E-guide On Participatory Audit

Citizen Engagement Practices by Supreme Audit Institutions: Tools and Methods

  1. Module 02
  2. Citizen Participation in the Audit Process
  3. Engagement Tools

Participation During the Follow-Up of Recommendations

As an important part of the accountability ecosystem, recommendations by SAIs should be implemented by the ministries and agencies executing the budget. Those recommendations, however, are effective only if auditees complied with them. Citizens who deal with government agencies on a daily basis and civil society advocacy groups who monitor public services are uniquely positioned to detect deficiencies in the implementation of audit observations, and they can complement and collaborate with SAIs’ compliance monitoring. Those external actors can then design campaigns using evidence provided by the SAI findings and can generate public pressure to improve government performance.

SAIs can help the public monitoring of compliance with audit recommendations. SAIs can prepare an annual statement showing the status of the implementation of recommendations in all audit reports—as well as in the annual report—which have been accepted by Parliament and in turn implemented by the auditee. Apart from publishing the report on their website, SAIs can also present the report to the CSOs. Because this version should be easy to compile and to read, CSOs will find it extremely useful and incorporate the information provided in the report into their advocacy strategy, and economic journalists will use the findings in their reports.

Mechanism: Dissemination of information about compliance with recommendations
Goal/benefits

  • Dissemination of compliance with audit results increases visibility of them, thereby promoting effective action by auditees.

  • It contributes to building strategic alliances between SAIs and external stakeholders, which can end up in joint exercises of collaboration throughout the audit cycle.
Method

CSOs can track government agency responses to instances of financial misconduct and corruption identified in SAI reports and make them public through active communication strategies and campaigns, thereby encouraging monitoring of compliance with audit recommendations.
Who can participate

  • CSOs

  • Academy

  • Think tanks

  • Media
Challenges and responses

Enhancing effective communication

  • Targeting the audience

  • Presenting audit results in reader-friendly formats

  • Backing recommendations with audit findings and conclusions

  • Developing strategies to put pressure on the auditee to increase timely compliance with SAI recommendations
Cases

In South Africa, audit reports are published and thoroughly disseminated. Based on those findings, the Public Service Accountability Monitor (PSAM)—a research and advocacy organization—works closely with the national legislature. The team tracks government agency responses to instances of financial misconduct and corruption identified by the Auditor General so as to pressure governments to take corrective action. PSAM (a) publicizes audit findings in press releases and on radio talk shows, (b) publishes a scorecard measuring the comparative compliance of various provincial agencies with public finance law, and (c) organizes public campaigns highlighting the large number of audit disclaimers issued by provincial audit entities—all of which has led to stronger financial management practices in provincial government agencies.

Ramkumar, Vivek: “Expanding Collaboration between Public Audit Institutions and Civil Society”, International Budget Partnership, Washington, D.C.: Read document

Mechanism: CSO’s monitoring of audit recommendations (monitoring and advocacy tools)
Goal/benefits

  • Monitoring of audit recommendations by CSOs contributes to enhancing the timely effect of audit work and increasing visibility of audit recommendations.

  • It empowers citizens and CSOs to ensure transparent and efficient public financial management and service delivery.

  • It costs SAIs nothing, while providing valuable input for forthcoming audit processes.
Method

Citizens and CSOs can monitor compliance with audit recommendations through public watchdogs or social audits. They can then share the results with the SAI in view of partnering efforts toward increased governmental accountability and state response when mismanagement or fraud is detected.
Who can participate

  • CSOs

  • Citizens
Challenges and responses

Enhancing effectiveness

  • Regular contact and communication with CSOs monitoring compliance

  • Previous training for participants (what is stated in the reports and how to track compliance with recommendations)

  • Ensuring that findings from CSOs will be considered by SAI when developing ongoing audits of the same program or agency.


Enhancing effective communication

  • Targeting the audience

  • Presenting audit results in reader-friendly formats

  • Backing recommendations with audit findings and conclusions

  • Developing strategies to put pressure on the auditee to increase timely compliance with SAI recommendations.
Cases

In Colombia, Joint Audits allow citizen engagement in the follow-up. After the audit, and once SAI issues the report, the auditee must develop an Improvement Plan. That plan is presented at a public hearing attended by the CSOs that took part in the audit. Those CSOs participate in establishing how the improvement plan will be monitored, as well as the definition of future audits.

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Bibliography

Nino, E. (2009): “Access to Public Information and Citizen Participation in Supreme Audit Institutions”, Buenos Aires, ACIJ.

IDI-INTOSAI (2013): “How to increase the use and impact of audit reports”.

DESA & INTOSAI (2011): “Effective practices of cooperation between SAIs and citizens to enhance public accountability”.

UN (2006):“Dialogue on Civil Society Engagement in Public Accountability”, Workshop Report, Manila, Philippines.

Cornejo, C. (2012): “Citizenship and Supreme Audit Institutions: Transparency, Civic Participation and Accountability”, report on the Expert´s Forum, coordinated on behalf of the TPA INITIATIVE (April 16th to 27th, 2012) in the Journal of the Ibero- American Experts’ Network Nº 9, pp. 42-47, Madrid, 1st semester.

TPA INITIATIVE – ACIJ, (2013): “Information Technologies and Public Control in Latin America. Contributions and Best Practices for the Strengthening of Supreme Audit Institution Websites”.

Castro, M., Cornejo, C. et al (2013): “Transparency, Participation and Accountability in Public Oversight: advancing Latin American SAIs agenda at the subnational level” in Supreme Audit Institutions. Accountability for development, NOMOS, INTOSAI-GIZ.

UN-INTOSAI (2011): “Audit and Advisory by SAIs: Risks and Opportunities, as well as Possibilities for Engaging Citizens”, Conclusions of the 22nd Symposium held in Vienna, March 5–7.

Van Zyl, A. (2013): “Greasing the Wheels of the Accountability System: How Civil Society Organizations close the Gap between Transparency and Accountability”, Washington D.C., International Budget Partnership.

Dassen, N. Arias, J. et al (2009): “Strengthening responsibility from public officials: building bridges between oversight agencies and civil society”.

Ramkumar, V. &Krafchik, W. (2006): “The Role of Civil Society Organizations in Auditing and Public Finance Management”, The International Budget Project.

Guillan Montero, A. (2012): “Building bridges: Advancing transparency and participation through the articulation of Supreme Audit Institutions and civil society”, Paper presented at the 2nd Transatlantic Conference on Transparency Research, Utrecht, June 7-9.

ELLA (2012): “The Latin American Approach to Improving Public Spending Oversight”.

OLACEFS – GIZ/BMZ (2012): “Citizen participation in public oversight: good practices for strengthening relationships between SAIs and citizenship”, Commission on Citizen Participation, San José.

INTOSAI (2013): “Challenges of SAIs regarding Sustainable and Efficient Ways to Communicate their Audit Findings and Recommendations”, INTOSAI Basic Paper, 22nd UN/INTOSAI Symposium, Vienna, March 5-7.