Your search found 3 records
1 ADB. 2006. Water users’ associations in Uzbekistan: Guidebook 3: Financial management. Manila, Philippines: ADB. 53p.
Water user associations ; Finance ; Budgets ; Accounting ; Auditing ; Contracts / Uzbekistan
(Location: IWMI-HQ Call no: 631.7.3 G782 ADB Record No: H039834)
https://vlibrary.iwmi.org/pdf/H039834.pdf

2 Wilson, L. 1998. A practical method for environmental impact assessment audits. Environmental Impact Assessment Review, 18: 59–71.
Environmental effects ; Assessment ; Auditing
(Location: IWMI HQ Record No: H041087)
https://vlibrary.iwmi.org/pdf/H041087.pdf
A nine-step procedure for auditing environmental impact assessments (EIA) identifies the actual impacts that appear to result from a project and uses simple field and office techniques to determine whether those impacts were properly characterized in the EIA. This is more practical than audit procedures commonly described in the literature, which view EIA predictions as scientific hypotheses to be evaluated through rigorous statistical tests and experimental controls. The proposed method can be thought of as an “impacts-backward” approach, in contrast to the scientific or “predictions-forward” method. Application of the procedure to EIAs for coal mines in the south-central United States found a need for: (1) more effective scoping of small projects, to identify project- and site-specific impact issues and (2) more complete discussion of mitigation measures, including exactly who is responsible for ensuring mitigation, and why the proposed mitigation is expected to be successful. Formal mitigation tracking is a specific audit tool that would be of value to EIA practitioners.

3 Dhungana, H.; Clement, F.; Otto, B.; Das, B. 2021. Examining social accountability tools in the water sector: a case study from Nepal. Colombo, Sri Lanka: International Water Management Institute (IWMI). 29p. (IWMI Research Report 179) [doi: https://doi.org/10.5337/2021.211]
Social participation ; Accountability ; Water supply ; Budgeting ; Auditing ; Corruption ; Transparency ; Governance ; Participatory approaches ; Citizen participation ; Water resources ; Drinking water ; Water allocation ; Water, sanitation and hygiene ; Development aid ; Stakeholders ; Nongovernmental organizations ; Water user associations ; Political institutions ; Institutional reform ; Public services ; Legislation ; Women ; Inclusion ; Households ; Awareness ; Rural communities ; Case studies / Nepal / Dailekh / Achham / Goganpani Village Development Committee / Mastabandali Village Development Committee / Sanakanda Scheme / Kalikhola Bandalimadu Scheme
(Location: IWMI HQ Call no: IWMI Record No: H050606)
https://www.iwmi.cgiar.org/Publications/IWMI_Research_Reports/PDF/pub179/rr179.pdf
(1.76 MB)
Enhancing accountability has become an important objective of the governance reforms over the past two decades. Yet, only a few studies have explored the use of social accountability tools in the water sector in particular. This report aims to fill this gap, based on a case study of a donor-funded water, sanitation and hygiene (WASH) program in Nepal. We document and analyze the effects of two types of social accountability tools implemented by the program: public hearings and social audits. We examined how these tools have contributed to increased transparency, participation, voice and accountability, and in turn discuss their potential to reduce corruption. We relied on qualitative methods to collect data in two case study water supply schemes in two districts of Nepal. The study found that the social accountability tools provided a platform for water users to participate and deliberate on issues related to the execution of WASH schemes. However, the scope of accountability narrowly focused on the integrity of the water user committees but did not provide the political resources and means for communities to hold funding and implementing agencies accountable. Furthermore, attention to budget management has not provided space to address environmental and social justice issues related to payment of wages, access to water and decision-making processes in the design of the water scheme and water allocation. Findings from the study also indicate that the concept of deliberation and downward accountability, as envisioned in international development discourses, does not necessarily match with local power relationships and local cultural norms.

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