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Freedom Forum is a prominent non-governmental organization in Nepal dedicated to institutionalizing democracy, protecting and promoting human rights, press freedom, freedom of expression, right to information, promoting audit accountability, open and accountable budget, public finance reforms, citizen engagement in public finance management and citizen participation in audit. Established in February 2005, the organization emerged in response to the political turmoil following Former King Gyanendra’s coup dated February 1, 2005, which imposed severe restrictions on media and democratic rights. A group of media professionals, legal experts, and academics founded Freedom Forum to safeguard Nepal’s hard-earned democratic freedoms during this repressive period.

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FF spearheads Citizen Engagement in Nepal's Performance Audit process

As an organization committed to advancing transparency, accountability, governance reforms and citizen participation, FF has taken a lead role in mobilizing civil society organizations (CSOs) for the Office of the Auditor General (OAG) Nepal's participatory performance audit initiative.

Responding swiftly to OAG Nepal's call for CSOs to submit expressions of interest in Citizen Participation in Audits (CPA) for the current fiscal year's audit cycle, FF launched an intensive nationwide outreach effort. The organization shared detailed guidelines and encouraged the concerned CSOs to submit letters of intent, enabling them to contribute directly to strengthening public sector accountability.

To maximize reach and effectiveness, FF activated its robust networks, including the Citizen Auditor's Group, which includes more than 90 trained representatives from CSOs across Nepal. It also provided targeted support to the recently formed CSOs' Public Finance Management (PFM) Working Group, offering step-by-step guidance on the application process to promote wider and better-informed involvement.

This mobilization forms part of FF’s longstanding commitment to fostering citizen engagement across the entire budget cycle from planning and formulation through execution to oversight and audit. By promoting inclusive PFM reforms, FF works to enhance fiscal transparency and ensure accountable use of public resources.

The OAG's steering committee previously finalized 16 key topics for the ongoing performance audit cycle, addressing vital aspects of public sector operations. While incorporating CPA into all 16 topics would be logistically demanding, FF advocates for a strategic, targeted approach. Achieving meaningful citizen participation in 7-8 selected topics would substantially improve evidence collection, enrich stakeholder input, boost audit depth and create a replicable model for future cycles.

Nepal's CSOs have expressed strong enthusiasm for CPA, recognizing its value in amplifying grassroots voices in governance and accountability processes. Challenges persist, however, particularly in terms of limited human resources and funding. FF underscores the potential for OAG to address these gaps by offering capacity-building training, technical support and modest resource assistance to empower CSOs for more impactful participation.

Through proactive facilitation including suggesting relevant audit focus areas, aiding in topic prioritization and guiding the submission of intent letters, Freedom Forum continues to serve as a vital bridge between citizens, CSOs and state institutions. This collaborative effort holds promise for elevating audit quality, building greater public trust and advancing Nepal's ongoing governance and accountability reforms.

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