WAJIBU Theory of Change (ToC) built by using the vision, the core values, key strategic issues and the key performance indicators. The desired change is poverty reduction through capacity building, policy advocacy and research and; citizen engagement on public financial accountability. The hypothesis behind is the increase in financial accountability of duty bearers resulting from the implementation of CAG's recommendations, leading into better management of public resources which will eventually lead into poverty reduction in the country. The increase in CSOs and citizen engagement by disseminating them with simpler and reader friendly versions of the CAG reports, training and capacity building to different groups will influence the demand for PFA.

WAJIBU's advocacy stance uses three interrelated pathways which are designed to create sustained social and system change that will enhance accountability in Tanzania.

Path 1:

WAJIBU will develop simplified reports based on CAG reports in user-friendly formats and sensitization programmes for citizens which will be delivered directly by WAJIBU or through intermediaries, including CSOs, media, LGAs and higher learning institutions. It is assumed that once citizens have acquired adequate and appropriate information they will be motivated and feel empowered enough to act or demand accountability. The strong voice of the citizens will make duty-bearers responsive and accountable to them.

Path 2:

As it is in Path One, WAJIBU envisages working with key stakeholders including Media: Higher learning Institutions and CSOs not only as intermediaries to reach out the citizens (as in Path 1) but as pressure groups to advocate as well as demand accountability and good governance from duty bearers. The engagement process will involve sensitization, and the development of collaboration mechanisms which are assumed will motivate them to participate in disseminating WAJIBU's products and unlocking their potential, using their already existing networks and influence to demand accountability and good governance. WAJIBU will also get feedback from strategic stakeholders and complement these efforts with internal/ informal networks to influence government stakeholders (Duty bearers).

Path 3:

Specific efforts will be made to reach out to accountability enforcers within the executive and elected representatives (PAC, PIC and LAAC) to advocate for the implementation of CAG recommendations. Major inputs will be accountability Index and Registers which will be informative and facilitate the decision-making process and actions by PAC, PIC, LAAC, Councillors and other enforcers.