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This e-guide is the result of a partnership between the World Bank’s Open and Collaborative Governance (OCG) practice within the Global Governance Practice (GGP) and the Asociación Civil por la Igualdad y la Justicia (ACIJ). The e-guide also calls upon the work of many other organizations with whom members of the partnership have forged solid collaboration and that are leading the work on SAI–citizen engagement (International Organization of Supreme Audit Institutions [INTOSAI], United Nations Department of Economic and Social Affairs [UN DESA], and International Budget Partnership [IBP], among others). It has been developed under the Advancing Public Participation in the Budget and Audit Process (PPBA) program, which helps SAIs and CSOs establish an effective working partnership to enhance the audit process and the effect of its work. Over the past two years, the PPBA program has been supporting a number of important initiatives, including multistakeholder dialogues (at the regional level); capacity-building programs and technical support in the form of peer-assisted interventions (at the national level); and international discussions and research work (at the global level).