Don't have a user yet? Register here.
Forgot your password?

Tier 2: Targeted Support for Challenged SAIs

The GCP Tier 2 was designed to target a smaller group of the most challenged SAIs. The SAIs selected for this initiative often operate in environments that face serious political, economic, and/or social challenges, and are therefore most in need of scaled-up and strengthened support. A specialized donor committee was established by the INTOSAI-Donor Cooperation with the specific task of overseeing the GCP Tier 2 approach and identifying a list of the most challenged SAIs globally to be targeted. The committee has members from the donor community but takes advice from the INTOSAI regions and relevant INTOSAI bodies.


The Tier 2 initiative considers SAIs from around the world, with the ultimate goal of targeting a group of 10-20 SAIs which are identified as especially challenged. The challenged SAIs in the first target group were defined based on several factors, including but not limited to:

  • Being located in a country classified as a least developed country, other low income or lower-middle-income country on the OECD DAC list of ODA recipients
  • Being located in a country designated as fragile according to the World Bank’s harmonized list of fragile situations
  • Being located in a country which scoring in the two lowest quartiles of the Transparency International corruption perception index, or with no score available (no CPI data available)
  • SAIs which have weak or medium overall performance, or with no performance data available (based on PEFA and OBI data)

SAIs that were identified as candidates for the Tier 2 initiative were contacted by the committee, which inquired if the SAI was interested in being part of Tier 2. Interested SAIs were then asked to fill in an application form, which formed the basis for potential providers of support to evaluate whether they are interested in supporting the SAI.

The support provided to the targeted SAIs in Tier 2 is geared around the whole strategic management cycle and ensures adherence to the principles of the IDC MoU. Tier 2 has a high focus on the delivery of support through long term partnerships between the targeted SAI, the donor(s), and providers of support from the INTOSAI community. The approach seeks to utilize the resources from the different actors in the best possible way to increase the likelihood of success in their efforts to strengthen the capacity of these most challenged SAIs. Individual project groups will be established to develop and implement sound capacity development projects for targeted SAIs, consisting of the SAI itself and interested providers of support (e.g. donor organisations, INTOSAI regions and other INTOSAI bodies, peer SAIs).

Tier 2 Committee

The initial composition of the GCP Tier 2 Committee is as follows:

  • Donors: Austria, EC, Irish Aid, Norway
  • INTOSAI: SAI France, SAI South Africa

This Committee was very active in the initial stages of the GCP T2 strategy and was integral in conducting background work on the eligible countries and selecting the final countries that compose the Tier 2. It currently only meets upon request if there are critical issues re the Tier Countries participation.

Support to the GCP Tier 2 SAIs 2018-2020

The support to the GCP Tier 2 SAIs for 2018 to 2020 is provided through the Accelerated Peer-Support Partnership programme or Partenariat d’Appui Accéléré par des Pairs in French (PAP-APP). The name highlights the peer-support and partnership emphases of the programme. The programme was established by IDI, AFROSAI-E and CREFIAF as an INTOSAI response to the Global Call for Proposals Tier 2.

Each SAI receives tailored technical support to strengthen its strategic management systems, develop high-quality and strategically-grounded proposals for long-term capacity development projects, and then manage donor support for those projects.

Depending on the needs and priorities of the SAI, supported activities include:
• establishing strategic planning teams and communication facilities
• systematically assessing current capacity, performance and needs
• strengthening internal systems for monitoring and reporting
• developing new or updating existing strategic and operational plans
• consulting key national stakeholders on their expectations for SAI development and plans
• developing project proposals to implement plans
• improving coordination and SAI driving of external support, including through dedicated staff

A team of peers is established for each SAI, which include representatives from the IDI, AFROSAI-E or CREFIAF, and resource persons from around the region. They are responsible for providing support according to multi-year Cooperation Agreements.

The SAI itself is expected to drive the implementation of all activities. This is to enable ownership, sustainability and integration with existing systems and priorities, as well as sufficient adaptation to the national context. It should also help ensure that the capacity development project proposals that are ultimately developed are SAI-led, holistic, and aligned with the SAIs’ strategic plans and management systems.

For more information about the progress of each SAI, please see the webpages:
The Gambia
Sierra Leone

AFROSAI-E SAIs and peers at a signing ceremony for PAP-APP support 2018-2020, Pretoria September 2018

For the latest news on the PAP-APP programme, please visit the PAP-APP page on the IDI website. Funding for the programme 2018-2020 is provided by several donors, including the Austrian Development Agency, the Ministry of Foreign Affairs, Iceland, the Ministry of Europe and Foreign Affairs, France, DFID and SAI Qatar.

How will the SAIs be supported beyond 2020?

All the GCP Tier 2 SAIs are expected to have ambitious plans for stronger performance in terms of more and better audits. It is also expected that all SAIs will have plans to strengthen capacities in main areas, such as internal governance, stakeholder communication, ICT-systems and audit processes. However, the existing capacity and ambitions of change will differ.

Necessary and relevant financial, technical, political/advocacy, project management and coordination support for the SAIs can be provided in different ways. This could be INTOSAI providers (as strong SAIs), the PAP-APP partners or other technical providers as GIZ or private consultants. In cases where country-level arrangements are already working well, this might be the best option.

Each SAI is expected to have Project Support Groups where donors and other support providers are kept updated about SAI needs and plans quarterly. The expectation is that this group will seek to provide financial or in-kind support to the SAI to implement the project proposals developed.