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Citizen Participatory Audits in Nepal: Unveiling Untapped Potential for Governance


Kathmandu: When citizens are systematically excluded from planning, implementation, and monitoring processes, particularly in areas like public auditing, the legitimacy, transparency, and effectiveness of governance are fundamentally compromised. Yet, in practice, citizen participation in public audit remains a critically neglected domain in Nepal.



According to National News Agency Nepal, the essence of democracy lies not merely in the right to vote but in the continuous engagement of citizens in public affairs. This engagement can be both indirect (through elected representatives) and direct (through active participation in decision-making, planning, and oversight). Unfortunately, despite strong constitutional and legal provisions, direct citizen engagement in Nepal’s governance landscape-especially in audit processes-is weak and sporadic.



A comprehensive survey carried out in all 13 local levels of Kavrepalanchok district under the Local Accountability and Transparency Initiative Project implemented by Samudayik Sarathi revealed troubling statistics. Over 79% of respondents had not participated in local planning processes, 85% were absent during policy formulation, and 83% had not taken part in any form of monitoring or oversight. These figures are indicative of a broader national trend where citizen engagement remains largely symbolic or limited to electoral participation.



The 2023 Open Budget Survey by the International Budget Partnership scored Nepal a mere 31 out of 100 on public participation in budget processes, placing it in the ‘limited’ category. This underscores the need for urgent, systemic interventions to improve civic engagement in fiscal oversight.



Globally, the concept of Citizen Participatory Audit (CPA) is increasingly gaining traction. Institutions such as the United Nations and the International Organization of Supreme Audit Institutions (INTOSAI) have long recognized CPA as a tool for enhancing transparency, improving governance, and combating misuse of public funds.



Despite these pioneering efforts, CPA has yet to be institutionalized in Nepal. While the Office of the Auditor General (OAG) conducted 15 performance audits in the last fiscal year, civil society participation in these processes remains negligible.



Several interlinked challenges continue to inhibit meaningful participation in CPA. A primary barrier is the perception of auditing as a highly technical field, often seen as the exclusive domain of financial experts and government officials. This perception discourages ordinary citizens and even community-based organizations from getting involved.



To unlock the full potential of citizen participatory auditing in Nepal, a multi-pronged strategy must be adopted-one that simplifies access, strengthens capacity, and ensures institutional ownership. The participation process must be simplified, technology leveraged, and a nationwide awareness campaign launched to inform the public about CPA opportunities.



In conclusion, Citizen Participatory Audit is not just a good governance tool-it is a democratic imperative. In a context where fiscal accountability is vital to curbing corruption and ensuring service delivery, engaging citizens in public audit is both necessary and strategic. It is time for Nepal’s public institutions, civil society, and international development partners to move from token participation to meaningful collaboration.