This document discusses enhancing cooperation between Supreme Audit Institutions (SAIs) and civil society. It notes that SAIs in Eastern Europe and Central Asia operate under either a collegial or judicial model and have protections for their independence. However, cultural resistance within governments and weak civil societies pose obstacles to cooperation. An ideal scenario involves SAIs selecting audits based on stakeholder input, involving stakeholders in audits, disseminating clear audit reports widely, and ensuring follow up on recommendations through stakeholder engagement. The document recommends that SAIs establish channels for civil society to provide input on audits and raise awareness of these channels. It also discusses best practices for audit reports and follow up.