This paper might help you: https://openknowledge.worldbank.org/handle/10986/8244

These challenges within the African context are poor implementation of International public accounting standard and the corrupt tendencies of public organizations

I sat in the Public Investment Committee of Parliament (Kenya) from 1992 to 1999 and during that time, I attended a number of Public Accounts Committee sittings too. In Kenya, whereas the Public Accounts Committee looks at the Accounts of Ministries, the Public Investment Committee looks at the Accounts of State Corporations.

Within the context of Public Administration, the Public Accounts Committee is a watchdog committee expected to check the utilization of public funds expended by the Executive. Thus first there are supposed to check-

This role can however be performed effectively only if Parliament is not "captured" by the Executive and if Political Parties are strong and the opposition can effectively play its role of checking on the government. So in terms of Public Administration- resource allocation is key to implementation of public policies which is expected to be citizen centric.

From that perspective there could be numerous challenges that face these committees. Where the Executive (President) is powerful, the line between top public servants and politicians is very thin. Most senior public servants are actually political appointees who cannot even be sanctioned by the Parliamentary Committee. Thereby rendering the work of the Parliamentary Committee and any finding inconsequential.