C- Fighter Anti-Corruption Guide - Word for the Day - 31-08-09

AUDIT

Definition

An internal or external examination of an organisation’s accounts, processes, functions and performance to produce an independent and credible assessment of their compliance with applicable laws, regulations and audits.


Example in practice

- Indonesia’s Supreme Audit Agency found US$ 40 million missing from post-Tsunami emergency funds and massive irregularities, including that the bulk of materials bought went unused and many purchases were made long after the emergency period was over.’Social’ or community’ audits, where local citizens tracked whether aid was delivered, were also conducted by recipient villages in Indonesia.

Relevant links

—— Institute of Internal Auditors (IIA).
www.theiiaa.org

—— INTOSAI (International Organization of Supreme Audit Institutions).
www.intosai.org/en/portal/

—— ISSAI (International Standards of Supreme Audit Institutions).
www.issai.org/composite-347.htm

—— PEFA (Public Expenditure and Financial Accountability).
www.pefa.org/

C- Fighter Anti-Corruption Guide - Word for the Day - 30-08-09

ASSET RECOVERY

Definition

The legal process of a country, government and/or its citizens to recover state resources stolen through corruption by current and past regimes, their families and political allies, or foreign actors.


Example in practice


- In February 2009, the Swiss courts ruled that US$ 6 million in assets allegedly stolen by former Haitian President Jean-Claude Duvalier and held in Switzerland’s banks should be returned to the island nation after the account holders failed to prove that their funds were acquired ‘legitimately’
- See also our Chiluba Story which cites the UK court's seizure of former President of Zambia's home as proceeds of crime.
- In Trinidad and Tobago it is reported that the Government has recovered over 33 million USD of stolen monies from the Piarco Airport Development Project.


Relevant links

—— The Camden Assets Recovery Inter-Agency Network (CARIN).
www.europol.europa.eu/publications/Camden_Assets_Recovery_Inter—Agency_Network/CARIN_Europol.pdf

—— International Centre for Asset Recovery: Basel Institute on Governance.
www.baselgovernance.org/icar/

—— UNODC: Open-ended International Working Group on Asset Recovery.
www.unodc.org/unodc/en/treaties/CAC/working-group2.html

—— World Bank: Stolen Asset Recovery (StAR) Initiative.
http://siteresources.worldbank.org/NEWS/Resources/Star-rep-full.pdf

C- Fighter Anti-Corruption Guide - Word for the Day - 29-08-09

ACCOUNTABILITY

Definition

The concept that individuals, agencies and organisations (public, private and civil society)are held responsible for executing their powers properly. In theory, there are three forms of accountability: diagonal, horizontal and vertical.
The following examples apply to the public sector.

Diagonal accountability is when citizens use government institutions to elicit better
oversight of the state’s actions, and in the process engage in policy-making, budgeting, expenditure tracking and other activities.

Horizontal accountability subjects public officials to restraint and oversight, or ‘checks and balances’ by other government agencies (i.e. courts, ombudsman, auditing agencies, central banks) that can call into question, and eventually punish, an official for improper conduct.

Vertical accountability holds a public official accountable to the electorate or citizenry through elections, a free press, an active civil society and other similar channels.

Understanding accountability mechanisms and paradigms is key to being effective as an anti-corruption expert. Knowing the agencies responsible for each sphere of government activity is important


Example in practice

In Costa Rica, the existence of three branches of government, as well as two autonomous
state authorities with equivalent responsibilities (electoral and auditory branches), has
created horizontal accountability and allowed for a separation of powers among state
agencies, which are constitutionally empowered to take action against one another when
required.

Relevant links
—— AccountAbility.
www.accountability21.net/

—— International Budget Partnership.
www.internationalbudget.org/

—— National Endowment for Democracy: Institutionalizing Horizontal Accountability.
www.ned.org/forum/reports/accountability/report.html

C-Fighter Anti-Corruption Guide - Word for the Day 28-08-09

Everyday Learn a New Key Definition from the C-Fighter Anti-Corruption Guide

ACCESS TO INFORMATION

Definition:

The right by law - often through freedom of information legislation (acts or laws) - to access key facts and data from the government and any public body. Budgets, project approvals and evaluations are typically published although citizens can petition for more materials to be released.

Many countries have access to information or as it is called in some freedom of information legislation. This legislation is one of the most critical tools in a Corruption Fighter's tool box. Oftentimes in order to effectively build your case you need to first make an application under this type of legislation to get the necessary information about whether or not a suspect act is in fact a corrupt one.

It should be noted that most access legislation exempts certain documents which are considered threatening to a country's security, economic, domestic and/or international affairs.

NB: This legislation gives a citizen a right to access information from a Government body or authority NOT against private citizens and corporations.

Relevant links

-- Article 19 Global Campaign for Free Expression.

www.article19.org/work/index.html

-- International Freedom of Expression.

www.ifex.org

-- UNDP Practical Guidance Note on the Right to Information.

www.undp.org/governance/docs/A2I_Guides_RighttoInformation.pdf

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Corruption and its effects are a global challenge which is crippling countries ability to provide critical goods and services to its citizens. From small bribes paid to public officials to the holding of stolen assets by banks, the impacts from these abuses on states and citizens are the same: the undermining of the rule of law, the violation of rights, opaque institutions, lost public resources and weakened national integrity.

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