Public auditing (PA) is emerging as an important development
tool to monitor whether the outputs desired of a project
are on track. Public auditing also helps to maintain transparency
at the community level. In Nepal the history of public auditing
is very short. Despite the fact that public auditing is
accepted practice and is applied in nations the world over
as a tool of good governance, Nepal is only just started
to apply public auditing to monitor development activities
at the level of the community.
Poverty alleviation through community development receives
much support from the donor community, with a substantial
amount of financial support being received via government
channels, NGOs, and directly to different sectors of the
community. However, many of these entities have been criticized
for lack of transparency, misuse of funds, lack of community
ownership, imbalanced development activities, exclusion,
unsustainable activities, and so on. Public auditing should
be applied to all projects and programmes receiving funds.
Although various bodies have been testing different models
of public auditing in the context of development in Nepal
for the last ten years, a uniform model of implementation
has not been adopted.
This publication, 'Public Auditing Resource Manual’
is intended to suggest a standard methodology, serving as
a useful resource for those working at the community level
who wish to apply PA tools to development projects and programmes,
as well as those readers who are interested in finding out
more about the development of PA in Nepal in general. The
manual aims to train members of the community people in
public auditing and its implementation at the community
level. To make this more effective, the community should
lead the process and projects / programmes with outsiders
only playing a facilitator’s role. Ultimately it is
expected that a trained group of local-level resource persons
will be able to lead the public auditing process in the
community regardless of the nature of the project implemented.
Please click on pictures to download the manual or contact
CSP for printed material.
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