This document discusses social accountability and its importance in governance. It defines social accountability as an approach that relies on civic engagement where citizens directly or indirectly exact accountability from power holders. Social accountability mechanisms include social audits, budget analysis by civil society organizations, public budget hearings, and citizen monitoring of government agencies. When implemented effectively, social accountability can improve governance, reduce poverty, empower citizens, enhance transparency, and strengthen public sector reforms. However, it also carries risks such as raised citizen expectations not being met or lack of sustainability. The document emphasizes that social accountability works best when the political context supports citizen participation.