Honduras- Technical capacity strengthening for performance auditing, and expansion of audit coverage of SAI Honduras (3 years)

The purpose of this project is to strengthen the capacity of the SAI to conduct performance audits, and to have in place guidelines for the conduct of public works and environmental audits in accordance with internationally accepted criteria (ISSAIs).
The SAI’s development efforts to date have focused on financial and compliance auditing, but it considers these insufficient for the full discharge of its mandate, given the national economic and social objectives, and focus on environmental protection, especially from infrastructure works.
It proposes development of one performance audit manual, taking into consideration the ISSAIs, and two guidelines for environmental and public works audits, each one tested on two pilot audits (total six pilot audits).
In addition, training of auditors, identification of champions to lead further internal training, and a number of social dissemination seminars, to further engage citizens in the audit process, especially in the preservation of the environment and oversight of public works.
A copy of the application is available to those interested in providing support. Please contactINTOSAI.Donor.Secretariat@idi.no
 
Providers of Support:
IADB and USAID/Honduras have approved partly funding to support this proposal.
IADB: In Dec. 2014, a grant project for US$ 586,095 with the Honduras SAI to perform a mapping of their auditing standards with the ISSAIs, develop a plan for ISSAI implementation, strengthen their IT systems auditing capacities, including performance of pilot audits, assist in conducting a SAI PMF evaluation, and provide training.  Performance auditing is not included since IADB understood USAID/MCC was already providing financing for that aspect, although it will be addressed as part of the ISSAIs implementation and mapping.
USAID: It is focused on Natural Resources and Environment Unit of the TSC. Under this proposal, USAID/Honduras funded a one-week training to a staff member of the TSC’s Environmental Audit Unit. As USAID/Honduras is currently in the process of designing activities in the Environment and Governance sectors, additional discussions with this Unit are planned.