INTOSAI Development Initiative - Donor Secretariat Phase 3

Contract partner: IDI - INTOSAI Development InitiativeCountry: Entwicklungsländer, unspezifisch Funding amount: € 300.000,00Project start: 01.01.2016End: 31.12.2018

Short Description:

Overall goal

The Program Objective of the cooperation between INTOSAI (International Organization of Supreme Audit Institutions) and Donors is to optimize their joint efforts in enhancing the capacity of Supreme Audit Institutions (SAIs) in developing countries by:

• Enhanced and co-ordinated support to SAIs in developing countries

• Effective capacity development initiatives for better SAI performance

Expected results

The program expected results and selected indicators* are:

• Enhanced financial support for capacity development of SAIs in developing countries:

Moving three year average annual financial support for the benefit of SAIs in ODA eligible countries from US $ 62 million (baseline 2014) to US $ 80 million (in 2018)

• Enhanced quality of knowledge on SAI development initiatives and performance:

Number of developing countries with a SAI performance report based on the SAI Performance Measurement Framework, completed to at least draft stage: From 21 SAIs in 2015 to 50 SAIs in 2018.

• Enhanced tools and capacity development approaches:

SAI PMF is endorsed within INTOSAI in 2016

• Increased awareness of the Cooperation and the needs of SAIs in developing countries

• Strengthened Donor & INTOSAI Coordination and Collaboration on SAI capacity development

*Detailed baselines and targets for the results will be revised and may change in the first months of the program.

Target group / Beneficiaries

Supreme Audit Institutions (SAI) in developing countries are the beneficiaries of the program.


The following six outputs constitute the Cooperation’s Program components, each comprising a number of activities.

1. Reviews of Cooperation initiatives; preparation and implementation of updated strategies.

2. Increased funding for SAI Capacity Development focussing on mapping donor aid policies, practices and approach to SAI support.

3. Research, guidance and training on donor aid practices and dissemination focussing on providing advice to SAIs and donors on developing, initiating and supporting SAI capacity development initiatives at country and regional levels.

4. Outreach and linkages to all high priority stakeholders focussing on disseminating key information for SAI development needs and programs, establishing linkages between the Cooperation and INTOSAI bodies and maintaining a dialogue with all key stakeholders.

5. Upgrade of the SAI Capacity Development Database and support for the Global Survey.

6. Support for finalizing the SAI Performance Measurement Framework and future implementation and maintenance strategy.



The INTOSAI-Donor Cooperation (Cooperation) is a strategic global partnership in the domain of public financial management aimed at enhancing the capacity of Supreme Audit Institutions (SAIs) in developing countries. The Cooperation was formed in 2009 by a Memorandum of Understanding (MOU) between the Donor Community and INTOSAI. The cooperation has been supported by the Austrian Development Cooperation (ADC) since its very beginning.

INTOSAI is an autonomous, independent, professional and nonpolitical organization consisting of 192 member SAIs. It is the recognized voice of SAIs. The Cooperation recognizes the important role of SAIs in strengthening accountability, transparency, good governance and the stewardship of public funds. As of 2016, twenty-three donors have joined the Cooperation.

ADC started the funding for the INTOSAI Secretariat of the INTOSAI Development Initiative in 2010 together with Ireland and Norway. The current funding represents a third phase (2016-2018) and is also supported by Ireland and Switzerland. This phase builds on the previous two phases that have helped inter alia to:

• identify SAI support needs, share knowledge and support capacity development

• develop strategic plans and development action plans for SAIs

• establish an SAI Performance Management Framework


project number2643-00/2016
source of fundingOEZA
sector Staatsführung & Zivilgesellschaft, allgemein
modalityBasket funds/pooled funding
marker 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.