<![CDATA[Purpose: This conceptual paper develops a framework linking procurement information, citizen feedback, and local public financial accountability. Method: A purposive narrative synthesis draws on accountability theory, the PEFA framework, and public-procurement guidance. It introduces no local-government dataset or procurement allegation. Framework: Transparency can support accountability when information is understandable and traceable, citizens have a usable route to raise questions, and an authorised forum can investigate and require a response. The paper separates disclosure, answerability, correction, and learning. Contribution: It identifies why publication volume alone cannot establish accountability and proposes evidence requirements for following an issue from disclosure to resolution. Implications: Local institutions should connect contract information with delivery evidence, record responses to substantiated questions, and protect legitimate confidentiality. The framework supplies testable propositions and candidate indicators; it does not score a jurisdiction or establish the effectiveness of a particular platform.]]>
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