Learning Document Series 9-10 consists of two development alternatives. The first one is Social Audit, an effective democratic approach to create scope for people’sparticipation in the domain of implementing programmes, projects, laws and policies of the Government. This document indicates outlining not only the process of social audit but also stressing on its importance and effectiveness in making accountable programme planning and implementation system at local level. The second one narrates Participatory Plans and Budget process that we piloted in some selected Union Parishads (Ups – local government units) in Bangladesh. This initiative aims at reflecting people’s expectations in the UP’s ‘Plans and Budget’ and triggering socio-economic development of the people in these unions by ensuring development and services including health, agriculture and communication through transparency and accountability.