Decentralised Governance and Accountability: Local Government Audit and Oversight: Lessons from the COVID-19 Pandemic

Key Points

• The central aim is to explore the dynamics of decentralised governance and accountability in local government audits during the COVID-19 pandemic.
• Comparative analysis of local government practices in Guinea-Bissau
• Organised the strongest verified scholarship on accountability and oversight
• Examined institutional and policy dynamics within the African context
• Identified key institutional challenges in governance during the pandemic
• Highlighted successful audit strategies used in local governance
• Suggested practical conclusions for improving accountability in similar contexts

Abstract