Description
Reform Description
The key reform to be implemented is the development and institutionalizing of a mechanism for improving public participation through the Citizens’ Participatory Audit (CPA) framework. This initiative aims to strengthen the connection between horizontal accountability (oversight by state institutions) and social accountability (citizen-led monitoring). The CPA framework is currently being collaboratively designed by the Office of the Auditor-General of Kaduna State, in partnership with civil society organizations, under the leadership of the Civil Society Co-chair on Strengthening Participatory Budgeting Processes.
Once established, this framework will serve as a structured, coordinated platform that integrates citizen engagement directly into the annual audit process. By fostering collaboration between government audit bodies and citizens and civil society, the CPA framework will enhance transparency, promote shared ownership of oversight functions, ensure more effective monitoring of public spending, and check corruption. This reform is expected to improve the quality and responsiveness of public service delivery, encourage informed civic participation, and ultimately build greater public trust in governance systems.
Problem(s) Addressed by Reform
This reform aims to address a critical and often overlooked gap in the public accountability cycle—the lack of meaningful citizen engagement in the audit process. While Kaduna State has made commendable progress in fostering public participation during the budgeting stages—formulation, approval, and implementation—the audit phase remains predominantly institution-driven, with limited opportunities for civic input. This disconnect has created a weak link in the accountability chain. Citizens and civil society organizations (CSOs) have increasingly taken part in budget tracking, project monitoring, and service delivery assessments, yet their observations and findings frequently lack the formal channels or institutional leverage needed to prompt action or reform. Consequently, issues such as non-compliance with budget provisions, resource mismanagement, and even outright corruption often go unaddressed.
The Citizen Participatory Audit (CPA) reform seeks to bridge this gap by institutionalizing a structured, inclusive, and transparent mechanism for civic engagement throughout the audit cycle. By doing so, it transforms citizen participation from an informal, observational role into a formalized and impactful component of public oversight. This ensures that the voices of citizens and community-based monitors are not only heard but meaningfully integrated into audit findings, recommendations, and follow-up actions. The reform enhances the likelihood that documented irregularities or inefficiencies identified by the public lead to tangible corrective measures, sanctions where necessary, and improved governance outcomes. In essence, the CPA reform reinforces the audit process as a vital accountability tool, helping to close the feedback loop between citizens and the state, and ultimately contributing to a more transparent, responsive, and trustworthy public financial management system.
This reform represents a significant step forward in tackling corruption and promoting accountability by directly involving citizens and civil society in the audit process. By creating a structured mechanism for public participation, it empowers citizens to directly assess the use of public resources, raise concerns, and contribute to identifying and addressing irregularities. This inclusive approach strengthens oversight, improves service delivery, and ensures that public spending is aligned with community needs, ultimately enhancing value-for-money in government operations.
Beyond improving efficiency, the reform also fosters greater public trust in institutions. When citizens are given a meaningful role in governance and witness real outcomes from their involvement, confidence in the integrity and responsiveness of public systems grows. This collaborative model not only addresses immediate governance challenges but also contributes to long-term systemic change by embedding transparency, accountability, and civic engagement at the core of public administration.
Relevance to OGP Values
The institutionalization of the Citizen Participatory Audit (CPA) framework will directly support and reinforce the core values of the Open Government Partnership – transparency, public accountability, civic participation, and inclusiveness – in Kaduna state. By embedding citizen engagement within the financial, compliance, and performance audit processes, the CPA ensures that government actions, particularly in the use of public resources and service delivery, are open to public scrutiny. This integration transforms audits from being solely technical exercises into participatory platforms where the public can play an active role in evaluating government performance.
The CPA framework enhances transparency by providing citizens with access to relevant audit information and creating structured opportunities for engagement. It promotes accountability by enabling citizens to contribute evidence-based findings and recommendations, while also requiring government institutions to respond effectively and promptly. Most importantly, it creates a safe and enabling space for civic participation, where diverse voices can be heard and valued in shaping governance outcomes. Through these mechanisms, the reform not only aligns with open government values but also institutionalizes them within the broader framework of public sector oversight and service delivery.
Intended Results
By the end of the implementation period, the reform aims to significantly increase citizen and civil society organization (CSO) participation in the audit process. This will lead to greater public engagement in shaping audit findings and influencing recommendations. As more citizens and CSOs become involved, their contributions will help ensure that audit outcomes reflect community concerns and priorities, thereby strengthening the relevance and responsiveness of the audit process.
In addition, the reform is expected to result in a higher number of audit queries being addressed by government institutions, contributing to improved accountability and more effective use of public resources. These changes will enhance the overall public financial management system of the state, making it more transparent, responsive, and performance-driven. Ultimately, these outcomes will help build public trust in governance and institutionalize a culture of accountability.
Milestones
Key milestones within the implementation timeline will include the joint conduct of participatory project verification exercises by the Office of the Auditor-General in collaboration with civil society organizations (CSOs) representing the interests of citizens. These exercises will allow for inclusive, on-the-ground assessment of public projects to ensure alignment with budgetary allocations and expected outcomes. This process will enhance transparency and create a shared understanding of service delivery performance among stakeholders.
Following verification, the development of audit reports incorporating both technical findings and citizen-generated insights will be undertaken. Based on these reports, citizen-friendly scorecards will be produced to communicate performance and accountability outcomes in an accessible format. The final milestone will focus on advocating for and monitoring the implementation of audit recommendations by relevant government bodies, ensuring that identified issues are addressed and that the audit process leads to meaningful improvements in governance and service delivery.
Is Civil Society Involved?
Yes. The civil society has been actively engaged from the outset. A broad coalition—including accountability mechanisms, media outlets, development partners, professional associations, and other stakeholders—has collaborated under the leadership of the OGP Technical Working Group on Strengthening Participatory Budgeting to shape the Citizen Participatory Audit (CPA) framework. Their contributions have informed the framework’s design, priorities, and methodologies, ensuring it reflects community needs and global best practices.
Looking ahead to implementation, the CPA framework explicitly assigns clear roles and responsibilities to every stakeholder group, with civil society organizations (CSOs) positioned as core participants. CSOs will help carry out project verifications, co-draft audit findings, communicate results to the public, and monitor government follow-through on recommendations. This structured involvement guarantees that civic voices remain central throughout the audit cycle, from conceptualization to execution and oversight.