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Inclusive performance audits in Nepal
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The Government of Nepal (GoN) has emphasized the importance of engaging citizens and civil society organizations (CSOs) at both the policy and local levels for the success of public financial management reform under the new federal administration system. Many newly elected officials lack experience in engaging citizens but channels for receiving and responding to feedback from citizens are critical to the success of the new federal structure as well as improvement of peoples’ lives. In this context, the experience of the Office of the Auditor General of Nepal (OAGN) in integrating citizen engagement in performance audits (CPAs) is crucial, and it is deemed important to support the continued efforts of OAGN in this regard. Between 2013-2018, support was provided by the World Bank to elaborate and test the CPA guidelines and the operations manual. Several World Bank projects and programs supported this process, most recently through the PFM Multi-Donor Trust Fund. The CPA Guideline was published in 2016. In 2018, the World Bank committed funds for a small project to support the OAGN in ensuring further efforts to promote citizen engagement in performance audits. The project eventually began in February 2019, with the following main deliverables:
capacity development of CSOs and elected local government officials in five locations in four Provinces: Province no. 1 (Biratnagar), 3 (Hetauda), 5 (Butwal and Nepalgunj) and 7 (Dhangadi);
• preparation of a training manual for capacity building of CSOs;
• review of the current CPA guidelines with recommendations for updates;
• a reflection workshop in Kathmandu at the end of assignment; and
• preparation of program documentation.
A consortium comprised by Helvetas Swiss Intercooperation and SKY Samaj Nepal was selected for facilitating the three-month program, originally from February to April 2019, later extended to end of May 2019.
Objectives of the Project The project’s specific objectives were to:
a) mobilize CSOs in selected municipalities to facilitate collaborative social accountability processes with local authorities, service providers and citizens through the use of CPAs in order to monitor health services expenditures (specifically medical supplies management) in selected health facilities;
b) undertake capacity building of CSOs on the mandates and technical aspects of the audit functions and on collaborative social accountability approaches that enhance consensus, inclusion and non-discrimination and use of human rights principles;
c) convene stakeholders for learning exchange and systematize learning by integrating it in OAGN’s Performance Audit Report and in a training manual on OAG-CSO engagement on participatory audits.
Due to the delay in project implementation and the OAGN focus on preparation and finalization of the Auditor General’s final annual report during the period of the project implementation, it was not possible to fully achieve project objective a). It was partially achieved, however, 7 through half day field sessions at the 5 training workshops, during which workshop participants visited health centers of different levels to undertake a partial citizen performance audit of the health services provided.
#Inclusive #performance #audits
Link: http://documents.worldbank.org/curated/en/974291563169575811/pdf/Nepal-Inclusive-Performance-Audits-in-Nepal-Promoting-Citizen-Participation-in-Performance-Audits-in-Nepal-Facilitated-through-the-Office-of-the-Auditor-General.pdf
Publisher:
World Bank ,   (2019 )
Type / Script:
Annual Report in English
Keywords:
GOVERNMENT AUDITING,TAX AUDITING,ACCOUNTING, ACCOUNTING AND REPORTING, AUDITORS FINANCIAL STATEMENTS,INTERNAL INVESTIGATIONS, INTERNAL OVERSIGHT
Thematic Group:
 WB : World Bank
Thesaurus:
05.02.00  -  Management
Reference Link:
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