This policy brief presents best practices, challenges, and recommendations to improve the functionality of the Local Government Public Accounts Committee. These have been generated from the training of the Local Government Public Accounts Committee and other statutory bodies including the District Land Board (DLB) and District Service Commission (DSC) conducted by the Advocates Coalition for Development and Environment (ACODE) This policy brief is cognizant that the Local Government Public Accounts Committees (LGPAC) are charged with the responsibility of promoting transparency and accountability during the execution of the functions devolved to local governments. The purpose of this policy brief is to present the emerging issues affecting the performance of the Local Government Public Accounts Committee (LGPAC) with a view of causing action by both central government agencies and local governments.