E-guide On Participatory Audit

The Basics of Supreme Audit Institutions-Citizen Engagement

  1. Module 01
  2. International Legal Framework

Global Initiative for Fiscal Transparency

The GIFT is a multistakeholder action network that acts to promote significant and continuous improvements to fiscal transparency, participation, and accountability in countries around the world by advancing incentives, norms, technical assistance, and new technologies.

GIFT provides a grand opportunity for SAIs to engage and strengthen their independence, effectiveness, and efficiency through the application of high-level principles for fiscal transparency.

As Principle 9 states, “The SAI should have statutory independence from the Executive, and the mandate, access to information, and appropriate resources to audit and report publicly on the raising and commitment of public funds. It should operate in an independent, accountable and transparent manner.”

Together with the OGP, SAIs can gain wide support for their mission and improve their operations through increased engagement with global, multistakeholder initiatives. Likewise, GIFT strongly backs citizen participation in public debate and discussion about the design and implementation of fiscal policies.

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Bibliography

TPA Initiative – ACIJ (2011): “Diagnostic Report on Transparency, Citizen Participation and Accountability in Supreme Audit Institutions of Latin America”

TPA Initiative – ACIJ (2013): “Audit Institutions in Latin America. Transparency, Citizen Participation and Accountability Indicators”.

Cornejo, C., Guillan, A. & Lavin, R. (2013): “When Supreme Audit Institutions engage with civil society: Exploring lessons from the Latin American Transparency Participation and Accountability Initiative”, U4 Practice Insight Nº5, Bergen, U4 Anti-Corruption Resource Centre - Chr. Michelsen Institute.

O´Donnell, Guillermo (2001): “Horizontal. Accountability: The legal institutionalization of mistrust”, Buenos Aires, PostdataN°6, pp. 11-34.

OECD (2013): “Citizen Engagement and Supreme Audit Institutions” (Stocktaking Report: DRAFT).

UN (2013): “Citizen Engagement Practicesby Supreme Audit Institutions”, Compendium of Innovative Practices of Citizen Engagementby Supreme Audit Institutions for Public Accountability.

INTOSAI (2013): “The Value and Benefits of Supreme Audit Institutions – making a difference to the lives of citizens”,ISSAI 12.

INTOSAI (2013): “Beijing Declaration”.

OLACEFS (2013): “The Santiago Declaration”.

INTOSAI (2010):“Principles of transparency and accountability”,ISSAI 20.

INTOSAI (2010):“Principles of Transparency and Accountability - Principles and Good Practices”, ISSAI 21.

INTOSAI (2007): “The Mexico Declaration on SAI Independence“, ISSAI 10.

OLACEFS (2009): “Asuncion Declaration”.

INTOSAI (1977): “Lima Declaration”.

UN (2011): Resolution A/66/209 “Promoting the efficiency, accountability, effectiveness and transparency of public administration bystrengthening supreme audit institutions”.

UN (2003): “United Nations Convention against Corruption”.