Lead authors: Renzo Lavin & Carolina Cornejo (ACIJ)
- Module 02
- Citizen Participation in the Audit Process
- Engagement Tools
- Planning Phase
Citizen Complaint Mechanisms
Registering complaints is the most common way through which any citizen can alert the SAI about possible fraud, waste, abuse, mismanagement of public funds, or alleged irregularities within state agencies or government programs. That input can help steer the SAI planning process to target areas where improper activities are detected, thereby directing their audit plans to better reflect the social demand for control. That help is particularly important because the scope of audits may not always reach areas vulnerable to corruption, or SAIs might not have planned to conduct certain audits for situations that call for immediate action.
Citizen complaints may be lodged on-site or in public hearings, although most SAIs offer various channels, such as hotlines, mailboxes, online forms. That variety allows wide participation, especially online engagement.
Whether reports are anonymous or not, protecting the identity of the complainant is critical. Also important is guaranteeing the clarity of and accessibility to information regarding the procedures for filing complaints and allowing citizens to attach supporting documentation, which can be extremely useful for the audit process.
Citizen complaints are indeed a valuable tool for engagement with SAIs, but for that input to prove effective, SAIs must show how these inputs are mainstreamed. Therefore, SAIs should provide feedback to complainants so that they can monitor the status of their complaint and check to see whether the SAI has reviewed it and what course of action has been undertaken. In this way, citizens can get more actively involved in the audit process by providing additional information when the audit is carried out or by monitoring the auditee´s compliance with recommendations once the report is issued. This citizen involvement will ultimately contribute to increasing the effectiveness of SAIs’ work.
Goals of the mechanism
- To improve the annual planning through addressing societal interests related to government activities and high-risk areas
- To improve the planning of actual audit work
- To obtain reports from citizens regarding alleged mismanagement or fraud, and to enable engagement along the audit process
- To make audits more responsive and effective
| Who can participate | Challenges and responses | Cases |
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Everyone. Any citizen can take part, even anonymously. |
Challenge: Ensuring effective participation Responses:
Challenge: Building sustainable communication Responses:
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Type I: List of SAIs that have created formal mechanisms to actively seek citizen input and complaints AND report back on the status of the requests, feedback, or input
| Country | Description of the Method/Mechanism | SAI publishes report on how many citizen-requested audits have been accepted |
| South Korea |
At the BAI, citizen participation in the audit process is generally limited to the preliminary or planning stage of auditing.
The BAI decided to maintain both channels of audit requests from the citizens because ARPI is much broader than CAR in terms of eligibility of requesters, audit scope, and time limit for reporting an audit result. To avoid any confusion for citizens, the BAI is working with the National Assembly and other related agencies to integrate these two channels into one. See more here |
Requesters of the audit are notified and told whether or not the audit request had been accepted. The Committee’s final decision on the acceptance of audit requests shall be conveyed to the requesters within 30 days of submission. The BAI shall complete the requested audit within 180 days of the decision made by the Committee. See more here |
| Colombia |
SAI mainstreams citizen participation through the Delegated Comptrollers´ for Citizen Participation, especially through its units related to citizen engagement:
Citizen complaints are managed by the Direction of Attention to the Citizen: See more here |
SAI publishes report on the number of citizen-requested audits that have been accepted by the SAI and what course of action has been undertaken. See report on evaluation and monitoring of citizen complaints (2012): here |
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Slovakia OPEN BUDGET QUESTIONNAIRE Slovakia (2011) – Section “Supreme Audit Institutions: Public Engagement During Audit” See more here. |
The SAI in Slovakia has established accessible mechanisms for public engagement through which the public can assist and take part in audit investigations. Citizens can participate in determining what is to be audited. There is a web-based interface for collecting complaints and suggestions, as well as requests for information from the SAI. Annually, SAI receives around 500 submissions and can adjust the audit plan based on their findings. Citizens can also use the usual methods of contact (telephone, fax, mail) to communicate with the SAI. The SAI also provides useful information regarding what can and cannot be audited so that citizens can file appropriate complaints: Read document See also: Read Document |
The SAI does not release a special report about what was done with the public input and tips for the area of control, but a separate web questionnaire by which, after registration, citizens can obtain information about the status of their feedback and input: See more here |
Type II: List of SAIs that have created formal mechanisms to actively seek citizen input and complaints but DO NOT report back on the status of the requests, feedback, or input
| Country | Type of Participation | SAI publishes report on the number of citizen-requested audits that have been accepted by the SAI |
| Mexico |
The Ethical Complaint Line is a confidential, safe mechanism by which citizens can denounce irregularities in the expenditure of federal public resources that could involve unwarranted conduct on the part of public officials in the three branches of government. SAI uses the complaints received to plan audits, broaden the objectives and scope of audits under way, promote investigation, and, if appropriate, sanction the unwarranted conduct of public officials. The law establishes the obligation to submit audit reports with results of public consultations. |
No |
| Slovenia |
SAI seeks citizen input in to the audit process. In 2010, the SAI received 409 proposals for auditing (126 from individuals). For details, please refer to SAI Annual Report (162 cases in 2010; SAI Annual Report for 2010; p. 23 - in Slovenian) |
SAI reports all received proposals for auditing, but not the number they have executed or accepted. However, SAI provides answers to direct questions from the general public or from institutions. |
| Brazil |
SAI has created formal mechanisms, such an electronic form on the website on which citizens can request that TCU conduct an audit on specific issues; and a dedicated phone line for feedback or audit requests, as well as to schedule visits and register an in-person complaint. In addition to seeking public input to determine its audit agenda, SAI also provides formal opportunities for the public and civil society organizations to participate in the actual audit investigations as witnesses or respondents. See more here. |
No |
| Peru |
CGR has set up a Complaint Service Center, which allows the Comptroller General’s Office to verify the input and feedback received from citizens and establish whether or not reasons exist to audit an institution. See more here. |
No |
| Georgia |
The Chamber has a window on its website for the citizens may submit a letter or complaint to the administration. The website also displays a hotline number for citizens to ask questions or submit remarks by phone. See more here. |
No |
| Ecuador |
Public hearing: At these hearings, citizens’ requests and complaints are heard and registered. Officials and the Auditor General attend the hearings and make reports, but they also receive information and audit evidence. These hearings take place at SAIs’ regional headquarters. In addition, citizens may report misuse or waste via e-mail. See more here. |
No |
| Costa Rica |
Complaints can be lodged on site, online, or by mail or phone. Citizens can monitor the status of their complaint by referencing a numeric code that is assigned to it. Complaints are handled by the Area Complaints and Investigations. If they are accepted, they could be investigated by an internal unit of the Comptrollers General, the Active Administration, or the Internal Audit of the reported organism. See more here. |
No |
| Dominican Republic |
Citizens may file complaints via an online form, but the complaint may not be anonymous. After evaluating the relevance of complaints, requests for investigations, and audits received through the Department of Social Control (specifically, through the Division of Reception and Processing of Complaints), SAI has the authority to accept a request or to reject it if it does not have solid support. See more here. |
No |
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2015 Copyright - World Bank Institute & ACIJ
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