Contribution to the Implementation of the IDI's Strategic Plan 2019 – 2023

Contract partner: IDI - INTOSAI Development Initiative Country: Entwicklungsländer, unspezifisch Funding amount: € 500.000,00 Project start: 01.01.2019 End: 31.12.2023

Short Description:

Overall goal

Effective, accountable and inclusive Supreme Audit Institutions (SAIs) making a difference in the quality of public sector governance and service delivery for the value and benefit of citizens

The INTOSAI Development Initiative (IDI) is the implementation body within INTOSAI (International Organisation of Supreme Audit Institutions). IDI supports SAIs in developing countries in sustainably enhancing their performance and capacities.

SAIs play a pivotal role in holding their governments to account for the implementation of the SDGs and in contributing to achieving SDG target 16.6 on developing effective, accountable and transparent institutions at all levels. Hence, through its support to SAIs, IDI also contributes to achieving the SDGs.


Expected results

It is expected to reach the following results by the end of the IDI Strategic Plan period in 2023:

- Independent SAIs: 11 SAIs are supported at SAI-level to strengthen their independence (IDI output level)

- Well-governed SAIs: 300 SAI staff (44% of them are female) has its SAI professional staff capacity in stakeholder engagement developed (IDI output level)

- Professional SAIs: 100% of all Global Public Goods to support the implementation of international standards for SAIs are developed and maintained as per quality requirements (IDI output level)

- Relevant SAIs: 55 SAIs audit the preparedness for and the implementation of SDGs (SAI output level)

- Gender as a cross-cutting priority: 44% female participation in IDI initiatives (IDI output level)

The selected results contribute among others to SDG 16.6 and SDG 5.


Target group / Beneficiaries

The immediate target group are SAIs and their staff in developing countries. From the SAI data available, these are at least 109.311 persons working in the SAIs. Final beneficiaries are the citizens of all developing countries.


IDI supports capacity development in SAIs through activities such as developing, executing, facilitating of:

• Global public goods

• Learning programmes and knowledge platforms

• Expert resource pools, partnerships and support designed with SAI leaders and regions

• Training and mentoring of SAI teams

• Support of cooperative audits and quality assurance reviews

• Support to developing needs assessments, strategic plans, communication strategies, audit legislation, surveys, research and stocktaking reports

• Matching of SAI needs, providers and funders

• Communication and advocacy initiatives



Effective public external audit by SAIs promotes transparency and accountability, effective public financial management, good governance, improved service delivery, fights corruption, contributes to poverty reduction and sustainable development. SAIs are also key stakeholders in implementing the Sustainable Development Goals (SDGs) and help development partners in managing their fiduciary and development effectiveness risks.

ADA has started to support SAIs in 2010 through its contribution to the INTOSAI Donor Cooperation Secretariat (IDCS) hosted by IDI. An almost 10-year successful relationship between IDI and ADA, built on trust and good cooperation, will now continue on a strengthened footing by ADA funding IDI’s wider work and structures. ADA will now provide core funding to the IDI Strategic Plan for the Period 2019 – 2023 to support the needs of all developing country SAIs.

In the Strategic Plan period, IDI will deliver its support through four work streams focused on developing independent, well-governed, professional and relevant SAIs. It will fully integrate a gender perspective and continue to provide SAI-level support.

IDI is a not-for profit, autonomous INTOSAI body mandated to support SAIs in developing countries to sustainably enhance their performance and capacity. IDI has been established as an integral part of the INTOSAI community and is unique in its mandate to serve the needs of all developing country SAIs while not being tied to any country’s specific geographic or political interests.


project number 2643-00/2019
source of funding OEZA
sector Staatsführung & Zivilgesellschaft, allgemein
modality Contributions to specific-purpose programmes and funds managed by international organisations (multilateral, INGO)
marker Gender: 1, Democracy: 2
  • Policy marker: are used to identify, assess and facilitate the monitoring of activities in support of policy objectives concerning gender equality, aid to environment, participatory development/good governance, trade development and reproductive, maternal, newborn and child health. Activities targeting the objectives of the Rio Conventions include the identification of biodiversity, climate change mitigation, climate change adaptation, and desertification.
    • 1= policy is a significant objective of the activity
    • 2= policy is the principal objective of the activity
  • Donor/ source of funding: The ADA is not only implementing projects and programmes of the Austrian Development Cooperation , but also projects funded from other sources and donors such as
    • AKF - Foreign Disaster Fund of the Austrian federal government
    • BMLFUW - Federal Ministry for Agriculture, Forestry, Environment and Water
    • EU - Funds of the European Commission
    • Others - various other donors are listed in ADA’s annual business report.
  • Type of Aid – Aid modalities: classifies transfers from the donor to the first recipient of funds such as budget support, core contributions and pooled programmes and funds to CSOs and multilateral organisations, project-type interventions, experts and other technical assistance, scholarships and student costs in donor countries, debt relief, administrative costs and other in-donor expenditures.
  • Purpose/ sector code: classifies the specific area of the recipient’s economic or social structure, funded by a bilateral contribution.
  • Tied/Untied: Untied aid is defined as loans and grants whose proceeds are fully and freely available to finance procurement from all OECD countries and substantially all developing countries. Transactions are considered tied unless the donor has, at the time of the aid offer, clearly specified a range of countries eligible for procurement which meets the tests for “untied” aid.