Responding to the challenges of supreme audit institutions: Can legislatures and civil society help?
MetadataVis full innførsel
- Publications 
OriginalversjonBergen: Chr. Michelsen Institute (U4 Issue 2009:1) 33 p.
The gaps between approved budgets and the realisation of policy and development goals stand among key governance challenges in many developing countries. Supreme Audit Institutions (SAIs) play an important role in holding governments to account. However, many SAIs face serious challenges when trying to evaluate the expenditures and performance of government agencies. This U4 Issue Paper explores those challenges in detail and suggests how SAIs can overcome some of them by forming and strengthening alliances with parliaments and civil society. It proposes that in circumstances where the legislature is weak, the SAI may need to stretch the letter of their mandate for the benefit of more effective application of public resources to development challenges. Given their central role in funding governance reform, donors have a potentially key role to play in supporting SAIs. Existing support could be made more efficient if related interventions were better coordinated and if underlying political dimensions were taken into account. Donors could also play an important role in financing innovative partnerships between SAIs, legislatures, and civil society.
UtgiverChr. Michelsen Institute
SerieU4 Issue 2009:1
Viser innførsler beslektet ved tittel, forfatter og emneord.
Maximising the efficiency and impact of Supreme Audit Institutions through engagement with other stakeholders Reed, Quentin (U4 Issue 2013:9, Research report, 2013-08-01)The effectiveness of Supreme Audit Institutions (SAIs) is not determined solely by resources and capacity levels. A range of other factors is of equal importance, including the accessibility and communication of audit ...
Wang, Vibeke; Rakner, Lise (Research report, Research report, 2005)Despite the important accountability functions assigned supreme audit institutions, little is known about their actual functioning and we have scant information about how supreme audit institutions interact with other ...
When Supreme Audit Institutions engage with civil society: Exploring lessons from the Latin American Transparency Participation and Accountability Initiative Cornejo, Carolina; Guillan, Aranzazu; Lavin, Renzo (U4 Practice Insight 2013:5, Report, 2013-12-17)The Transparency, Participation and Accountability Initiative illustrates emerging partnerships between audit institutions and citizens, and highlights the benefits and challenges of a cooperative approach for engaging ...