INTOSAI Peer Reviews on Independence



Contract partner: Internationale Organisation der Obersten Rechnungskontrollbehörden (INTOSAI) Country: Entwicklungsländer, unspezifisch Funding amount: € 300.000,00 Project start: 01.03.2015 End: 30.06.2018

Short Description:

Overall goal


The overall objective of the project is to enhance transparency and accountability of public finances in 7 selected countries (with a focus on ADC partner countries).

Project purpose:

1. 7 SAIs show concrete commitment to take action to strengthen their independence.

2. Relevant international institutions take concrete action to deliver sustainable international programs to strengthen SAIs at national level.

Expected results:

- 7 peer review reports on compliance with International Standards of Supreme Audit Institutions, including recommendations for action at national level.

- 1 comparative cross-cutting report including recommendations for further action at international level. - 1 report on lessons learnt in the context of the peer reviews.

- 1 adopted action plan based on the recommendations from the peer reviews.

Direct beneficiaries:

- 7 INTOSAI member SAIs with a focus on developing countries and ADC partner countries.

- The whole INTOSAI community, including the International Development Initiative (IDI).

Planned activities:

1.Conducting 7 peer reviews, including drafting and presenting 7 reports to respective SAIs.

2.Drafting and presenting 1 comparative cross-cutting report to INTOSAI, UN bodies and development partners.

3.Drafting and presenting 1 report about lessons learnt to relevant INTOSAI bodies.

4.Organizing 1 international conference for approx. 200 participants to develop and adopt an international action plan.

During an inception phase until end June 2015 the project partner will specify activities, methodology, budget as well as the target group and partner SAIs.

Background: SAIs play a vital role in holding governments accountable regarding the efficient use of public funds and serve as important pillars of good governance. Currently, over 40 % of INTOSAI member SAIs report cases of restricted independence, ranging from undue interference from the executive in the budget process to not being free to publish any reports at all.

project number 2786-00/2015
source of funding OEZA
sector Staatsführung & Zivilgesellschaft, allgemein
tied 0
modality Project-type interventions
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.