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.

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Authors

Albert van Zyl

South Africa Country Manager

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.

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