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External Oversight : Social Accountability

 

 

International Good Practices and Reference Models

A Comparative Study of Social Audit Models and Reports (Published by the Glasgow Caledonian University): This paper compares six different social audit models and their published reports. While these models share some common features there are also some significant differences. The models generally adopt similar processes of social audit and emphasis the inclusion of stakeholders in the audit process. While external verification is a common feature of most of the models there are problems with external verification that have been identified in the literature. The stakeholder and theme approaches are the most common approaches used in the presentation of social reports.

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Guidance and Tips

The World Bank Source Book on Social Accountability: In an effort to capture the diverse experiences from across the world and make them available in one single place, the World Bank began developing a Sourcebook in 2005 on these approaches for reference, familiarization and inspiration. Practitioners and decision makers in the World Bank and in client countries constitute the primary audience for the Sourcebook.

Accountability for the 21st Century:  Supporting the scrutiny function of Parliaments and Legislatures (by Edward Hedger and Andrew Blick of the Overseas Development Institute):  This paper examines the objectives of public accountability, the roles of PACs and SAIs in the public accountability process, and possible options for PACs and SAIs to improve their practices and strengthen their influence.

Strategy for Strengthening the Public Audit Function in South Asia – Risks and Opportunities (by Vinod Sahgal for the Regional Auditors’ General Conference on Harmonizing Institutional Efforts for Promoting Accountability in the Public Sector):   This paper introduces emerging best practices and discusses the challenges, risks, and opportunities facing donors and SAIs in South Asia.

Strategy for Strengthening the Public Audit Function in South Asia – Risks and Opportunities (by Vinod Sahgal for the Regional Auditors’ General Conference on Harmonizing Institutional Efforts for Promoting Accountability in the Public Sector):   This paper introduces emerging best practices and discusses the challenges, risks, and opportunities facing donors and SAIs in South Asia.

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Country Case Studies and Lessons Learnt

The Role of Civil Society Organization in Auditing and Public Finance Management: This paper from the International Budget Project examines the potential role of civil society in the budget process through four different case studies taking place in India, South Africa, and the Philippines.

Expanding Collaboration Between Public Audit Institutions and Civil Society: In this paper Center for Budget and Policy Priorities presents brief overviews of innovative civil society and SAI practices adopted in six countries that were represented at an IBP audit conference in Manila that brought together representatives of civil society organizations and officials from public audit institutions. The overviews are followed by an analysis of the opportunities that are available for increasing collaboration between civil society organizations and national public audit institutions – as well as the challenges that these working relationships will generate. Finally, the paper discusses the steps that could be taken to mitigate these challenges and raise the profile and acceptance of participatory audit practices. 

Power to the People - Evidence from a Randomized Experiment of a Community Based Monitoring Project in Uganda(Written by Martina Björkman and Jakob Svensson):This paper presents the results of a randomized evaluation of a community-based monitoring intervention (Citizen report cards) intended to enhance rural communities ability to hold primary health care providers account-able. Both the quality and quantity of health service provision improved in the treatment communities.

World Bank Source Book on Social Accountability: In an effort to capture the diverse experiences from across the world and make them available in one single place, the World Bank began developing a Sourcebook in 2005 on these approaches for reference, familiarization and inspiration. Practitioners and decision makers in the World Bank and in client countries constitute the primary audience for the Sourcebook.

Nigeria’s Experience Publishing Budget Allocations: A Practical Tool to promote Demand for Better Governance: This paper summarizes how making information about budget allocations available helped citizens to understand where resources were flowing between levels of government and hold authorities accountable for using those resources for the public interest.

PFM in Africa:  Where are we, how did we get here, and where should we go?  Lessons from PEFA and World Bank PFM Reports (Brookings Institution and AFR):  This paper aims to identify themes emerging from practice within, and recent efforts to improve, PFM systems in Africa, including guidance for future reform. Given the themes identified, it also seeks to suggest a perspective on the role non-governmental civil society organizations (CSO) could play in strengthening PFM in the future. 

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Other Reference Materials

The World Bank Source Book on Social Accountability:In an effort to capture the diverse experiences from across the world and make them available in one single place, the World Bank began developing a Sourcebook in 2005 on these approaches for reference, familiarization and inspiration. Practitioners and decision makers in the World Bank and in client countries constitute the primary audience for the Sourcebook.

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