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
  4. Planning Phase
Participation During the Planning Phase

Annual Multi-stakeholder Planning Meetings

This participatory mechanism consists of a nonbinding consultation process through which SAIs hold annual meetings with CSOs and other stakeholders to receive proposals on entities and programs to be audited for their potential inclusion in the annual plan. The main goal of participatory planning is to improve the annual plan through technical knowledge and information provided by external actors.

This mechanism is an innovative way to incorporate citizen knowledge, increase responsiveness, and foster trust in the SAI. Audit selection is a technical issue that must remain objective and systematic, but working with civil society to incorporate their suggestions for potential audits, to the extent that they are consistent with technical needs, is a strong mechanism of public engagement.

Goals of the mechanism

  • Improve the annual planning with public demand and technical knowledge from CSOs and experts.
  • Increase public awareness among relevant stakeholders on the role and importance of the SAI in public accountability.
  • Raise interest about the audit reports, and generate public pressure for compliance with recommendations.

Step by Step

WHAT TO DO HOW TO DO IT
1. Create a database of potential participants

  • Develop criteria for CSO selection and outreach.

  • Create a database of CSOs and other stakeholders.

  • Send invitations for the annual consultation meeting.
2. Produce and disseminate information before the meeting

  • Produce citizen-friendly, simplified audit reports and other relevant information (such as audit calendar, SAI mandate, previous audit reports of public interest, and main priorities for next annual plan).

  • Send these documents in an email or send hard copies with the invitations.
3. Share the purpose of the meeting

  • The invitation to participate should clearly specify the purpose of the meeting and convey the importance of participation.
4.Meet face-to-face

  • The purpose of the meeting is to share information about the process, to explain SAI's mission and mandate, and to raise awareness of the benefits of mutual cooperation.

  • The meeting can adopt different formats according to the number of people invited and the duration of the event (panel presentations with Q&A, roundtable). Formats that encourage dialogue are preferable to one-way communication.
5. Set up a process for CSOs submitting proposals

  • After the meeting, CSOs can go back and start working on the proposal to submit audit evidence (with relevant backup information) and to draft a well-justified proposal or request SAI to audit a specific government program.

  • SAI will set and announce a deadline for CSOs to submit proposals.
6. Analyze proposals and make a decision

  • In this step, SAI will analyze the proposals according to its technical matrix of indicators, evaluate their accuracy and priority, and decide whether or not to include them in the audit plan.
7. Profide feedback to participants

  • SAI can inform the participants whether their proposal has been accepted or rejected.

  • If a proposal has been rejected, SAI can provide a short explanation on why it was not been accepted.

8. Follow up

  • SAI should send a copy of the audit report to those CSOs whose proposals were accepted, once the reports are issued and are publicly available.

Who can participate Challenges and responses Cases

  • CSOs (mainly)

  • Research centers

  • Policy makers

  • Journalists

Challenge: Ensuring effective participation

Responses:

  • Adequate planning and logistics

  • Sufficient and clear information about the mechanism (how to take part, how to build adequate proposals)


Challenge: Building sustainable communication beyond the annual meeting

Responses:

  • Providing information about the course of action undertaken regarding the proposal

  • Regular mailing

  • Website for sharing updates and information in the field

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Thematic Workshops
Citizen complaint mechanisms

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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.