This study focused on the role of District Council Public Accounts Committees in the financial management of district local governments. It was carried out at Arua District Local Government.

The study found that the Local Government Public Accounts Committee of Arua District Council did not examine reports of the Auditor General and the head of internal audit appropriately; that reports were not prepared and submitted to District Council and Minister responsible for local governments as required by law; and that the Chairperson of the District Council and the Chief Administrative Officer did not implement the recommendations of LGPAC suitably for effective financial management.