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GSAI Honduras – Phase 1 peer support project 2023-2025

Beneficiary level: Country
Project status: Ongoing
Duration from: 2023-09-01
Duration to: 2025-12-31
Total budget (US Dollar): $200000
DAC Income classification: Lower Middle Income Countries

The Court of Accounts of Honduras, the Supreme Audit Institution of Costa Rica and the Supreme Audit Institution of Mexico have formed a peer collaboration funded through the Global SAI Accountability Initiative (GSAI) managed by IDI. This involves peer-based support to strategic management, audit quality management systems, human professional capacity, stakeholder management and communications, digitalization, project management and coordination of support. 

The Superior Court of Accounts (TSC) is the governing body of the Control System, its main responsibility is to supervise the funds, assets and resources of the State, examining that these are used by public officials in an efficient, effective, transparent and based on the Law. The Strategic Plan for the period 2019 – 2024, consistent, achievable and results-oriented, is focused on achieving clear, measurable objectives that allow fulfilling the functions assigned in the Constitution of the Republic and our Organic Law. The Superior Court of Auditors intends to develop its organization and performance. It has 638 people on staff and receives government funding annually. To develop the organization effectively, financial and technical support is needed.

The TSC has joined the Global Initiative for SAI Accountability (GSAI). This initiative was launched in 2022 by INTOSAI-Donors Cooperation as part of its broader work to promote the support, independence, performance and benefits of SAIs in developing countries. The initiative aims to strengthen SAIs so that they can boost their own capacity development and reach a new level of capabilities and performance in a sustained manner.

Improve the quality and timeliness of the TSC’s control services, by strengthening its technical and management capacities, to influence actions to prevent corruption and provide public value to citizens. 

The project has five components:

  • Audit quality management
  • Digitalization of audit processes
  • Communication and stakeholder management
  • Human capacity development
  • Strategic management of the Court of Accounts
  • Project management, coordination and mobilization of long-term support

The cooperation agreement between these institutions lays out expected results, resources, responsibilities and governance of the project. The intention of Supreme Audit Office of Costa Rica and Mexico is to use their own experience to guide colleagues of Honduras to find the ways that suit them the best. As a project partner, IDI’s role is mainly to make available global resources useful for the partners and provide financial support through the GSAI programme.

SAIs connected to this project

  • Honduras
How the project was initiated
Initiative of the provider of support
Gender Relevance
Significant (marked 1)
Has the project/activity as an objective “the strengthening of the SAI Institutional Framework/ Independence”?
Not targeted
Contact person: Beneficiary SAI/Region/Committee
Carmen Pineda, SAI Honduras <[email protected]>
Source of funding
European Commission
Other Source of funding
Contact person: Provider of support
Marcela Hommefoss, IDI Global Foundations Manager [email protected]
Implementing agency(s)
SAI Costa Rica
Contact person: Implementing partner(s)
Alex Monge, SAI Costa Rica, <[email protected]>; Maria Jose Franco <[email protected]>
Type of support
Stand alone project
Support modality
Peer to Peer support
Support categories covered
Organisational capacity, Financial audit, Compliance Audit, Performance audit, IT Audit, Administrative Services, External Stakeholder Relations, Other form of support
Is support based on beneficiary SAI/INTOSAI region Strategic Plan?
Link to related projects/programs
Global SAI Accountability Initiative (GSAI) programme
Any other information