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Wondering about the different types of Supreme Audit Institutions, the way they function and their valuable work? Browse through the country pages to get a holistic picture of each SAI in regards to:

SAI: Honduras

WB Economic Classification: Lower Middle Income Countries
SAI Main Characteristics:

Type of SAI: Westminster Model

Size:

Structure: Organisational chart (in Spanish) can be found here

Strategic Plan: 2014-2018 Strategic Plan (in Spanish) can be found here

Website: www.tsc.gob.hn

Tribunal Superior de Cuentas


Capacity development activities

Projects registered in the SAI Capacity database

Ben. level
Project name
Status
Country
Strengthening of Prevention and Combat to Corruption in the Public Managment
Completed
Source of funding Inter-American Development Bank
Total budget (in US $) $ 6824059.01
Duration from 2013-03-05
Duration to 2018-12-17
Support Categories covered Institutional capacity – SAI Independence, Other form of support
Country
GSAI Honduras – Phase 1 peer support project 2023-2025
Ongoing
Source of funding European Commission
Total budget (in US $) $ 200000
Duration from 2023-09-01
Duration to 2025-12-31
Support Categories covered Organisational capacity, Financial audit, Compliance Audit, Performance audit, IT Audit, Administrative Services, External Stakeholder Relations, Other form of support
Global
Stronger SAIs for improved transparency, accountability, oversight of public finance governance and service delivery and for sustainable development
Ongoing
Source of funding European Commission
Total budget (in US $) $ 3301699
Duration from 2019-07-01
Duration to 2023-12-31
Support Categories covered
Global
IDI Work stream Relevant SAIs 2024-2029
Ongoing
Source of funding
Total budget (in US $) $
Duration from 2024-01-01
Duration to 2029-12-31
Support Categories covered
Global
IDI Work stream Global Foundations Unit
Ongoing
Source of funding
Total budget (in US $) $
Duration from 2024-01-01
Duration to 2029-12-31
Support Categories covered
Regional
IDI Work stream Bilateral Support 2024-2029
Ongoing
Source of funding
Total budget (in US $) $
Duration from 2024-01-01
Duration to 2029-12-31
Support Categories covered
Global
IDI Work stream Professional SAIs 2024-2029
Ongoing
Source of funding
Total budget (in US $) $
Duration from 2024-01-01
Duration to 2029-12-31
Support Categories covered
Global
IDI Work stream Independent SAIs 2024-2029
Ongoing
Source of funding
Total budget (in US $) $
Duration from 2024-01-01
Duration to 2029-12-31
Support Categories covered
Global
IDI Work stream Well Governed SAIs 2024-2029
Ongoing
Source of funding
Total budget (in US $) $
Duration from 2024-01-01
Duration to 2029-12-31
Support Categories covered
Global
Contract between the MFA, Ireland (rep by Irish Aid) and INTOSAI Development Initiative (IDI)
Ongoing
Source of funding Government of Ireland
Total budget (in US $) $ 551000
Duration from 2022-01-01
Duration to 2023-12-31
Support Categories covered
Global
Strengthening Public External Audit 2023-2026
Ongoing
Source of funding Government of Canada
Total budget (in US $) $ 2850000
Duration from 2023-03-31
Duration to 2026-03-31
Support Categories covered Institutional capacity – SAI Independence, Institutional gender capacity, Audit of gender issues or Sustainable Development Goal 5 audit, Sustainable Development Goals (SDG) audit, Organisational capacity, Financial audit, Compliance Audit, Performance audit, IT Audit, Other Specialized Audits, Administrative Services, External Stakeholder Relations, Other form of support
Global
Global SAI Accountability Initiative (GSAI) programme
Ongoing
Source of funding European Commission, IDI basket funds, USAID
Total budget (in US $) $ 2500000
Duration from 2022-08-01
Duration to 2026-12-31
Support Categories covered Institutional capacity – SAI Independence, Organisational capacity, Financial audit, Compliance Audit, Performance audit, External Stakeholder Relations
Regional
ISAM pilot – Cooperative Audit on Sustainable Public Procurement using Data Analytics (CASP; linked to SDG 12.7)
Completed
Source of funding German Ministry for Economic Cooperation and Development (BMZ), IDI basket funds, Inter-American Development Bank
Total budget (in US $) $ 120000
Duration from 2020-03-20
Duration to 2022-12-31
Support Categories covered
Regional
SDG Preparedness Audit for Implementation of SDGs 5 (Gender Equality)
Completed
Source of funding IDI basket funds
Total budget (in US $) $ 89182
Duration from 2017-08-31
Duration to 2019-12-31
Support Categories covered Audit of gender issues or Sustainable Development Goal 5 audit
Global
IDI/ Director General, Strategic Support Unit and Administration
Ongoing
Source of funding European Commission, Government of Austria, Government of Norway, Government of Sweden, Office of the Auditor General of Norway, Swedish National Audit Office, UK Department of International Development
Total budget (in US $) $ 4091114
Duration from 2019-01-01
Duration to 2023-12-31
Support Categories covered Organisational capacity, Administrative Services, External Stakeholder Relations, Other form of support
Global
IDI/ Global Foundations
Ongoing
Source of funding European Commission, Government of Austria, Government of Ireland, Government of Norway, Government of Sweden, IDI basket funds, Office of the Auditor General of Norway, UK Department of International Development
Total budget (in US $) $ 3517886
Duration from 2019-01-01
Duration to 2023-12-31
Support Categories covered External Stakeholder Relations, Other form of support
Global
IDI/Professional SAIs Workstream
Ongoing
Source of funding European Commission, Government of Canada, Government of Norway, Government of Sweden, IDI basket funds, UK Department of International Development
Total budget (in US $) $ 11217714
Duration from 2019-01-01
Duration to 2023-12-31
Support Categories covered Financial audit, Compliance Audit, Performance audit
Global
IDI/Well-governed SAIs Workstream
Completed
Source of funding Government of Canada, IDI basket funds, Switzerland State Security for Economic Affairs (SECO)
Total budget (in US $) $ 15465406
Duration from 2019-01-01
Duration to 2023-12-31
Support Categories covered Institutional gender capacity, Organisational capacity, External Stakeholder Relations
Global
Supreme Audit Institutions Performance Measurement Framework (SAI PMF) Global Programme
Completed
Source of funding IDI basket funds
Total budget (in US $) $ 1461241
Duration from 2016-01-01
Duration to 2018-12-31
Support Categories covered Organisational capacity, Financial audit, Compliance Audit, Performance audit, IT Audit, Other Specialized Audits, Administrative Services, External Stakeholder Relations
Global
Effective Institutions Platform Engagement Practices Between Supreme Audit Institutions and External Actors: Mechanisms, Risks and Benefits
Completed
Source of funding
Total budget (in US $) $
Duration from 2013-02-01
Duration to 2017-08-01
Support Categories covered
Regional
Effective Institutions Platform Learning Alliance on Supreme Audit Institutions and Citizen Engagement in Latin America
Completed
Source of funding
Total budget (in US $) $
Duration from 2013-01-01
Duration to 2018-01-01
Support Categories covered
Global
Effective Institutions Platform Supreme Audit Institutions and Stakeholder Engagement Practices: A Stocktaking Report
Completed
Source of funding IDI basket funds
Total budget (in US $) $
Duration from 2013-02-01
Duration to 2014-09-01
Support Categories covered External Stakeholder Relations
Country
Honduras SAI PMF Assessment (RG-T2619,RG-T261,HO-T1208)
Ongoing
Source of funding Inter-American Development Bank
Total budget (in US $) $ 36946
Duration from 2016-04-01
Duration to 2017-01-31
Support Categories covered Organisational capacity, Performance audit
Regional
Mechanism for the Professional Accreditation in Fiscal Public Control (RG-T1517)
Completed
Source of funding Inter-American Development Bank
Total budget (in US $) $ 400000
Duration from 2008-12-15
Duration to 2013-11-11
Support Categories covered Financial audit, Compliance Audit, Performance audit, IT Audit, Other Specialized Audits
Country
Implementation Letter to support Tribunal Superior de Cuentas (TSC) for required continuing Education Courses
Ongoing
Source of funding USAID
Total budget (in US $) $ 95000
Duration from 2014-10-01
Duration to 2016-09-30
Support Categories covered Other form of support
Regional
Workshop on the Supreme Audit Institution Performance Measurement Framework (SAI PMF) held in Costa Rica (RG-T2511)
Completed
Source of funding Inter-American Development Bank
Total budget (in US $) $ 24789
Duration from 2014-09-01
Duration to 2014-09-30
Support Categories covered Organisational capacity
Global
IDI/SAI Fighting Corruption Programme2016-2018
Completed
Source of funding IDI basket funds
Total budget (in US $) $ 1019111
Duration from 2016-01-01
Duration to 2018-12-31
Support Categories covered Organisational capacity, External Stakeholder Relations, Other form of support
Global
IDI/Auditing Sustainable Development Goals (SDGs) 2016-2019
Completed
Source of funding IDI basket funds
Total budget (in US $) $ 1453324
Duration from 2016-03-01
Duration to 2019-12-31
Support Categories covered
Global
IDI/3i Programme (ISSAI Implementation Initiative) 2012-2019
Ongoing
Source of funding IDI basket funds
Total budget (in US $) $ 4520452
Duration from 2012-01-01
Duration to 2019-12-31
Support Categories covered Financial audit, Compliance Audit, Performance audit
Global
IDI/Enhancing eLearning Capacity programme 2015-2020
Ongoing
Source of funding IDI basket funds
Total budget (in US $) $ 1191902
Duration from 2015-01-01
Duration to 2020-12-30
Support Categories covered Organisational capacity
Global
IDI/Audit of Lending and Borrowing Frameworks -ALBF 2013-2017
Completed
Source of funding Government of Norway, IDI basket funds
Total budget (in US $) $ 1532308
Duration from 2013-10-02
Duration to 2017-12-31
Support Categories covered Performance audit, Other Specialized Audits
Country
Support for the implemenation of Honduras Supreme Audit Institution’s Strategic Plan 2014-2018 (HO-T1208)
Ongoing
Source of funding Inter-American Development Bank
Total budget (in US $) $ 576000
Duration from 2014-11-24
Duration to 2017-08-13
Support Categories covered Organisational capacity, Financial audit, Performance audit, Other Specialized Audits
Country
Support the implementation of the Strategic Plan 2014-2018 for the improvement of the TSC: strengthening Government Control System
Ongoing
Source of funding
Total budget (in US $) $ 576095
Duration from 2014-11-24
Duration to 2014-11-24
Support Categories covered Organisational capacity, Compliance Audit, Performance audit
Country
Honduras- Technical capacity strengthening for performance auditing, and expansion of audit coverage of SAI Honduras (3 years)
Partly supported
Source of funding USAID/Honduras and IADB
Total budget (in US $) $ 960000
Duration from 2015-01-01
Duration to 2018-01-01
Support Categories covered Organisational capacity, Performance audit, Other Specialized Audits
Regional
Central America SAIs’ Institutional capacities development
Completed
Source of funding World Bank
Total budget (in US $) $ 500000
Duration from 2012-01-21
Duration to 2015-06-13
Support Categories covered Organisational capacity, Financial audit
Country
Assessment of the level of development of PFM Systems, including the SAI in Honduras (TC-FMP)
Completed
Source of funding Inter-American Development Bank
Total budget (in US $) $ 13000
Duration from 2012-08-16
Duration to 2012-10-15
Support Categories covered Organisational capacity
Country
Assistance of the Court of Audit of Honduras
Completed
Source of funding German Ministry for Economic Cooperation and Development (BMZ)
Total budget (in US $) $ 3250000
Duration from 2014-06-01
Duration to 2016-06-30
Support Categories covered Organisational capacity, Administrative Services, External Stakeholder Relations, Other form of support
Regional
Professional Certification Program for SAIs in Latin America and the Caribbean
Completed
Source of funding Inter-American Development Bank
Total budget (in US $) $ 400000
Duration from 2008-12-15
Duration to 2013-11-11
Support Categories covered Financial audit, Compliance Audit, Performance audit, IT Audit, Other Specialized Audits
Global
IDI/Support to INTOSAI Capacity Building Committee (CBC) 2012-2017
Completed
Source of funding IDI basket funds
Total budget (in US $) $ 1068681
Duration from 2012-04-15
Duration to 2017-12-01
Support Categories covered Organisational capacity, Other form of support

SAI Performance

PEFA Assessments

(Indicators related to SAI are indicators 29.2,30,31)[2017-01-02][2013-06-03]

Open Budget Index

(Questions related to SAI are questions AR, 97-102, 118-124, 139-142)[2017-01-02]