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International discussion on audit of donor funds by Supreme Audit Institutions

This week, the INTOSAI Capacity Building Committee, vice-chaired by the Swedish National Audit Office, invited international development actors and supreme audit institutions (SAIs) to webinars on audit of donor funds by SAIs.

Today, there is no globally agreed practice on the audit of donor funds by SAIs and major differences can be noted across countries and development actors. The purpose with the webinars held on October 6 and 7 was to initiate a discussion with relevant parties in the international community to identify issues, dilemmas as well as good practices, opportunities and conditions for success.

Auditor General Helena Lindberg, who gave the introductory remarks during the webinars, concludes her impressions after the discussions:

– Thanks to the dynamic panel discussions and the questions raised by the active participants, we hope to continue to build on these experiences in order to ensure that SAIs can be involved in the audit of donor funds in a sustainable way, says Auditor General Lindberg.

Efforts are made continuously to increase aid effectiveness. The international development community has agreed on principles for aid- and development effectiveness, in an effort to enhance the impact of international development cooperation.

A central component of the principles is the ‘use of country systems. The basic premise is that international development partners should use and support existing institutions, systems and processes in the country, and not build parallel systems to manage, implement or follow up the use of donor funds.

For supreme audit institutions, this implies that donor funds are integrated in the public financial governance of the recipient country so that the funds can be included in the mandate and audit scope of the SAI.

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INTOSAI CBC

An illustration/mind map describing the conclusions from the webinar.

ONE OF THE PARTICIPANTS (FROM THE NETHERLANDS) DOCUMENTED THE WEBINAR IN THIS ILLUSTRATIVE WAY. CLICK FOR LARGER PICTURE.

Press contact: Olle Castelius, phone: +46 8-5171 40 04.

Presskontakt: , telefon: 08-5171 42 06.

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Updated: 09 October 2020

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