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Sovereign Debt and Human Rights$
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Ilias Bantekas and Cephas Lumina

Print publication date: 2018

Print ISBN-13: 9780198810445

Published to Oxford Scholarship Online: January 2019

DOI: 10.1093/oso/9780198810445.001.0001

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PRINTED FROM OXFORD SCHOLARSHIP ONLINE (oxford.universitypressscholarship.com). (c) Copyright Oxford University Press, 2021. All Rights Reserved. An individual user may print out a PDF of a single chapter of a monograph in OSO for personal use. date: 15 June 2021

Citizen Debt Audits

Citizen Debt Audits

(p.477) 25 Citizen Debt Audits
Sovereign Debt and Human Rights

Maria Lucia Fattorelli

Oxford University Press

The financial significance of public debt and its impact on government budgets justifies and, in fact demands, the continuous undertaking of audits aimed at investigating the entire debt process to determine which liabilities the national taxpayer is burdened with. It is clearly important to know if the budget is tainted with irregularities and/or fraud and if the stated expenses and losses are legal and legitimate. Audits also inform who benefited from the corresponding resources, how they were applied, if they complied with the existing legal and administrative regulations, as well as the social and environmental impact. Given that the general population pays a country’s public debt—through heavy tax burdens and the inadequacy of public services (budgetary resources are absorbed to pay debt obligations)—citizen participation in debt audits is essential. This chapter provides a snapshot of the Citizen Debt Audit experience in Brazil, Ecuador and Greece.

Keywords:   Debt committees, Ecuador Debt Committee, Greek Debt Committee, citizen audit, participatory budgeting

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