PAKİSTAN SAYIŞTAYININ VATANDAŞ KATILIMLI DENETİM ÇALIŞMALARININ DEĞERLENDİRİLMESİ

Year 2023, Issue: 129, 201 - 233, 11.08.2023

Muhammad Usman

https://doi.org/10.52836/sayistay.1319323

Abstract

Sosyal hesap verebilirlik; demokratik hesap verebilirlik ve yönetişimin merkezinde yer alır. Vatandaşların yönetime katılması ve yönetim süreçlerine dahil edilmesi, şeffaflığı ve kamuya duyulan güveni artırır. Pakistan Sayıştayı (DAGP), hesap verebilirliğini sağlamak amacıyla yürütmenin faaliyetleri üzerinde yasama gözetimi işlevlerini yerine getirmede ulusal ve bölgesel meclislerin Kamu Hesapları Komitelerine
gerekli desteği sağlar. Pakistan hükümeti ve Dünya Bankası, kamu mali yönetimi ve hesap verebilirliğin güçlendirilmesi için, sosyal hesap verebilirliği ve vatandaşların katılımcı denetimini geliştirmeye yönelik önlemler alınmasını gerektiren Sonuç Programı’nı (PforR) başlatmıştır. Bu programın bir sonucu olarak DAGP, vatandaşları denetim sürecine dahil etmek için Vatandaş Katılımlı Denetim (CPA) girişimini başlatmıştır. Diğer Sayıştayların deneyimlerine dayalı olarak DAGP’nin bu girişimi, sosyal hesap verebilirliği teşvik etmek için sosyal katılım ve katılımcı yönetişime yönelik teşvik edici bir girişim
olsa da SWOT ve PEST analizleriyle belirlendiği üzere, belirli engellerin ve güçlüklerin üstesinden gelinmeksizin, CPA beklenen başarıyı sağlayamayacaktır.

Keywords

Vatandaş Katılımlı Denetim, Katılımcı Yönetişim, Sosyal Hesap Verebilirlik, Yüksek Denetim Kurumları, Pakistan Sayıştayı

Evaluation of the Citizen Participatory Audit by the Department of the Auditor General of Pakistan

Abstract

Social accountability is central to democratic accountability and governance. The participation and inclusion of citizens in the works of the government improves transparency and public trust. The Department of the Auditor General of Pakistan (DAGP) provides the necessary support to the Public Accounts Committees of the national and provincial assemblies in carrying out their legislative oversight on the operations of the executive to hold them accountable. The government of Pakistan and the World Bank have initiated the Program for Results (PforR) for improving public financial management and accountability, which calls for taking measures to improve social accountability and citizen participatory audit. As a result of this program, the DAGP has introduced the Citizen Participatory Audit (CPA) initiative to integrate the citizens in the audit process. Although, based on the experiences of other SAIs, the
DAGP’s CPA is an encouraging initiative towards social inclusion and participatory governance to promote social accountability, it would not be as successful as anticipated unless certain impediments and challenges identified through SWOT and PEST analyses are overcome.

Keywords

Citizen Participatory Audit, Participatory Governance, Social Accountability, Supreme Audit Institution, Department of the Auditor General of Pakistan

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