E-guide On Participatory Audit

The basics of citizen engagement with Supreme Audit Institutions

  1. Module 01
  2. Readiness assessment
  3. For CSOs
  4. Getting On Board

Getting On Board - Guiding Questions

If you are citizen or CSO representative interested in working jointly with the oversight agency, try answering the outlined questions and check if you are ready to engage.

Appreciation of the context of SAI-CSO engagement

(Section 1 of 4)

Guiding questions

1. Do enabling policies and guidelines exist that govern citizen engagement in the SAI?


2. Do these policies provide clear guidelines on the scope and depth of citizen engagement in the audit process?


3. Are there existing support structures (human and financial) the SAI can provide to possible citizen partners?


4. Is the SAI open to providing capacity-building activities for CSOs to help them better understand the public audit process?


Institutional Capacity to Engage with the SAI

(Section 2 of 4)

1) Knowledge of the Audit Process

Guiding questions

1. Are the organization and staff knowledgeable about current governance initiatives and issues?


2. Are the organization and staff conversant on the concepts of social accountability and constructive engagement?


3. Do the organization and staff appreciate and understand the mandate of the SAI?


4. Are staff familiar with the development and use of participatory tools and mechanisms that can be leveraged when interacting with the SAI?


5. Are the organization and staff willing to be trained to understand the public audit process better?


2) Skills

Guiding questions

1. Are staff equipped with the necessary skills to constructively engage with the SAI?


2. Do staff have a working knowledge of the public audit process?


3. Do staff have relevant or practical experience in the conduct of auditing or public monitoring?


4. Do staff have practical experience in developing and administering participatory tools and mechanisms that can be leveraged when interacting with the SAI?


5. Do staff understand the value of audit reports and how they can be used to enhance public finance management?


6. Do staff have strong analytical skills that can be used when drafting audit reports?


7. Are staff skilled in technical writing?


3) Attitude

Guiding questions

1. Are staff willing to learn or be trained for the conducting of public audits?


2. Can staff work closely with state auditors throughout the process of conducting public audits?


3. Are staff willing to share their knowledge and skills to enhance the data-gathering methods when conducting public audits?


4. Are staff willing to work long hours even without honoraria from the SAI?


5. Are staff willing to abide by the SAI’s accounting and auditing rules and regulations?


6. Are the organization and staff willing to sign a confidentiality agreement that prohibits premature dissemination of audit findings?


7. Are the organization and staff willing to undergo due diligence procedures before engagement with the SAI is formalized?


8. Are the organization and staff willing to declare instances in which conflict of interest issues may arise, and would management be willing to voluntarily inhibit participation before conducting public audits?


Track Record

(Section 3 of 4)

Guiding questions

1. Has the organization been able to work with different government agencies with relative ease?


2. Has the organization been able to satisfactorily implement projects that focus on social accountability practices?


3. Has the organization previously worked with the SAI in a satisfactory manner?


4. Has the organization engaged with third parties (for example, CSOs, other accountability institutions, the media,) that bridged to the SAI in the development of joint initiatives?


5. Has the organization used audit reports or other information provided by the SAI to develop initiatives aimed at exacting transparency and accountability?


Resources

(Section 4 of 4)

Guiding questions

1. In the absence of honoraria from the SAI, does the organization have the capacity to support the SAI–CSO engagement?


2. Are donors interested in supporting the SAI–CSO engagement in the audit process?


3. Are the organization and staff willing to devote their time, knowledge, and skills throughout the implementation of the SAI–CSO partnership?


4. Does the organization currently have any projects through which activities related to the engagement with SAIs might be funded (own resource, government or donor financed)?


5. Is the organization willing to collaborate with the SAI to design proposals for funding support?


Results

Appreciation of the context of SAI-CSO engagement

Importance: Very High

Why is this important? In implementing projects or programs, one must always be mindful of the importance of interrelationships at different levels (individual, organizational, institutional, and sectoral). This provides a general idea of the enabling environment and how it can affect SAI–CSO engagement. One must take into account the political economy of a country to see how key actors can influence the process; the existing laws that provide opportunities for CSO engagement in government processes; and the human, physical, and financial resources that are needed to support the initiative.

Institutional Capacity to Engage with the SAI

Importance: Very High

Why is this important? Equally important is an internal assessment of the institution’s needs and challenges before engaging with the SAI. The CSO needs to determine both institutional and individual motivations for engaging with the SAI. These should be supported by governance structures and the institutional mandate of the organization. In terms of resources, it is important to determine the individual knowledge, skills, and attitude of the staff to implement participatory audit activities with the SAI. This section is divided into three subsections that provide questions to assess the CSO’s knowledge, skills, and attitude.

Track Record

Importance: High

Why is this important? An organization’s track record speaks for itself. It provides a good overview of its understanding of government mandates, procedures, and processes. Having a good track record also shows the organization’s capacity to engage with government institutions.

Resources

Importance: High

Why is this important? The conduct of public audits places a strain on human, physical, and financial resources. Given the limited resources of both governments and CSOs, financial mechanisms must be explored, established, and strengthened.

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