) are viewed as the apex for
financial scrutiny and accountability in any democratic
government. PACs are important legislative oversight tool
through which the legislature oversees the government's
accounts and expenditure to ensure transparency, accountability
and proper utilization of public funds. In Nigeria, Public
Accounts Committees are established by the provisions of
sections 85(5) and 125(5) of the 1999 constitution (as amended).
The report of PACs is therefore the primary accountability
productoftheCommittee.
To support the work of PACs in their efforts to ensure good
governance and accountability in the management of public
finance, the Senate and House of Representatives Public
Accounts Committees facilitated the establishment of Nigerian
Association of PublicAccounts Committees (NAPAC). NAPAC
is an umbrella organization of all the Public Accounts
Committees of the two chambers of the National Assembly as
well as the 36 State Assemblies of the Federal Republic of
Nigeria. As part of its mandate to develop standard procedures
and processes to help PACs in Nigeria achieve their
Constitutional mandate, NAPAC through its Community of
Clerks (CoC) developed this very useful document - Guidelines
for EffectivePublicAccountsCommitteeReportWriting.
The document is a product of several brainstorming sessions of
the Working Group of the NAPAC CoC that was put together not
only to distill prevailing practice but most importantly, identify
good practices within the Community.The goal of the Guidelines
therefore, is to ensure better and standardized report writing
practiceamongtheNAPAC members.

It is my pleasure to recommend these Guidelines to all Members
of NAPAC and other Committees that are interested in writing
clear, concise and goal-oriented Reports in the course of
dischargingtheirlegislativeandConstitutionalduties.
Senator Ahmad Ibrahim Lawan, Ph.D, CON
National Chairman, NAPAC & Chairman, Senate Public
Accounts Committee
January, 2015
ii

iii
Preface
In every functional democracy, doctrine of separation of power
between the threeArms of government is paramount to achieving
transparency. Since the emergence of democracy in 1999,
conscientious efforts have been made to invigorate the mandate
of the Legislature in accordance with Sections 88, 89 and
especially Section 85 of the Nigerian Constitution as amended.
Parliament remains the hub of democracy as it is through it that
you have representation of people and accountability by
government to the people. The means of determining the level of
accountability is the Public Accounts Committee (PAC) Report
produced by the PACs of the National Assembly and the various
Houses ofAssembly.
Proper analyses and critical examination of MDAs submissions
on queries raised against financial activities in the Auditor-
General Report as presented to the Public Accounts Committee
of both Chambers and those of the 36 State Houses of Assembly
remains a critical evaluation of accountability and transparency
of the government. The work of the Public Accounts Committee
(PAC) without a proper report would only amount to a wink in the
dark, unnoticed, and inconsequential. It is for this purpose that I
whole-heartedly welcome the effort to produce a well-structured
PublicAccounts Committee report format that will not only meet
best international practice but also take cognizance of our local
challenges.
This Handbook is divided into four Chapters. Chapter One
focuses on the purpose of the Guidelines, while Chapter Two
deals with the characteristics of a good report including report
content, structure and style of the report, stakeholders
relationship and quality control process. Chapter Three outlines
various types of PACs reports and finally, Chapter Four provides
apracticalguideoneffectiveways of writingagood PAC report.
With the framework in the “Guidelines for Effective Public

Accounts Committee Report Writing” as produced by Nigerian
Association of Public Accounts Committees (NAPAC), one can
conclude safely that the challenges of Public Accounts
Committee (PAC) notwithstanding, there can be no impeding our
intentions and disposition to moving PAC ahead in reaching the
goalofgood governance.
Hon. Adeola Solomon Olamilekan
NationalVice-ChairmanNAPAC &
Chairman, House of Representatives
PublicAccountsCommittee
iv

v
Goodwill Message
The idea behind the publication of the handbook, Guidelines for
Effective Public Accounts Committee Report Writing is a
welcomedevelopment.
The Public Accounts Committee is a Committee of the
Legislature established by Sections 85(5) and 125(5) of the
Constitution of the Federal Republic of Nigeria, 1999 (as
amended) to help the Legislature achieve its mandate of ensuring
transparency, accountability and good governance. Any effort
designedtoachievethisobjectiveshould bewelcomed.
This handbook will help in bringing the importance of the duties
of Public Accounts Committees to public life and provide a
concisemodelfor PublicAccountsreportinginNigeria.
It is in the light of the above that I commend the PAC Community
ofClerksinNigeriafor thisnobleeffort.
I therefore wish to recommend this handbook to Legislators,
Staff,Researchersandthegeneralpublic.
Alh. SalisuAbubakarMaikasuwa OON,mni, fnim
ClerktotheNationalAssembly

vi
Acknowledgement
The publication of this Handbook received the support of the
leadership of the Nigerian Association of Public Accounts
Committee (NAPAC). We are grateful to Senator Ahmad I.
Lawan, Ph.D, CON, the National Chairman of NAPAC and
Chairman, Senate Committee on Public Accounts for his
encouragement, and for allowing us the services of the Senate
Committee on Public Accounts' secretariat as well as writing the
Forward fortheHandbook.
We thank Hon. Adeola Solomon Olalekan, NAPAC Vice
Chairman and Chairman, House of Representatives Committee
on Public Accounts for his advice and prefacing the Handbook.
The pillar behind the production of this handbook is the World
Bank Group. The Bank hosted several meetings of the Zonal
Coordinators of the Community of Clerks (CoC) leading to the
development and production of the Handbook. We salute the
guidance and the technical support of the World Bank team
comprising of Mitchell O'Brien, Deji Olaore, Jens k. Kristensen,
Roland Lomme and Chukwuemeka Ugochukwu. Thank you for
your unflinching support and dedication to the works of Public
AccountsCommitteesinNigeria.
To our bosses, the Clerk to the National Assembly, Alhaji Salisu
Abubakar Maikasuwa OON, mni, fnim, Ciroman Keffi, the
Deputy Clerk to the NationalAssembly, Mr. Benedict Efeturi and
the Clerks of the two Chambers of the NationalAssembly as well
as the 36 State Houses ofAssembly, we thank you for granting us
the permissions to attend the various sessions that culminated
intotheproductionof thishandbook.
To our colleagues, Clerks of all PACs in Nigeria, we thank you
for your comments and suggestions. While thanking everybody

who contributed to the success of this handbook, we accept
responsibilityforanyerrororomissioninthetext.
Ahmadu E. Abdullahi
National Coordinator,
NAPAC CoC & Clerk, Senate PAC
vii

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TABLE OF CONTENTS
Foreword..............................................................................i
Preface.................................................................................iii
Goodwill Message......................................................................v
Acknowledgment...........................................................vi
Chapter One..............................................................................2
1.0 Introduction................................................................................2
1.1 Purpose of the Guidelines...........................................................4
Chapter Two…...…………………....……………............…..6
2.0 Characteristics of a Good Report...............................................6
2.1 Report Content...........................................................................8.
2.2 Report Structure and Style........................................................10
2.3 Managing Stakeholder Relationships During
Report Development................................................................11..
2.4 Quality Control and the Review Processes.............................12
Chapter Three……....…………………................................14
3.0 Types of PublicAccounts Committees Reports........................14
Chapter Four……………......................................................17
4.0 Public Accounts Report Structure…........................................17
4.1 Cover Page..............................................................................17
4.2 Table of Contents.....................................................................18
4.3 Committee Establishment/membership...................................19
4.4 Committee Jurisdiction, Powers, Functions and Scope..........20
4.5 Preface Page.............................................................................21
4.6 Introduction..............................................................................30
4.7 Work Methodologies................................................................32
4.8 Main Report.............................................................................32
4.9 Findings/observations..............................................................33
4.10 Recommendations....................................................................35
4.11 Annexes....................................................................................45
4.12 Report Style..............................................................................45
5.0 Who Signs The Report?............................................................44
6.0 How toApproach Dissenting /Minority Reports.......................48
7.0 Conclusion...............................................................................48
AnnexA...................................................................................49
Annex B...................................................................................52
Annex C...................................................................................54

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CHAPTER ONE
1.0 INTRODUCTION
The Senate and House of Representative Public Accounts
Committees facilitated the establishment of the Nigerian
Association of PublicAccounts Committees (NAPAC) as part of
its determination to ensure good governance in public finance
management. NAPAC is an umbrella organisation of all the
PublicAccounts Committees of the two chambers of the National
Assembly and the 36 State Houses of Assembly of the Federal
Republicof Nigeria.
NAPAC aimsto:
·develop standard procedures and processes to achieve the
constitutional mandate of Public Accounts Committees
(PACs) as enshrined in Sections 85 and 125 of the 1999
Constitution of the Federal Republic of Nigeria (as
amended)(See Annex A for the full text of these Sections
oftheAct);
·provide an avenue for interaction, sharing experiences,
ideas and information among members on issues relating
tothefunctionsof PACs;
·developtheindividualcapacityof members;
·promote good governance in Nigeria and liaise with the
Offices of theAuditor-General for the Federation and the
States to adopt international good practices in auditing
andproductionofAuditReports;
·collaborate with bodies such as anti-corruption agencies
and civil society organisations in ensuring transparency,
probity and accountability in the management of public
funds of thenation;
·liaise with national, regional and international
associationsofPACs; and
·developthecapacityofPACs' staffandSecretariats.

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As part of its mandate to develop standard procedures and
processes, NAPAC has an interest in the way PACs reports are
drafted. After all, in order to carry out their roles effectively,
PACs must be able to convey their findings to the House in an
organised and clear manner. Since the vehicle used to do this is
the report, it is crucial that it prove to be consistently crafted in
such a way that it provides maximum impact. In order to help
NAPAC achieve these objectives, the Association established
NAPAC Community of Clerks (NAPAC CoC), consisting of
Clerks of PublicAccount Committees of the two Chambers of the
National Assembly and Public Accounts Committees of the 36
State Houses ofAssembly in Nigeria. The NAPAC CoC seeks to
identify good practice and strengthen the capacity of PAC Clerks
to support the functions of the Committee. The NAPAC CoC
created a Working Group and invited its members to a
brainstorming session to distill prevailing practice and identify
good practicewithintheNAPAC reportwriting.
The PAC report is an important document because it will be
carefully scrutinized by departmental officials, policy
communities, academics, and other interested parties. It is
important that the report be written in such a way that technical
criticisms do not detract from the Committee's substantive
observationsandrecommendations.
PACs produce a range of different reporting products, from
opinions on financial statements to complex performance audit
reports and associated discussion papers, brochures, and media
releases. Each of these products may vary in their structure,
content, and writing process. Therefore, the suggestions for
effective report writing will not necessarily be applicable to all
reporting products. These guidelines will instead focus more on
general report writing techniques and may not fully delve into

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aspects of specific reporting products or topics within PACs.
They are only intended as a guide, to foster better report writing
practice within PACs, and should be interpreted as such within
the particular mandate and operational framework of each PAC.
Furthermore, this Guideline is intended as a living document that
issubjecttochangeas practiceevolves.
1.1 PURPOSEOFTHEGUIDELINES
If the PAC starting point is the reports of the Auditor-General,
then the end is drafting the inquiry report.This inquiry report will
be the primary accountability product of the inquiry process as it
provides a summary of the inquiry activity, including the inquiry
conclusions, supporting evidence, accountability requirements,
and recommendations for improvement. These matters need to
be brought to the attention of stakeholders in a clear and
persuasive way. After all, the persuasiveness of a report for
initiating change or simply in conveying information to the
reader often comes down to a well written and understandable
report.
There are many stakeholders involved in the development of the
report: the users of the report, such as members of the legislature;
auditee representatives which can include the head of the agency
being audited as well as managers and specialists responsible for
functions within the organisation; other government institutions;
the media and the public; and PAC itself.An effective PAC report
will not only meet the different information requirements of all
these stakeholders, but will ensure that government departments
takeinquiryoutcomesseriously.
Although the presentation and contents of audit opinions on
financial statements are largely established by auditing
standards, the management letter on a financial audit and the
report on a performance audit are much more varied in structure,

5
content, and potential impact and can benefit from the utilisation
of the guidelines. Performance audit reports in particular, require
significantcriticalthinkingon thepartof theauditteam.
PAC will have specific communication requirements for its
products. An example of this is PAC's own annual report, where
the PAC will want to fulfil accountability requirements. There
will be press releases, where the Committee provides a brief
summaryof significantinquiryfindingstothemedia.
Irrespective of the type of report that is being produced, the
ultimate aim of this guideline is to produce an effective report:
one that is read and that stimulates some sort of anACTION as a
resultofbeingread.
During the drafting process many instruments may be used by
PAC suchas:
· Constitution;
· StandingOrders;
· House Rules;
· FinancialRegulations(Federal);
· FinancialInstruction(States);
· FinancialMemorandum(LocalGovernment);
· FiscalResponsibilityAct(Federal);
· Fiscal Responsibility Law (States & Local
Government);
· PublicProcurementAct(Federal);and
· Public Procurement Law (States & Local
Government).
· Enabling Act of the MDAs and other existing
ExtantActs/regulations
This guideline is simply an additional tool to add to the vast body
ofworks thatwillaidPAC inthedraftingof areport.

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CHAPTER TWO
2.0 CHARACTERISTICS OFAGOODREPORT
Given the fundamental requirement for PACs to be independent
of external influence, inquiry work should be carried out in a
professional and unbiased manner, and this should be reflected in
the report. The Clerks must have no interest in the outcome of the
inquiry. They are professionals upon whom Members rely on for
substantive and objective information.Therefore, inquiry reports
should be balanced and constructive, conveying all the findings
oftheinquiry,bothpositiveandnegative.
The reputation of PACs rests to a large extent on the reliability of
information and significance of matters covered in its reports.
Therefore, report contents must be complete (covering all
relevant matters and containing enough information to support
conclusions), factual, arithmetically accurate, and objectively
determined. The findings should be supported by logical and
verifiable analysis. It is also important to identify in the report
any limitations that have restricted the inquiry team in obtaining
any necessary information. The findings and conclusions must
befullydefensiblewhenexposedtoexternalscrutiny.
The inquiry fieldwork and the contents of the report should be
strictly focused on the subject matter that is relevant to the
inquiry. An inquiry should foster rational debate on contentious
issues.Therefore,thereport:
a) must comprise well developed inquiry conclusions that
are presented in a sound and well-argued manner, in a
neutraltoneandavoidingemotivelanguage;

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b) should be concise since short reports are easier to read
than long reports. However, reports that do not include
important information are open to being discredited for
failing to draw on all the information when formulating
recommendations. The report should be brief and
complete. One way to shorten your reports is to omit
unnecessary phrases such as “during the reporting
period…” and repetitions of things included elsewhere
inthereport;
c) should be written in clear and concise language easily
comprehended by a non-specialist.To readily convey its
message, a report should be easy to read. Therefore, it
should be written using clear language to avoid any
ambiguity in interpretation or misrepresentation of the
facts;
d) should avoid the passive voice. Positive language will
help with clarity, while negative language may lead to
confusion. For example, be careful not to use two or
more negatives in one sentence, and express positive
ideasinpositiveterms;
e) should have headings that are meaningful, a font that is
easy to read, and have reasonable spacing between the
sections of the report – this is sometimes referred to as
theuseofsufficient"whitespace";and
f) should be structured to best meet the needs of the
potential readership. Therefore, as part of the report
writing process, the writer must constantly consider the
users of the report when deciding on issues such as the
report structure, whether or not to include material, and
the emphasis to be placed on specific points being made.

8
This is a primary consideration for report writing, no
matterwhattypeofreportisbeingproduced.
A report has a well-defined structure. It should begin with a
specific title. The title should convey useful information about
the content of the report. This is followed by the name of the
Committee, along with the date when the report was finished.
Each section should be numbered accordingly. A summary
should be included, which briefly states the aim of the report,
describes the methodology followed and groups the conclusions
and recommendations of the investigation into categories. The
summary is followed by the introduction which states the terms
of reference. (See Section 7, Report Structure and Style, for
furtherdetails)
Some report writing tips that will help to achieve these outcomes
arediscussed insubsection7.12ReportStyle.
2.1 REPORTCONTENT
PACs should ensure that inquiry reports are prepared by
experienced teams with proper supervision, as this will provide a
sound basis for producing the report. Report drafts should be peer
reviewed within the PAC. Such examinations provide an
objective view separate to that of the inquiry team and alternate
perspectives on the conclusions reached. This process should
foster debate and discussion on the interpretation of contentious
issues throughouttheinquirytorefinetheconclusions.
A well planned inquiry focused on achievable objectives. It is
impossible to write a good report if the underlying inquiry
processes are flawed. The inquiry planning process also extends
to the production of the report itself. Although individual team
members will be responsible for writing up their fieldwork
topics and for preparing particular parts of the report, the whole

9
team should be involved in structuring the report. If individual
team members understand the overall structure and thrust of the
inquiry, they are more likely to write their segments of the report
inaconsistentmannerandwithabetter"fit" intothereport.
It is a good idea to plan the required contents and structure of the
inquiry report as soon as the inquiry is under way.As information
is collected, it can be recorded in a draft document or discussion
paper that eventually can be incorporated into the final report. It
is a lot easier and more accurate to write up sections of the inquiry
work as you go along. Doing this will help the writer understand
the links between different elements of the information collected,
as well as the relativeimportanceof the conclusions being drawn.
It will also highlight areas where additional information needs to
be collected. This ongoing production of a report in parallel with
the inquiry process is sometimes referred to as "continuous
reportwriting".
The planning phase of the inquiry should involve preparatory
research on the issue or subject matter to develop the scope and to
identify priority areas for inquiry fieldwork that will contribute
most to the inquiry report.At this stage, the inquiry team (mostly
Committee staff) will gather information, consult, and
brainstorm ideas with peers. The impact of the inquiry report will
be maximised if it is focused primarily on the significant issues
raised during the inquiry. As part of the preparatory research on
the inquiry, relevant information should be gathered from past
inquiries,reviews,andpublicationson thetopic.
As part of the planning process, ensure that the budget includes
adequate resources and enough time to successfully write the
report. Allocate appropriately skilled people and develop
realistic timeframes to cover the required report writing
processes, including the necessary iterations for redrafting the
report, undertaking a quality-review process, and formal
management clearance processes. If a report is rushed, it is likely

10
that this will be reflected in its quality and readability. Equally,
PACs should ensure that the inquiry deadlines are met once
milestones have been set. Meeting the reporting timetable will
ensure that information in the report is as current and up-to-date
as possible.Timely publication of the report ensures that it will be
ofmostusetoreaders.
For a summary of tips and tricks for effective report writing see
AnnexB.
2.2 REPORTSTRUCTUREAND STYLE
The structure of the report is based on the type of report being
written, the audit query, and its intended audience. Once this
report "skeleton" has been developed, "flesh" may be added to
the "bones" – that is, each of the areas may be filled in as
information is gathered and analysed. The structure can be
developedby answeringquestionssuchas:
·What is the most effective report structure to convey
informationaboutthetopic?
·What is the nature of processes and systems involved in
thetopic?
·What data needs to be collected and how should it be
presented?
·What charts and diagrams will be used to complement the
reporttext?
Generally, a report of analytical nature (for example, a
performance audit report, annual report, or some accounts and
records reports) will start with an executive summary, an
introductory section, and then the body of the report followed by
appendices.
The report should be easy to read and professional in its

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appearance. What follows is a generic structure for reports.
Using this structure will not only give your report the correct
level of formality, it will also help to ensure you do not omit
anything important. Each of the following sections of a report
willbefurtherelaborated:
·Coverpage
·Tableof contents
·Committeeestablishment/membership
·Committee jurisdiction – powers, functions and scope of
theCommittee
·Prefacepage
·Introduction
·Work methodology
·Mainreport
·Findings /observations
·Recommendations
·Conclusion
o Signature
·Annexes
2.3 MANAGING STAKEHOLDER RELATIONSHIPS
DURING REPORT DEVELOPMENT
Inquiry reports must be able to meet the different information
requirements of the stakeholders involved with the report. A
good report is one that strives to meet the needs of all its
stakeholders. In particular, the PACs have a responsibility to
work closely with the Auditor-General's office to ensure
transparency and accountability in the financial operations of
government.
There are many stakeholders involved with the PAC report, they
include:

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·Membersofthelegislature;
·Auditor-General;
·AccountantGeneral;
·Auditee representatives which can include the head of the
agency being audited as well as accounting officers,
managersandspecialistswithintheorganisation;
·Othergovernmentinstitutions;
·The media, the public, and Civil Society Organizations
(CSOs); and
·PAC itself.
As part of the report writing process, the writer must constantly
consider the users of the report when deciding on issues such as
the report structure, whether or not to include material, and the
emphasis to be placed on specific points being made. This is a
primary consideration for report writing, no matter what type of
reportisbeingproduced.
It could be argued that the inquiry report is the primary
accountability product of the inquiry process as it provides a
summary of the inquiry activity, including the inquiry
conclusions, supporting evidence, accountability requirements,
and recommendations for improvement. Therefore, it is essential
that inquiry reports bring these matters to the attention of
stakeholders in a clear and persuasive way.The persuasiveness of
a report for initiating change or simply in conveying information
to the reader often comes down to how well written and
understandablethereportis.
2.4 QUALITY CONTROLAND THE REVIEW
PROCESSES
Always proof read the contents when writing a report. Proof
reading should specifically check for spelling and grammatical

13
errors in the text, typographical errors in tables and graphs, and
omissions of headings or captions. Do not rely solely on “spell-
check”. The report should also be reviewed from the perspective
ofitsmeaningandfromtheaccuracyof itsinformation.
In particular, the conclusions made in the report should be
reviewed to ensure that they are sound and that the
recommendations are workable and will solve the problems
identified.
Herearesomehelpfultipstohelpyouwiththereviewprocess:
·Has thematerialbeenplacedintheappropriatesections?
·Has allthematerialsbeencheckedforaccuracy?
·Aregraphs andtablescarefullylabelled?
·Is data in graphs or tables also explained in words and
analysed?
·Does the discussion/conclusion show how the results
relatetoobjectivessetoutinintroduction?
·Has allirrelevantmaterialsbeenremoved?
·Is it written throughout in appropriate style (e.g. no
colloquialisms or contractions, using an objective tone
specificratherthanvague)?
·Is itjargon-freeandclearlywritten?
·Has every idea taken from or inspired by someone else's
work beenacknowledgedwithareference?
·Do thesentencesmakesense?
·Is thestructurelogicalanddoesitflows well?
The checklists provided in Annexes B and C will also help with
theproof readingprocess.

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CHAPTER THREE
3.0 TYPES OF PUBLIC ACCOUNTS COMMITTEES'
REPORTS
PACs in Nigeria produce eight different types of reports which
are submitted to the House at Plenary for consideration.
However, the number of reports prepared by PACs and submitted
to the House plenary vary at the National and State levels. The
typesof reportsare:
3.1 Report on the Comments of the Auditor-General (A-G)
on theAnnualAuditedAccounts ofParastatals
TheA-G has no power to audit the accounts of Parastatals of
government. Instead the Parastatals are required to have
their accounts audited annually by an external audit firm
and the audited accounts are submitted to the A-G for his
comment. In accordance with Sections 85(3)(b) and
125(3)(b) of the 1999 Constitution of Federal Republic of
Nigeria (as amended), the A-G's Comment is submitted to
the legislature for PAC consideration. (See Annex A for the
fulltextoftheseSectionsoftheAct).
3.2 Report on the Annual Report of the Auditor-General
(A-G)on theAccounts of theGovernment
Sections 85(2)(5) and 125(2)(5)of the 1999 Constitution of
Federal Republic of Nigeria (as amended)mandates the A-
G of the federation and states to audit the accounts of
government's Ministries, Departments and Agencies
(MDAs) annually and submit his/her report to the
legislature for the consideration of the PACs. After
consideration, PACs would submit a report to the House
either at the National or State levels for consideration. (See

15
AnnexAforthefulltextoftheseSectionsoftheAct)
3.3 Reporton theFederalCapitalTerritoryAdministration
This is the report of theAuditor-General on theAccounts of
the Federal Capital Territory (FCT) Administration. The
National Assembly is the Parliament of the FCT. The A-G
prepares the financial statements of the FCT which is
forwardedtoNationalAssembly for consideration.
3.4 TheAccounts ofLocalGovernmentAreas
This is the report of the Accounts of Local Government
Areas in the state. There is an Auditor-General for Local
Government in each of the states who audits the accounts of
local governments in the states and submits the report to the
StateHouses ofAssemblyforconsideration.
3.5 Reporton Routine Status Inquiry
All PACs carry out a status inquiry into any aspect of the
financial operations of MDAs and Parastatals randomly
within the legislative year. A report is submitted after each
inquiry.
3.6 ReferralReport
Every legislature usually refers certain legislative measures
such as consideration of bills, petitions, confirmation of
appointments to PACs for further legislative action. A
report on the referral is submitted to the House after
completion of the exercise. It should be noted that no
committee of the Nigerian legislature has a final say on any
legislativematterreferredtoitforconsideration.

16
3.7 Sessional Report
At the end of each legislative year, every committee of the
legislature submits a report of its activities for the year to the
House. The report highlights successes and failures,
challenges,andrecommendations.
3.8 NEITI Report
This is the report of the Nigeria Extractive Industries
Transparency Initiative submitted to the National
Assembly in accordance with Section 4, 13 and 14 of
NEITI Act (2007)

17
CHAPTER FOUR
4.0 PUBLICACCOUNTS REPORTSTRUCTURE
4.1 COVER PAGE
A good report structure should contain a meaningful title to help
the reader readily identify the report's content. The title should
clearlystatethepurpose ofthereport.
It should contain the details of the entity preparing the report i.e.
thenameof theCommittee.
The cover page should also contain the date of the presentation of
the report to the Assembly. The date will also provide a time
frameandcontexttothereaderaboutthereportfindings.
Here is an example of a cover page of a PAC report of the Senate
PublicAccountsCommittee:
SEVENTH SENATE
(2011 – 2012 SESSION)
REPORT OF THE SENATE PUBLIC
ACCOUNTS COMMITTEE
ON THE
ANNUAL REPORT OF THE AUDITOR-GENERAL
FOR THE FEDERATION ON THE ACCOUNTS OF
THE FEDERATION OF NIGERIA FOR THE YEAR
ST
ENDED 31 DECEMBER, 2008
JANUARY, 2013
SECOND REPORT

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4.2 TABLE OFCONTENTS
Atable of content (a list of report headings against page numbers)
should be used if there are more than 10 pages. It should contain
the list of the report's headings and annexes and should articulate
thecorrespondingcontent.
Ensure that the correct page numbers are shown opposite the
contents.You may also consider adding hyperlinks if the report is
tobemadeavailableinanelectronicformat.
Other useful "reader aids" to use in a report are the inclusion of a
contents page, a keyword index, and a glossary (an alphabetical
listexplainingtermsandabbreviationsusedinthereport).
Here is an example of a table of contents from the Report of The
Senate Public Accounts Committee on The Annual Report of
The Auditor-General for the Federation on The Accounts of
The Federation of Nigeria for the Year Ended 31st December,
2008.
Table of Contents
Page
TableofContents........................................................................i
Preface......................................................................................ii
ListofCommitteeMembers......................................................iii
NigerianPoliceForce .........................................................1-5
MinistryofDefence(Headquarters) ....................................5-8
FederalMinistryofInformationand Communications.........8-11
FederalMinistryofInterior ............................................11-14
NigerianImmigration Service(NIS)..................................14-16
SupremeCourtofNigeria ..................................................16-17

19
MinistryofMinesand SteelDevelopment .........................17-19
PoliceServiceCommission (PSC) ....................................19-22
MinistryofPetroleumResources ......................................22-23
OfficeoftheSurveyor-GeneraloftheFederation......................24
FederalMinistryofTransport .................................................25
FederalMinistryofAviation ............................................25-27
NigeriaCollegeofAviationTechnology(NCAT), Zaria......27-28
FederalRoads MaintenanceAgency(FERMA) ................28-29
FederalMinistryofWaterResources ................................29-30
NigerDeltaDevelopmentCommission (NDDC).................30-32
NationalHealthInsurance Scheme(NHIS).........................32-33
NigerianCivilAviationAuthority(NCAA)..........................33-35
CentralBankofNigeria(CBN)...........................................35-36
VerbatimReportofProceedings ............................................37
4.3 COMMITTEEESTABLISMENT/MEMBERSHIP
The Committee membership should be included in the report
since the stakeholders will be interested in knowing which
MembersoftheAssembly wereinvolvedinthestudy.
This is an example from the Report of The Senate Public
Accounts Committee on The Annual Report of The Auditor-
General for the Federation on TheAccounts of The Federation
ofNigeriafor theYearEnded31st December,2008.
MEMBERSHIP:
1. SenatorAhmadI.Lawan CON - Chairman
2. SenatorAbdulNingiAhmedCON- ViceChairman
3. SenatorAyoAkinyelure - Member
4. SenatorDomingo Obende - Member
5. SenatorUmaru Dahiru OON - Member
6. SenatorOlubunmiAyodejiAdetunmbi- Member
7. SenatorAbdulmuminM.Hassan - Member

20
8. SenatorPaulinusIgweNwagu - Member
9. SenatorBarataHassanAhmed - Member
10. Senator Solomon Ewuga- Member
Ahmadu E. Abdullahi - Clerk
* Replaced Senator Yusuf Nagogo Musa as Senator
andMember.
4.4 COMMITTEE JURISDICTION, POWERS,
FUNCTIONSAND SCOPE
Powers are granted to Committees either through the
Constitution, the Standing Orders or by Order of the Assembly.
PACs may only act in conformity with the powers they have been
given. They are bound by their orders of reference and may not
undertake studies or make recommendations to the Assembly
thatgo beyondthelimitsestablishedbytheseorders.
The mandate sets out and explains the powers and conditions that
govern PACs' deliberations.This should help the reader to clearly
identify the inquiry objective, scope and to establish the purpose
andboundariesoftheinquiry.
The report should therefore clearly identify the authority under
which the study was undertaken.This section of the report should
upfront set the specific mandate that has empowered PACs to
study andreportonthesubject.
For exampletheCommittee'smandateissetoutin:
· Sections 85 and 125 of the 1999 Constitution of the
FederalRepublicof Nigeria(as amended)
THE STANDING COMMITTEE ON PUBLIC ACCOUNTS
has the honour to present its

21
FOURTH REPORT
Pursuant to its mandate under Sections 85 and 125 of the
1999 Constitution of the Federal Republic of Nigeria (as
amended),theCommitteehas studiedX;
· A Standing Order
THE STANDING COMMITTEE ON PUBLIC ACCOUNTS
has the honour to present its
FOURTH REPORT
Pursuant to its mandate under Standing Order 108(3)(g),
the Committee has studied Chapter 2, Access to Online
Services, of the Fall 2013 Report of the Auditor General
1
ofCanada andhas agreedtoreportthefollowing:
· An order of referencefromtheAssembly
The State Assembly was entrusted with the task of
considering the reports. Accordingly, the Public
Accounts Committee was requested by the House to
Examineand submit report.
The Audited Accounts was therefore committed to the
committee on Wednesday, 27th July, 2011 (Sha'aban,
1432AH) for examination. In the process of carrying out
its legislative assignment the committee had duly
examined the Auditor General's report on the Audited
Accounts of the 44 (Forty four) Local Government
2
Councils .
4.5 PREFACE PAGE
A preface is written by the author of the report. It is a small
introductiontothereportandwilltypicallycontaintheessenceof
1
House of Commons Standing Committee on Public Accounts, Fourth Report, 2nd Session,
42nd Parliament, presented to the House on July 16, 2014
2
Report Of The Public Accounts Committee Kano State House Of Assembly On The Audited
Accounts Of 44 (Forty Four) Local Government Councils For The Financial Year Ended 31st
December, 2010

22
the report. It should enable the reader to make an informed
decision about whether they want to read the report or not.Agood
preface can be a good advertising campaign and can attract more
readers. It should be written with the objective of making the
readerwanttoreadtheentirereport.
Agood preface:
a) should provide a brief description of the purpose and
scopewithoutproviding substantialdetails;
b) should briefly summarize the report and may provide an
explanationof thechoiceofthetopic;
c) should acknowledge the intended audience, illustrate
how the subject has importance and state why the report
wouldbeofinterest/usetothem;
d) should contain some of the following in varying amounts
of detail as is appropriate: main design point; essential
difference from previous report; methodology;
suggestions about how to read the report if there is a
specialstructure;andsomeeye-catchingresultsifany;
e) may acknowledge those who provided assistance to the
reportand
f) should use concise language to emphasize key points that
will be discussed in greater detail in the body of the
report.
This is an example from the Report of The Senate Public
Accounts Committee on The Annual Report of The Auditor-
General for the Federation on TheAccounts of The Federation

23
of Nigeria for the Year Ended 31st December, 2008. You will
note that the main point of the report is specified and the
methodology is briefly explained. Some eye-catching
recommendationswerealsosupplied.
Preface
The Senate Public Accounts Committee sat from 30th
November, 2011 to 8th October, 2012 and examined the
Report of the Auditor-General for the Federation on the
Accounts of the Government of the Federation for the
yearended31st December,2008.
In the consideration of this Report, the Senate Public
Accounts Committee (SPAC) adopted the following
strategies:
(i) Called for written responses from the Ministries,
Departments andAgenciesqueried;
(ii) Analyzedtheresponses;
(iii) Invited for Public Hearing the Ministries, Departments
and Agencies whose responses were not satisfactory for
their defence and explanation on the queries. The MDAs
were represented by the Accounting Officers (Permanent
Secretaries and the Chief Executive Officers) who led
theirofficials;
(iv) Carried outOn-The-Spotinspectionofprojectsites;
(v) Cleared queries that were satisfactorily explained and
certified by the Office of the Auditor-General for the
Federation,theauthor ofthequeries.

24
TheCommitteemaderecommendationson thefollowing:
1. NigeriaPoliceForce
2. MinistryofDefence(Headquarters)
3. Federal Ministry of Information and
Communications
4. FederalMinistryofInterior
5. NigerianImmigration Service(NIS)
6. SupremeCourtofNigeria
7. MinistryofMinesand SteelDevelopment
8. Police Service Commission (PSC)
9. Ministry of Petroleum Resources
10. OfficeoftheSurveyor-GeneraloftheFederation
11. FederalMinistryofTransport
12. FederalMinistryofAviation
13. Nigeria College of Aviation Technology (NCAT),
Zaria
14. FederalRoads MaintenanceAgency(FERMA)
15. FederalMinistryofWaterResources
16. NigerDeltaDevelopmentCommission (NDDC)
17. NationalHealthInsurance Scheme(NHIS)
18. NigerianCivilAviationAuthority(NCAA)
19. CentralBankofNigeria(CBN)
In this example from the Third Report of the Standing
Committee on Public Accounts of the Yukon Legislative
3
Assembly Canada , in addition to providing the main point of the
report and explanation of the methodology a short paragraph was
added with thanks and acknowledgment to those who provided
assistance.
Preface
“This report is based on public hearings held by the
Standing Committee on Public Accounts on February 8
3
Standing Committee on Public Accounts of theYukon Legislative Assembly Canada, 3rd
Report, 31st Legislature

25
and 9, 2005. These hearings were held to follow up to two
reports oftheAuditorGeneralofCanada.
The first report, on the Energy Solutions Centre Inc. grew
out of an audit of the corporation's 2003 financial
statements conducted by the Auditor General. During the
audit the Auditor General became aware of serious
deficiencies in the overall management and control of the
operations of the company. As a result the Auditor
General expanded its audit to look at issues relating to
corporate governance, oversight and control in the
Energy Solutions Centre Inc., and its parent, the Yukon
DevelopmentCorporation.
The second report is on the Mayo-Dawson Transmission
System project. This audit was undertaken at the request
of the Yukon Energy Corporation's board of directors.
The project had been justified on the basis of cost-savings
that would result from replacing diesel-generated power
with hydro power to Dawson City customers. The project
was originally planned to be completed before the end of
2002. That date was not met. Cost overruns have raised
questions as to extent to which cost savings will be
realized.
In questioning witnesses from the Yukon Development
Corporation (YDC) the Committee was looking for
reactions to the Auditor General's reports, further detail
about the Energy Solutions Centre Inc. and the Mayo-
Dawson Transmission System project, as well as an
outline of steps YDC plans to take to prevent similar
problems from occurring in the future. Appended to the

Hon. Solomon O. Adeola
Chairman House of Reps. PAC
& National Vice-Chairman of NAPAC
Senator. Ahmad I. Lawan
Chairman Senate PAC
& National Chairman of NAPAC
Hon. Gabriel Onyewife
Secretary of NAPAC
Mr. Ahmadu E. Abdullahi
Clerk Senate PAC &
National Coordinator NAPAC CoC
Mr. Titus S. Ajina
Clerk House of Reps. PAC
26
Alh. Salisu Abubakar Maikasuwa OON, mni, fnim.
Clerk to the National Assembly

A Cross Section of the high table at the NAPAC Inauguration
Another view of the high table at the NAPAC Inauguration
A view of members of NAPAC and other stakeholders at the Inauguration
PHOTOS FROM
27

NAPAC members alongside the World Bank Country Director,
Marie Francoise Marie-Nelly
NAPAC Community of Clerks Working Group alongside the
National Chairman of NAPAC, Sen. Ahmad I. Lawan
NAPAC Community of Clerks
NAPAC EVENTS
28

Senator Ahmad I. Lawan leading discussions with
members of NAPAC
The World Bank Country Director, Marie Francoise Marie-Nelly addressing
Members of NAPAC at the Inauguration.
Hon. Solomon O. Adeola engaging with members of NAPAC during a
session at the Inauguration
29

30
report are transcripts of the public hearings and written
responses submitted by YDC to supplement answers
givenatthepublichearings.
One Committee member, Pat Duncan, had been Premier
and the Minister responsible for the Yukon Development
Corporation and its subsidiaries during the time that
some of the events examined in these reports took place.
After discussion between Ms. Duncan and other
Committee members it was agreed that Ms. Duncan
would not participate in these hearings. While Ms.
Duncan remains a member of this Committee, and was
kept apprised of Committee proceedings, she did not
participate in the Committee's preparation for the
hearings, the hearings themselves or the drafting of this
report.
The Committee would like to thank officials from the
Office of the Auditor General of Canada for their
assistance in preparing the Committee for the hearings.
The Committee would also like to thank the witnesses
who appeared before it for the documentary information
they provided and for their candid and forthright
responses during thepublichearings.”
An alternative to a preface page is an executive summary. Such a
summary provides the overall conclusions and important
messagesthattheauthorwishes toconveytothereaderupfront.
4.6 INTRODUCTION
Generally, a report of an analytical nature (for example, a
performance audit report, annual report, or some accounts and

31
records reports) will start with a preface, an introductory chapter,
andthenthebody of thereportfollowedby annexes.
The introduction is where the topic is introduced and provides
general background information. The aims and objectives of the
report should be explained in detail.Any problems or limitations
in the scope of the report should be identified. The introductory
chapter provides a background to the inquiry topic along with
other matters such as the PACs mandate, inquiry objective, and
methodologyused.
These are some expressions commonly found in the
introduction:
·whatwas investigated
·theaimof
·willoutline
·was todetermine
·determinethefeasibilityof
·thepurpose of
·toinvestigate
The introduction should also give an explanation of procedures
followed during the study. The past tense is used. Typical
expressions found regardingthemethodologyinclude:
·was collected
·withdiscussions
·was used
·was undertaken
·findings
·weresurveyed
·responses wereidentified
·questionnaires
·tabulated
·notedevidence

32
4.7 WORKMETHODOLOGY
State clearly how the inquiry was carried out. Explain why a
particular method was used. If there were witnesses who were
they? How many? How were they selected? Write this section
concisely but thoroughly. Go through all of the Committee's
work andincluderelevantwork such as :
·advertisedtheinquiryinthemediaandon theInternet;
·called for written submissions from interested
individualsandorganizations;
·gatheredinformationbyquestionnaire;and
·heldhearingswithwitnesses.
4.8 MAIN REPORT
The body of the report contains a set of paragraphs that outline
the major areas of the inquiry, evidence gathered, analysis
undertaken, inquiry findings, and conclusions. This is the part of
the report that pulls the whole piece together by showing how the
findingsrelatetothepurpose of thereport.
Structure paragraphs in a logical manner to build the report. A
clearlydefinedandlogicallysound structurewill:
·reflecttheinquiryobjective;
·develop supporting arguments that lead to the
conclusions;
·makethereporteasiertoread;
·convey the information in a more persuasive and
understandableway;and
·makeuse of headingsandsubheadings.

33
Paragraphs divide the report into logical segments that develop
the overall argument of the report. Each paragraph generally
contains only one main idea (known as paragraph unity) and this
main idea should logically flow into the main idea of the next
paragraph.
Paragraphs should be ordered in a logical sequence beginning
with the most important material first. Within each paragraph
you should use a structure that helps your reader. A paragraph
should havethefollowingstructure:
·topic sentence (states main idea of the paragraph and
makealinkbetweenparagraphs);
·explanationsentence(explainsthetopicsentence);
·support sentence (gives evidence for the idea of the topic
sentenceandincludesdate,examples,andcitations);and
·concludingsentence(optionalfinalsentence).
Use bullet points to present a series of points in an easy-to-follow
list.
4.9 FINDINGS /OBSERVATIONS
Findings are the facts that were discovered by using the
methodology described in the introduction. For example, if
briefs were requested the findings will be a summary of the
various briefs. The findings are grouped, presented in tabular
form, or reduced to statistic for easy understanding. An example
of a finding is “Eight percent of presenters considered the X to be
unsatisfactory because of Y.” Divide complex information
logically into parts and number each part. The past tense is used
inthissectionandthepassivevoiceis common.

34
The supporting evidence collected by the team must be verifiable
and strong enough to support the inquiry arguments. Evidence
should be confirmed by cross-checking between different
sources. Data validation and verification techniques should be
used to test the accuracy of numerical data used in the report.
Such techniques include the use of proofreading, checksums,
parity checking, and double keying. Working papers should
contain all relevant information relating to the inquiry findings
and should be indexed to allow ready access to supporting
documentation. On occasion, where the inquiry covers topics
that require specialist knowledge, experts should be consulted to
ensuretheaccuracyoftheinquiryreport.
When presenting the results of data analysis, it is not necessary to
display the results as both graphs and tables of data. Some results
are better presented as statistics (numbers, percentages, ratios),
others are better in tables, and others still are clearer when they
are presented visually on a graph.Again, think of your audience.
Senior management often does not have the time to wade through
extensive data sets and may prefer a few key statistics or a
meaningfultrendgraph.
When writing up the results of an analysis, it is not always
necessary to include all of the raw data in the report. Information
should be included in the body of the report only if it is necessary
to support the argument being made. If supporting data is
considered useful, but too detailed for the body of the report, then
placeitinanannex(seeSection7.11 for detailson annexes).
Tables and figures should have an informative title and number,
axes and legends should be labelled, and symbols and units
should be defined.The table or figure should also be referred to in
the text in details to explain its context, purpose, and
significance.

35
This section is sometimes called “Discussions and Conclusions”.
Conclusions are statements of facts derived from the findings.
Usually the present simple tense or the present perfect tense is
used.
4.10 RECOMMENDATIONS
Even though this section of the report is towards the end, it is
probably the most important part of the report. It calls
stakeholders to action based on the evidence that has been
gathered and analyzed in the report. It needs to be actionable,
specific and make sense as a solution to the problems detailed in
the report. Some readers will skip the report and turn directly to
the recommendations section, which represents the essence of
the report, so you need to take special care with clarity and
correctness.
Review the body of the report for conclusions and fashion
recommendations based on them. The recommendations section
should flow logically and directly from information in the body.
Limit the recommendations to the data presented and do not
introducenewmaterial.
This section is usually longer than the Conclusion, but shorter
than the Findings. Like the other sections of the report
recommendationsshould beclear,concise,andcorrect.
In terms of content, the recommendations should be specific,
measurable, achievable, result-oriented and time bound
4
(SMART) .
·Specific - state the method for implementing the
recommendations. This should be well defined and clear
to anyone that has a basic knowledge of the subject
matter.
4
Doran, G. T. (1981). "There's a S.M.A.R.T. way to write management's goals and objectives".
Management Review (AMA FORUM) 70 (11): 35–36.

36
·Measurable - although some things are difficult to
measure, your recommendations would be more
persuasiveiftheyaremeasurable.
·Achievable - recommendations should not involve too
littletime,or toomuchmoney,labour,facilitiesor risk.
·Result-oriented - recommendations should provide good
resultsforstakeholders.
·Time-bound - recommendations should set realistic
deadlines for completion of suggestions. Include an
actionplanifthisfitsthescopeofthereport.
Specific
Recommendations should be numbered so that it is easy for
readers to refer to them in messages (e.g. In recommendation 30-
32 it is stated…). If action is imperative, list them in order of
priority so that the stakeholders know which item needs attention
first. If the recommendations are of equal importance, list them in
thesameorderas theyoccurinthebody ofthereport.
33.0DECISION/RECOMMENDATIONS
30.The Committee recommends a complete overhaul
of the accounting system of the Institute in order to
strengthen the internal control mechanism thereby
blockingallareasofleakages
31. To achieve the recommendation above, the
Institute should engage qualified professional
accountantsinitsaccountingdepartment.
32. Henceforth, Officials who deduct taxes due to
Government but refuse to remit them to the
appropriate authorities should be summarily
dismissed from service and prosecuted. The report of

37
action taken against them should be reported back to
5
theNationalAssembly .
Categorize the list, if it is long and items fall into logical
groupings. Hereisanexampleof agrouping.
· Local Legislative Councils must realize that they have
special responsibilities for Financial, Project and
Program matters, in particular by ensuring that proper
values are obtained for money spent as approved in the
annual budget of the Local Government through over
sightfunctions;
· The Local Legislative Councils should produce and
maintain proper records of their legislative proceedings
and present such records to the Auditors on request for
verification.
· The Local Legislative Councils should ensure efficient
and effectivemonitoring of projects executedby the Local
Governments; and
· The Local Government Executives should ensure
compliance with the Local Council's genuine
6
observations,recommendationsandresolutions .
When possible write one-sentence recommendations, starting
with actionable verbs and use concise language. As you provide
detailsinthesentence,remindthereaderwhatmotivatesthe
recommendations and remember that the body of the report has
already provided this reasoning. It is more important to be
concise and give the stakeholders clear, easy to understand
actions.
5
House of Representatives Committee on Public Accounts: Report of Findings and
Recommendations on the Examinations Conducted onAuditor General's Reports of theAccounts
of 13 Ministries and Agencies of the Federal Government for 2003-2005 and Status Enquiry
Reportson5 PublicEntities
6
Report of the Public Accounts Committee, Kano State House Of Assembly,on the Audited Accounts
Of 44 (Forty Four) Local Government Councils for the Financial Year Ended 31st December, 2010

38
· The Local Government should consider the settlement of
7
thecontractorhis balancepayment .[sic]
· The Committee recommends that the officer who took the
CashAdvance should refund to the Treasury the unretired
sum of N1,804,500.00, in compliance with Section 3124
oftheFinancialRegulationswhichstatesthat:
“A public officer who fails to respond to a query issued to
him within 21 days for non-retirement of advances or
imprests shall be surcharged and the total amount
8
involvedrecovered .”
The grammatical structure of each recommendation should be
the same.Arecommendation implies that there will be an action.
So start each recommendation with an imperative word
(instructionalword):improve,donot,reduce:
· The Committee directed the Local Government to put
more effort to emulate from the State Government
towards generating more revenue. Refer to the detailed
9
summary ofrevenueUnder Collection .
Recommendations often use modal verbs such as “should” and
“could”, followed by an infinitive verb. “Should” is for
recommendations that you are sure about, but “could” is for ones
that you are less sure about.Verbs for recommendations typically
are: recommend, suggest and propose. It is wrong to use We
7
Ibid8
Report of the Senate Public Accounts Committee on the Annual Report of the Auditor-General
for the Federation on theAccounts of the Federation of Nigeria for theYear Ended 31st December,
2008,January, 2013, SecondReport
9
Report of the Public Accounts Committee, Kano State House Of Assembly,on the Audited
Accounts Of 44 (Forty Four) Local Government Councils for the Financial Year Ended 31st
December, 2010

39
recommend to change your procedures; use We recommend
changingorWerecommendthatyouchange.
·The committee during the scrutinization and verification of
the documentary evidences submitted discovered that
purchases for the sum of N44,848,325.00 has not been
supported with necessary verifiable documents or
evidences in spite of the ample time given for the officials of
the 44 Local Government Councils to rectify the anomaly
identified during the scrutinization of the Domestic Audit
InspectionReport.
Sequel to the foregoing therefore, the committee resolved that the
payments of N44,848,325.00 should be recovered and returned
to the Treasury Accounts of the affected Local Government
10
Council .
Avoidconditionalwords such asmaybeandperhaps.
Measurable
Although some things are difficult to measure, your
recommendations would be more persuasive if they are
measurable.
·Construction of hexagonal ring cells culvertContract for
the construction of hexagonal 6 ring cells culverts at Dogon
Dorawa was awarded to Garba Tanko & Sons at the
contractsum ofN4,863,274.59.
REMARKS
The project was ongoing at 50% level of work done
and the contractor has received full payment of the
totalcontractsum.
10
Ibid

40
Recommendation/Resolution
The contractor handling the project should return to
the site for speedy completion of the work within one
month or refund the sum of N2,431,637.30 being 50%
11
valueofwork notcarriedoutattheprojectsite .
Achievable
The recommendations should not involve too little time, or too
muchmoney,labour,facilitiesor risk.
·The Committee resolved to accept the response
submitted by the Internal Auditors but at the same
time directed all of them to draw up a detailed audit
program and as well submit copy [sic] of their
monthly, quarterly and yearly reports to the Chief
Accounting Officers of the Local Governments, the
Ministry for Local Government and Auditor-General
12
onthetrueprogress oftheirauditfindings .
·The committee resolved that the Ministry for Local
Governments should follow up the issues and
instructed all the 44 Local Government Councils to
without further delay imbibe and adopt the new
Budget classification and chart of accounts coding
system in use by both Federal and state
13
Governments .
·The Local Legislative Councils should produce and
11
December, 2010
12
Ibid
13
Ibid

41
maintain proper records of their legislative
proceedings and present such records to the Auditors
14
onrequestforverification .
·With limited resources and increasing public
demands, the Local Government should not depend
solely on Federal Grants but must hasten to find new
ways to generate the needed Local revenue to be able
to provide the services the public require. The
abundant and potential sources of revenue such as
markets, motor park fees, cattle markets, slaughter
houses and tenement rates among others as provided
under fourth schedule of 1999 Constitution and
schedule of the Local Government Law respectively
should be explored by the Councils in order to boost
15
theirinternallygeneratedrevenuebase .
Result-oriented
The recommendations should provide good results for
stakeholders.In the first examplethe stemmingof loss of revenue
would be a good result for the government. In the second the
stakeholdersAlasanShu'aibuandSons would bethebenefactors.
· Committee'sObservations:
The Committee frowned at the practice of granting
advances for services in violation of extant
regulations which invariably leads to loss of revenue
forgovernment.
14
Ibid
15
Accounts of 44 (Forty Four) Local Government Councils for the Financial Year Ended 31st
December,2010

42
Committee'sRecommendation:
The Committee recommends that the officer(s) who
approved the advances be sanctioned according to
Rule 3112(i) of the Financial Regulations which
statesthat:
A Public Officer who fails to respond to the Auditor-
General's query satisfactorily within 21 days for
failure to collect Government Revenue due shall be
16
surchargedand betransferredtoanotherschedule .
·Observations
Efforts made to trace the problem proved abortive as
all documents regarding the Feeder Road contract
werewiththestateAnti-CorruptionCommission 59
i. The contractors handling the project should return to the
site within two weeks for continuation of works or the
contractberevoked.
ii. The Local Government should consider giving the
chance to AlasanShu'aibu and Sons to handle the whole
project considering that the agreement was signed in his
17
nameandhehas shown asign ofcommitmenttowork .
·Committee'sObservations:
The Committee expressed surprise that the Ministry
could not issue receipt for payments allegedly made
for about nine years. The Committee faulted the
Authority for not pursuing the receipt as there was no
correspondence between it and the Ministry of
16
Second Report of the Senate Public Accounts Committee on the Annual Report of the Auditor-
General for the Federation on the Accounts of the Government of the Federation for the Year
Ended31 December, 2008, datedJanuary, 2013st
17
December, 2010

43
Finance on the issue. The Committee directed the
Authoritytotakeuptheissue immediately.
Committee'sRecommendation:
The Committee recommends that the appropriate
receipts should be issued by the Ministry of Finance
and the particulars forwarded to theAuditor-General
fortheFederationfor auditverification.
·The Ministry of Finance being the custodian of the
Stabilization Funds Account should endeavour to
periodically print out the statement of Account of
each Local Government. This will enable each Local
Government to reflect the correct end of the year
18
balanceduring preparationofitsannualaccounts .
Time-bound
Recommendation should set realistic deadlines for completion of
the suggestions, requests. If possible include a plan of action if
thiswithinthescopeof thereport.
·The Committee resolved that the Ministry for Local
Governments should furnish the committee with the
result obtained from the Ministry of Finance and
office of the Accountant General respectively within
one month from the date of presenting this report for
19
furtheraction .
·The contractor should return to the site and complete
the project within two months. The local
Government and the Ministry for Local Government
20
should ensurecompliance .
18
Second Report of the Senate Public Accounts Committee on the Annual Report of the Auditor-
General for the Federation on the Accounts of the Government of the Federation for the Year
Ended31stDecember, 2008, datedJanuary, 2013
19
December, 2010
20
Ibid

44
Observations
Efforts made to trace the problem proved abortive as
all documents regarding the Feeder Road contract
werewiththestateAnti-CorruptionCommission
i. The contractors handling the project should return to the
site within two weeks for continuation of works or the
contractberevoked.
ii. The Local Government should consider giving the
chance to Alasan Shu'aibu and Sons to handle the whole
project considering that the agreement was signed in his
nameand hehas shown asign ofcommitmenttowork
· Recommendations:
TheCommitteeherebyrecommends as follows:
That the Commissioner for Health should ensure
that within 60 days from the date of the adoption
of this report by the House of Assembly, Dr.
Joseph Bassey retrieves and return to the Collage
Hospital, Akpet Central, the two (2) 500 litres
capacity tanks given to MessrsAmama and
Associates of No. 44 ItaOkon Street Calabar.
Failing which the value of the cost of the two
tanks should be established and deducted
installmentally from Dr. Joseph Bassey's monthly
salary and if retired from his monthly pension
through the Public Funds and Property Recovery
21
Court .
That the commissioner for Health should within
60 days from the date of the adoption inform the
House of Assembly on action taken and extent of
compliance.
21
Report of the PublicAccounts Committee on theAuditedAccounts of the Government of Cross
RiverStatefortheYearEndedDecember31, 2009

45
It should be noted that recommendations will also be made in the
body ofreportssuch as performanceaudits.
4.11 ANNEXES
Annexes include any additional information that may help the
reader but is not essential to the report's main findings. They are
normally used to store detail that may support the inquiry
argument, but that would clog up the body of the report, for
example, raw data supporting a piece of analysis. They should
relatetothereport's purpose andnotjust“tackedon”.
Label all annexes and refer to them where appropriate in the main
text(e.g.“SeeAnnexAforfurtherdetails”).
A single annex should be titled ANNEX. Multiple annexes are
titled ANNEX A, ANNEX B, etc. Annexes appear in the order
thattheyarementionedinthetextofthereport.
4.12 REPORT STYLE
An effective report is one that is cohesive and has a logical flow
of ideas. The report should work as a unified whole. It should
contain links between and within its sentences, paragraphs and
sections.
The report should contain sufficient details to successfully argue
the points being made, but avoid duplication and unnecessary
details as this makes reading more difficult and can confuse the
message being delivered. It must be complete, covering the
plannedareasandusing relevantandaccurateinformation.
The style of writing for an inquiry report should focus on clarity
and simplicity – use plain language and simple grammatical

46
structures. For example, use: "since" rather than "due to the fact
that"; "can" rather than "have the capacity to"; and "if" rather than
"in the event that". The report should have a professional tone
without using jargon or too many acronyms and it should not be
unnecessarilyformal.
Sentences should be structured logically, generally in the
following order: the subject (somebody or something) does or is
something (object or complement), followed by extra
information, if any. One idea in a sentence is enough, two is
plenty, and three may cause confusion.The readability of a report
can be degraded by the use of excessively long sentences.
Whenever possible, write short sentences and use bullet points to
list a series of points.When a longer sentence is required to group
related matters, use punctuation such as commas to break up the
sentence into easily understood components. Use semicolons to
separatephrases containingcommas..
Paragraphs should start with a topic sentence. A good topic
sentence consists of a subject (which is the main idea or focus)
and a controlling idea (which indicates how the paragraph will
support and develop the subject). For example, "The inquiry had
threemainobjectives".
Generally write in the past tense, not the present tense. You are
describing an inquiry process that occurred in the past so you
should note that you "analysed" and "concluded" during the
inquiry.
Use of the active voice helps to make the language in the report
more direct and easier to understand. For example, an active
voice would say "The audit team examined the invoices",
whereas a passive voice would say "The invoices were examined

47
bytheauditteam".
Parallel grammatical structure should be used to improve
readability. By stating similar ideas in the same grammatical
format, it is easier to understand that two or more ideas are of the
same importance. An example of parallel structure would be,
"Designing the inquiry plan was easy, but executing the audit was
difficult". When constructing a list and using bullet points, be
surethattheitemslistedarewritteninaparallelstructure.
Capital letters should only be used sparingly as their overuse can
make text harder to read. Capitals should be used for proper
nouns such as "the Ministry of Finance", however "the ministry"
wouldbelowercase.
Quotations are generally placed on a separate line, indented, and
italicised.For example:Theministerstated:
'The ministry welcomes this performance audit report on
government motor vehicles, noting that it will improve
theeffectivenessoffleetmanagement.'
Numbers greater than nine are generally expressed in figures. If a
number is used to begin a sentence then it should be expressed as
a word. For example you would say, "Twenty invoices were
selected"or "Inquiry selectedasampleof20invoices".
Presentation and style are important. First impressions count, so
considerthesetips:
·use plenty of white space – use generous spacing between
eachelements;
·ensurethateachsectionofthereportstands out;
·usenumberedheadingsandsubheadings;
·use dots/numbers/letters to articulate each elements – be
consistentintheusageof such;
·numbereachpage;

48
·useconsistentformatting;
·useconsistentlanguage;
·useshort conciseparagraphs;and
·do a careful proof-reading – do not rely solely on spell
check.
A checklist of elements of presentation and style is
providedinANNEX C.
5.0 WHOSIGNSTHEREPORT?
Ideally, all PACs report should be signed by all Members and the
Clerk of the Committee on the signature page. However, the
signatures of the Chairman and Clerk should suffice if there are
nodissentingopinions.
6.0 HOW TO APPROACH DISSENTING / MINORITY
REPORTS
Opposition Members will attempt to have their opinions
reflected in the majority report, but will often produce a
dissentingreportaswell.
The Standing Rule of each House usually makes provision for
this.Aminorityreportis notacceptedby theSenateRules.
Minority opinion should be included in the main report and
highlighted.
7.0 CONCLUSION
There is no universal structure or format prescribed for PACs
reports. Therefore, these standard guidelines for report writing
within NAPAC will provide Clerks with an invaluable resource
while drafting reports.As previously stated, this guideline is only
intended as a model,but it will help foster better report writing
practiceswithinPACs.

49
ANNEX A
1999 Constitution of the Federal Republic of Nigeria (as
amended)– Sections 85and 125
85. (1) There shall be an Auditor-General for the Federation
who shall be appointed in accordance with the provisions of
section86 ofthisConstitution.
(2) The public accounts of the Federation and of all offices and
courts of the Federation shall be audited and reported on to the
Auditor-General who shall submit his reports to the National
Assembly; and for that purpose, the Auditor-General or any
person authorised by him in that behalf shall have access to all the
books, records, returns and other documents relating to those
accounts.
(3) Nothing in subsection (2) of this section shall be construed as
authorising the Auditor-General to audit the accounts of or
appoint auditors for government statutory corporations,
commissions, authorities, agencies, including all persons and
bodies established by an Act of the National Assembly, but the
Auditor-Generalshall-
(a) providesuchbodieswith-
(i) a list of auditors qualified to be appointed by them as
external auditors and from which the bodies shall appoint
theirexternalauditors,and
(ii) guidelines on the level of fees to be paid to external auditors;
and

50
(b) comment on their annual accounts and auditor's reports
thereon.
(4) TheAuditor-General shall have power to conduct checks
of all government statutory corporations, commissions,
authorities, agencies, including all persons and bodies
establishedbyanActof theNationalAssembly.
(5) The Auditor-General shall, within ninety days of receipt
of the Accountant-General's financial statement, submit
his reports under this section to each House of the
National Assembly and each House shall cause the
reports to be considered by a committee of the House of
theNationalAssemblyresponsibleforpublicaccounts.
(6) In the exercise of his functions under this Constitution,
the Auditor-General shall not be subject to the direction
or controlofanyotherauthorityorperson.
125. (1) There shall be an Auditor-General for each State who
shall be appointed in accordance with the provisions of
section126ofthisConstitution.
(2) The public accounts of a State and of all offices and
courts of the State shall be audited by theAuditor-General
for the State who shall submit his reports to the House of
Assembly of the State concerned, and for that purpose the
Auditor-General or any person authorised by him in that
behalf shall have access to all the books, records, returns
andotherdocumentsrelatingtothoseaccounts.
(3) Nothing in subsection (2) of this section shall be
construed as authorising theAuditor-General to audit the

51
accounts of or appoint auditors for government statutory
corporations, commissions, authorities, agencies,
including all persons and bodies established by Law by
theAuditor-Generalshall-
(a)providesuchbodieswith-
(i) a list of auditors qualified to be appointed by
them as external auditors and from which the
bodiesshallappointtheirexternalauditors,and
(ii) a guideline on the level of fees to be paid to
externalauditors;and
(b) comment on their annual accounts and auditor's
reportthereon.
(4) The Auditor-General for the State shall have power to
conduct periodic checks of all government statutory
corporations, commissions, authorities, agencies,
including all persons and bodies established by a law of
theHouse ofAssembly of theState.

52
ANNEX B
Summary of tips and tricks for effective report writing
–Reportcontent
PACs inquiryreportsshould:
·meet stakeholder needs – always keep stakeholders in
mindwhenwritingthereport;
·be complete, covering the planned areas and using
relevantandaccurateinformation;
·betightlytargetedonrelevantsubjectmatter;
·contain soundly argued analysis and objectively
determinedinquiryconclusions;
·be balanced and constructive, conveying all findings,
bothpositiveandnegative;
·contain recommendations that are practical in nature and
limitedtothemoreimportantissues;
·bewellplannedwithachievableobjectives;
·be written in parallel with the inquiry process – known as
"continuousreportwriting";
·have a realistic budget and reporting milestone that must
bemet;
·be well researched – the writer should consult and
brainstormideaswithpeers;
·be focused primarily on the significant issues raised
duringtheinquiry;
·be structured based on the type of report, the inquiry
topic,anditsintendedaudience;
·be developed in a logical way that builds up the reporting
picturethatyouwish toportray;
·wherever possible, have the important issues towards the
frontofasection;and
·use supporting evidence that is verifiable and strong
enoughtosupport thearguments.

53
Summary of tips and tricks for effective report writing
–Reportstyle
PACs inquiryreportsshould:
·be written using clear and concise language to avoid any
ambiguity;
·be written in a neutral tone, avoiding emotive language,
andtakingintoaccountauditeecomments;
·have a clear and simple style – using plain language and
simplegrammaticalstructures;
·avoid duplication and unnecessary detail as this makes
readingharder;
·contain logically structured sentences, generally in the
following order: the subject does or is something,
followedbyextrainformation,ifany;
·be written with short sentences and use bullet points to
listaseriesof points;
·have paragraphs starting with a topic sentence consisting
ofasubjectandacontrollingidea;
·generally be written in the past tense, not the present
tense;
·mostly use the active voice, as it makes the language
moredirectandeasiertounderstand;
·use parallel grammatical structure to improve
readability;
·use capital letters only sparingly, as their overuse can
maketexthardertoread;
·have quotations indented, italicised, and generally placed
onaseparateline;
·only include information in the body of the report
necessary to support the argument – other supporting data
canbeplacedinanannex;and
·always be proofread and, wherever possible, peer
reviewedwithinthePAC.

54
ANNEX C
Checklistforsuccessful reportswriting–Reportstructure
Coverpage
ðcontainsameaningfultitle
ðisproperlydated
ðhas the appropriate name of the entity who prepared the
report
Tableofcontents
ðcreatedifmorethan10 pages
ðtitle of headings and annexes are descriptive of the
content
ðcorrectpagenumbershown oppositethecontents
Listofabbreviationsand/orglossary
ðdeemednecessary
ðinalphabeticalorder
Committee jurisdiction – powers, functions and scope of the
committee
ðappropriateorderof referenceused
o Constitution
o StandingOrder
o Specialorder
ðmandateclearlyindicated
Prefacepage
ðbriefdescriptionof thepurpose andscope
ðmaindesignpoint
ðessentialdifferencefrompreviousreport
ðmethodology
ðeye-catchingresults

55
ðspecialstructureexplained
ðthanksandacknowledgment
o proofreadnamesattentively
Introduction
ðclearlyidentifiestheinquiryobjectiveandscope
ðproblemsorlimitationsareexplained
ðbackgroundofinquirytopicarestated
ðinquiryobjectivearestated
ðPAC mandate
ðproceduresusedareexplained
Workmethodology
ðdetailedexplanationofhow thestudy was carriedout
ðexplanationof why aparticularmethodwas used
ðhow andwhatevidencewas collected
ðclearlyidentifytheinquiryprocesses
ðclearlyidentifytheanalysisundertaken
ðwitnesses
o how many
o who werethey
o how weretheyselected
o carefulproofreadingof namesandtitles
Findings –observations
ðevidencecollectedverified
ðevidencestrong enoughtosupport theinquiryarguments
ðdatavalidated
ðdataverified
o proofreading
o checksum
o paritychecking
o doublekeying
ðworkingpapersindexed

56
ðinformationincludedsupports theargumentsbeingmade
ðall other information considered useful placed in an
annex
ðtablesandfiguresexplained
o context
o purpose
o significance
ðtablesandfiguresverified
o informativetitle
o number,axesandlegendslabelled
o symbols andunitsdefined
ðpresentsimpletenseor presentperfecttenseused
Mainreport
ðparagraphoutline
o majorareasof theinquiry
o evidencegathered
o analysisundertaken
o inquiryfindings
o conclusions
ðshowed how the findings relate to the purpose of the
report
ðused headingsandsubheadingstocreateaclearstructure
ðeachparagraphgenerallycontainsonlyonemainidea
ðparagraphs are ordered in a logical sequence beginning
withthemostimportantmaterialfirst
ðparagraphshavethefollowingstructure
o topicsentence
o explanationsentence
o support sentence
o concludingsentence
ðused bullet points to present a series of points in an easy-
to-followlist

57
Recommendations
ðflowlogicallyanddirectlyfrominformationinbody
ðlimitedtothedatapresented(no newmaterial)
ðarespecific– statedthemethodfor implementing
ðaremeasurable
ðareachievable
ðareresult-oriented
ðhaverealisticdeadlinesforcompletion
ðarenumbered
o byorderofpriorityor
o insameorderas theyoccurinthereport
ðareconcise
ðgrammatical structure of each recommendation is the
same
ðused actionverbs
ðstartrecommendationwithanimperativeword
'
ðshould' usedfor recommendationsthatyou aresureabout
'
ðcould' used for recommendations that you are less sure
about
ðconditional words such as 'maybe' and 'perhaps' were
avoided
Annexes
ðcontain helpful additional information not essential to
report
ðcontain detail that may support inquiry argument such as
rawdata
ðrelatestothereport's purpose
ðproperlylabelled
ðproofreadagainstcross-referenceinbody ofreport

58
Instruments used by PAC
ðConstitution
ðStandingOrders
ðHouse Rules
ðFinancialRegulations(Federal)
ðFinancialInstruction(States)
ðFinancialMemorandum(LocalGovernment)
ðFiscalResponsibilityAct(Federal)
ðFiscalResponsibilityLaw(States&LocalGovernment)
ðPublicProcurementAct(Federal)
ðPublicProcurementLaw(States&LocalGovernment)
ðEnabling Act of the MDAs and other Extant
Acts/regulations

National Assembly Complex, Abuja

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