2025, Vol. 7, Issue 7, Part C

Author(s): Efiong Victor Asuquo

Abstract: This study investigates the relationship between the membership composition and structure of Nigeria’s Senate Public Accounts Committee (SPAC) and its effectiveness in promoting financial accountability between 2015 and 2023. It analyses how factors such as political affiliation, membership size, professional background, experience, and committee tenure of SPAC members influence the committee’s ability to scrutinise public expenditures and enforce audit recommendations. The study employs a mixed-methods approach, integrating qualitative data from a survey with quantitative analysis of reviews of committee output documents and legislative records. Findings reveal that the composition and structure of SPAC significantly affected its oversight capacity. Committees dominated by members with prior legislative or financial experience demonstrated greater follow-through on audit queries, while politically imbalanced memberships were seen to have hindered cross-party support for accountability measures. Furthermore, oversized membership, frequent membership turnover, and limited institutional memory were found to undermine the performance of SPAC. The study concludes that the effectiveness of SPAC is not solely a function of formal powers but is substantially shaped by its internal structure and political dynamics. Recommendations are offered to enhance committee stability, professionalise membership selection, and promote cross-party cooperation in public financial oversight. This research contributes to the broader discourse on legislative reform and democratic accountability in Nigeria.

DOI: 10.33545/26646021.2025.v7.i7c.605

Pages: 181-186 | Views: 112 | Downloads: 6

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