The Auditor General’s job ends when the final consolidated audit report is signed and tabled in parliament. The SAI lacks executive power to arrest or penalize corrupt officials. The responsibility then shifts to the legislature to enforce accountability based on the audit findings. Parliament routes these comprehensive reports to specialized oversight committees.

The Public Accounts Committee (PAC) and the Public Investments Committee (PIC) are powerful legislative organs tasked with reviewing public expenditure audits. The PAC is traditionally chaired by an opposition lawmaker to ensure aggressive, non-partisan oversight of the executive branch.

[ Auditor General Submits Final Report ] ---> [ PAC Conducts Public Accountability Hearings ]
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[ Law Enforcement Actions / Prosecutions ] <--- [ PAC Tables Enforceable Oversight Report ]

The PAC holds formal, public-facing accountability hearings. It issues summons to accounting officers, demanding they appear in person to explain why their departments suffered financial losses, unvouched expenditures, or procurement failures as flagged by the auditor. At the close of these hearings, the PAC tables an enforceable report in parliament, recommending specific policy overhauls, the surcharging of negligent officials to recover lost funds, or the direct referral of cases to anti-corruption agencies for criminal prosecution.