Paper

Responding to the Challenges of Supreme Audit Institutions: Can Legislatures and Civil Society Help?

The gaps between approved budgets and the realization 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 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.

Downloads

Responding to the Challenges of Supreme Audit Institutions Can Legislatures and Civil Society Help.pdf

pdf, 0.32 MB
Authors

Albert van Zyl

Country Manager, South Africa , International Budget Partnership

Albert van Zyl is the International Budget Partnership’s (IBP) South Africa Country Manager. van Zyl joined IBP in 2005 from South Africa where he established and managed the macroeconomic analysis and budget offices in the Western Cape Treasury. Before that he worked at the Budget Information Service (BIS) at the Institute for Democracy in South Africa (Idasa) and directed it from 2000-2002. Most recently he worked as IBP’s Director of Strategy and Learning. Van Zyl holds MA degrees in Politics, Philosophy, and Economy from the Universities of Stellenbosch and Bordeaux, France. He has been published on a range of public finance issues including CSO oversight of budgets, fiscal policy, social service finance, budget transparency, and subnational finance.

Vivek Ramkumar

Senior Director of Policy,

Vivek Ramkumar joined the International Budget Partnership (IBP) in 2005 and currently is Senior Director of Policy. In this capacity, he oversees IBP’s research and advocacy efforts to expand the adoption of transparent and accountable budget systems around the world. As Senior Director, Vivek stands-in for the Executive Director, as requested. Vivek previously worked with the MKSS – an organization that pioneered the Right to Information movement in India. He also worked with a Mumbai-based nongovernmental organization called SPARC, which is part of the Shack/Slum Dwellers International. Vivek is a qualified Chartered Accountant and holds an MA from the London School of Economics.

Paolo de Renzio

Senior Research Fellow, International Budget Partnership

Paolo de Renzio joined the International Budget Partnership in October 2010 as Senior Research Fellow and is based in Rio de Janeiro, Brazil. His research agenda covers a broad range of topics, including budget transparency and accountability, equity and justice in budgeting, taxation and tax expenditures, among others. He also supports the team producing the Open Budget Survey. Prior to joining the IBP, Paolo worked as a Research Fellow at the Overseas Development Institute; as an economist and policy advisor in Papua New Guinea’s Ministry of Finance; and as a UNDP public sector specialist, lecturer, and independent consultant in Mozambique. He has been a consultant for the World Bank, the Organization for Economic Cooperation and Development, the European Commission, and for a number of bilateral donor agencies and international NGOs. Paolo holds a PhD in International Relations from the University of Oxford, where his research focused on the impact of donor policies on budget reforms in developing countries. He also holds an MSc in Development Studies from the London School of Economics and a Bachelor’s degree in Economics from ‘Bocconi’ in Milan, Italy.

About this resource
Related Countries & Regions
Global