Evaluating the effectiveness of the oversight role of senate public accounts committee in promoting financial accountability in Nigeria (2015-2023)

This study evaluates the effectiveness of the Senate Public Accounts Committee (SPAC) in promoting financial accountability in Nigeria from 2015 to 2023. As a key oversight body within the National Assembly, the SPAC plays a critical role in scrutinising public expenditures and ensuring compliance with financial regulations. Using a mixed-methods approach, the research combines documentary analysis of committee reports, audit findings, and relevant legislation with interviews from key stakeholders, including legislators, public officials, and civil society actors. The study assesses the extent to which SPAC interventions have led to improved transparency, recovery of misappropriated funds, and enforcement of financial discipline across Ministries, Departments, and Agencies (MDAs). Findings reveal that while the committee has made notable contributions to raising public awareness and enhancing oversight, its impact has been constrained by political interference, limited enforcement powers, and inadequate follow-through on audit recommendations. The paper concludes with policy recommendations aimed at strengthening legislative oversight and institutional accountability mechanisms in Nigeria’s public finance management system.