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The study examined the impact of the Public Accounts Committee (PAC) on the performance of local administrative entities, focusing on the implementation of PAC's recommendations based on the Office of the Auditor General (OAG) observations. The objectives included assessing PAC's recommendations, monitoring their implementation, evaluating performance indicators, and analyzing the correlation between PAC's recommendations and local entities' performance. Using a descriptive approach, the study involved 23 participants from 2015-2018. Data were collected through questionnaires and analyzed using SPSS. The findings showed that 100% of respondents agreed that PAC regularly analyzes OAG reports, conducts monthly public financial management meetings, and that local entities perform better in areas such as social services, health, agriculture, education, and infrastructure due to PAC's recommendations. The study concluded that PAC significantly contributes to local entities' performance, though challenges remain in fully integrating recommendations into daily operations. Addressing these challenges with proposed strategies could further enhance performance.