Drilling Down: EITI Audit and Accounting Guide for Civil Society

In early 2007, RWI began working with industry expert David Goldwyn to create an extractive industries accounting and audit guide for civil society, entitled "Drilling Down," to be published in early 2008. The guide presents an overview of critical industry and financial concepts and issues, such as the different types of contracts used in the extractive sector, the types of government accounts and accounting systems, and the structure and flow of funds to and from government, all presented for a non-expert civil society audience.

The guide walks readers through the basic stages of the EITI process, and explains how to interpret, understand, and communicate about the results of the audit and then move beyond basic EITI implementation to more advanced forms of extractive revenue audit, disclosure and revenue and expenditure tracking. The guide will be accompanied by a training manual for activists. It will be available for free in print and online, and will be initially translated into Arabic, French, Portuguese, Russian, Spanish and Bahasa Indonesia.