PhD Thesis Ensuring Government’s Financial Accountability: Role of Public Accounts Committee (PAC) in 8th and 9th Parliament of Bangladesh The thesis is submitted to the Dhaka University in fulfilment of the requirements for the degree of Doctor of Philosophy (PhD) by Md. Abu Saleh Registration No.: 173/2011-12 Re-registration No.: 91/2016-17 Academic Session: 2011-12 DEPARTMENT OF POLITICAL SCIENCE DHAKA UNIVERSITY BANGLADESH AUGUST 2020 PhD Thesis on Ensuring Government’s Financial Accountability: Role of Public Accounts Committee (PAC) in 8th and 9th Parliament of Bangladesh The thesis is submitted to the Dhaka University in fulfilment of the requirements for the degree of Doctor of Philosophy (PhD) by Md. Abu Saleh Registration No.: 173/2011-12 Re-registration No.: 91/2016-17 Academic Session: 2011-12 Supervised by Dr. Sabbir Ahmed Dr. Mohammad Sohrab Hossain Professor Professor Department of Political Science Department of Political Science The University of Dhaka. The University of Dhaka. DEPARTMENT OF POLITICAL SCIENCE DHAKA UNIVERSITY AUGUST 2020 Dedicated To My Parents i Certification August 2020 The thesis entitled “Ensuring Government’s Financial Accountability: Role of Public Accounts Committee (PAC) in 8th and 9th Parliament of Bangladesh” by Mr. Md. Abu Saleh is conducted under our supervision and we find it satisfactory for submission to the Department of Political Science under the faculty of Social Sciences, Dhaka University in fulfilment of the requirements for the degree of Doctor of Philosophy. Dr. Sabbir Ahmed Dr. Mohammad Sohrab Hossain Professor Professor Department of Political Science Department of Political Science Dhaka University. Dhaka University. ii Declaration I do hereby declare that I have submitted the thesis entitled “Ensuring Government’s Financial Accountability: Role of Public Accounts Committee (PAC) in 8th and 9th Parliament of Bangladesh” to the Department of Political Science under the faculty of Social Sciences, Dhaka University in fulfilment of the requirements for the degree of Doctor of Philosophy. It has been carried out by me under the supervision of Professor Dr. Sabbir Ahmed and Professor Dr. Mohammad Sohrab Hossain, Department of Political Science, Dhaka University, Bangladesh. After checking plagiarism through special software, the thesis was made ready for submission. The thesis has not been submitted to any university/ institutions for any other degree. Md. Abu Saleh PhD Student Dhaka, Bangladesh Department of Political Science August 2020 Dhaka University. iii Acknowledgements In the commencement of acknowledgement, I like to express all the praise and gratefulness to the Almighty Allah, the creature of the universe who has given me the life, ability, energy, patience, time and opportunity to complete this thesis. The works presented in this thesis have been possible to complete by me with the cordial association of various academics, colleagues, friends and many other people. I like to extend my sincere gratitude and appreciation to all those who helped me a lot to write this PhD thesis. I would like to express my heartfelt gratitude to my supervisors Professor Dr. Sabbir Ahmed and Professor Dr. Mohammad Sohrab Hossain as they decided to guide me as supervisors in this PhD research. My special words of gratefulness to both of my respected supervisors for their continuous support, advice and dedication, for their patience, motivation, inspiration, and scholarly supervision throughout. It was simply not possible for me to accomplish the research without their guidance; I am greatly indebted to them. I am especially grateful to Mr Hafiz Uddin Khan, Mr Asif Ali, Mr Masud Ahmed, Mr Muhammad Ahsan Ali Sarkar, Mr Ahmed Ataul Hakim, former CAG of Bangladesh for giving me intensive interviews on this issue. I am thankful to Dr. Akbar Ali Khan, former Advisor of Caretaker Government and former Cabinet Secretary, Mr Ali Imam Majumdar, former Cabinet Secretary, Professor Dr. Nizam Ahmed for giving me their valuable time and insights regarding this research problem. My special regards to Mr Col. (Retired) Showkat Ali, MP and deputy speaker of 9th parliament, Dr. Mohiuddin Khan Alomgir, MP and former Minister, Mr Khandoker Asaduzzaman, MP, Prof. Md. Ali Ashraf, MP and Mr S.M Akram, former MP, Dr. Iftekharuzzaman, Executive Director of TIB, Mr Mizanur Rahman Khan, Joint Editor of Daily Prothom Alo for their important remarks and giving me time for an in-depth interview. I express my deep sense of gratitude to my teachers- Department of Government and Politics, Jahangirnagar University; Professor M. Salimullah Khan, Professor Dr. Dilara Choudhury, Professor Dr. Naseem Akhter Hussain, Professor Dr. Al Masud Hasanuzzaman, Professor Dr. Khursida Begum, Professor Dr. Tareq Shamsur Rehman, iv Professor Dr. Abdul Latif Masum, Professor Abdul Mannan, Professor Dr. Nayem Sultan, Professor Dr. Shamsul Alam Selim and Professor Basir Ahmed, Professor Dr. K.M Mohiuddin, for their constant inspiration and suggestion to conduct the research. Besides, my debt of gratitude to my childhood teachers of whose teaching at different stages of education has made it possible for me to attain my goal. Because of their kindness, I have been able to reach a stage where I could write this thesis. I am extremely indebted to the staffs at CAG office and Jatiya Sangsad Library for the reports and materials they provided me. I am also grateful to the Librarian and staffs of the Dhaka University Central Library for helping me to provide relevant materials for my research. I am thankful to my friends Dr. Sharif Ahmed Chowdhury, Executive Director of Bangladesh Institute of Democracy and Development (BIDD) and Dr. Hasibur Rahman, Chairman, Department of Political Science, BSMRSTU for their constant support, significant remarks and valuable time to proofread the research manuscript. I would like to express my gratitude to my colleagues for their constant inspiration and encouragement to complete my PhD research in due time. I am indebted to my uncles Mr. Sultan Ahmed Hawlader, Mr. Saha Alom Hawlader and Mr. Sahadat Hossain for their affection, love and wholehearted support throughout my life that gave me the strength to chase my dreams. I owe my debt to my wife, Dr. Sohana Sarmin for her unfailing support and understanding of my research. Her love and support have always been the source of my encouragement. I am thankful to my sons Ahnaf Saleh Aayan and Abdullah Saleh Shayan as they patiently tolerated my continuous absence from home during the study for the last several years. Last but not the least; I am thankful to many others who assisted me in one way or other. Md. Abu Saleh PhD Student Dhaka, Bangladesh Department of Political Science August 2020 Dhaka University. v Table of Contents List of Tables vi List of Figures viii List of Boxes viii List of ix Appendices Abbreviations x Abstract xiii Chapter-1 Introduction 1-11 Chapter-2 Theoretical Framework 12-28 Chapter-3 Origin and Development of Public Accounts Committee From the 29-48 British House of Commons to Bangladesh Jatiya Sangsad Chapter-4 Public Accounts Committee in Bangladesh (1973-2001) 49-73 Chapter-5 Role of Public Accounts Committee in the Eighth and Ninth 74-124 Parliament Chapter-6 Challenges of the PAC in Bangladesh 125-145 Chapter-7 Conclusion and Recommendations 146-158 References 159-172 Appendices 173-216 vi List of Tables Title of Tables Page No. Table: 4.1 Basic Facts about the PAC in the first Parliament, 1973 58 Table: 4.2 Performance of PAC in fifth and seventh Parliament 70 Table: 4.3 Comparison of PAC performance (1973-2001) 72 Table: 5.1 PAC in eighth and ninth parliament at a glance 76 Table: 5.2 The social standing of MPs 80 Table: 5.3 The social standing of PAC Members 80 Table: 5.4 Frequency of the PAC meetings and attendance of the PAC 83 members in the eighth and ninth parliament Table: 5.5 The average frequency of subcommittee meetings and 83 attendance of the members in the ninth parliament Table: 5.6 PAC reports at a glance 89 Table: 5.7 Amount of money recovered in the ninth parliament 93 Table: 5.8 Agents to implement PAC decisions 103 Table: 5.9 PAC decisions in the eighth and ninth parliament 105 vii List of Figures Title of Figures Page No. Figure: 2.1 Athenian Model of Accountability 17 Figure: 2.2 Feudal Model of Accountability 18 Figure: 2.3 Transitional Model of Accountability 18 Figure: 2.4 Simple Modern Model of Accountability 19 Figure: 2.5 Complex Modern Model of Accountability 19 Figure: 2.6 Analytical Framework of PAC 27 Figure: 6.1 Academic Background of the officers of Audit and Accounts 128 Cadre in OCAG Figure: 6.2 Working Manpower and Vacant Position in the office of CAG 130 List of Boxes Title of Boxes Page No. Box: 2.1 Functions of Accountability 15 Box: 2.2 Factors Affecting the Role of PAC 23 Box-4.1 Working Procedure of PAC 56 Box-5.1 Case Study-1 112 Box-5.2 Case Study-2 116 viii List of Appendixes Appendix-1 Committee Related Provisions in the Constitution of Bangladesh. 173 Appendix-2 The Rules of Procedure for regulating committees 174 Appendix-3 Tenure of Parliaments in Bangladesh 182 Appendix-4 General Information of the Eighth and Ninth Parliament 183 Appendix-5 PAC Members in the First Parliament 184 Appendix-6 Basic Facts of PAC in the Second Parliament, 1979 184 Appendix-7 PAC Members in the Second Parliament 185 Appendix-8 Members of Ad hoc PAC under the Martial Law of General H.M 185 Ershad Appendix-9 PAC members in the Fourth Parliament 186 Appendix-10 PAC members in the Fifth Parliament