Background

SAIs operate in different political and economic environments and face varied constraints and opportunities. While evaluations of the IDI confirm that most developing SAIs benefit from the regional and global IDI programmes, it is recognized that some SAIs require more extensive bilateral support to sustainably develop their capacity and performance.

Bilateral support can be defined as support to strengthening the performance, independence and professionalism of one SAI, taking into account the needs and opportunities of the SAI. It takes a holistic approach to capacity development where support may be provided for the strengthening of both the professional, organizational and/or institutional capacity of the SAI.

INTOSAI has a strong tradition of bilateral peer-to-peer support, and a number of SAIs in developing countries are currently involved in bilateral capacity development programmes. There is also a large number of SAIs that receive donor support and/or technical support by private sector providers.

The revised IDI mandate endorsed by the INCOSAI in 2013 gave IDI a clear mandate to work bilaterally. IDI has developed a policy to clarify the conditions, principles and working modalities for IDI’s bilateral support. It seeks to utilize the comparative advantages of IDI, such as access to experienced SAI resource persons and the position of the IDI as INTOSAIs global capacity development provider.

As capacity development support in general, and especially in fragile contexts, carry risks in terms of not achieving goals or sustainable results, the bilateral policy aims to build on the lessons learned from the IDI and other experiences of support in states of fragility. The policy has been developed with inputs from various stakeholders, including the INTOSAI regions and donors.

Within IDI’s global and regional programmes, support is also frequently provided at the SAI level. IDI’s bilateral support differ from the SAI level support within global and regional programmes in terms of which SAIs that are targeted and the areas of support. While the global and regional programmes will concentrate on a defined area of support, and targets SAIs having the capacity to successfully follow-up of joint activities within the programme, the bilateral support typically will be broader and target the most challenged SAIs with a limited capacity to follow-up.

The bilateral programme covers a portfolio of agreements with selected country SAIs. For each bilateral project, Cooperation agreements have been signed. These show the outcome, outputs and activities in each country.

The bilateral programme also includes the Tier 2 programme. This is established in partnership with AFROSAI-E and CREFIAF. It involves support to up to nine SAIs selected by the INTOSAI Donor Committee, where extra support is needed to establish strategic and operational plans as well long term capacity development support. The Tier 2 programme document forms the main implementation strategy for this programme.

For IDI to consider new bilateral support projects, the SAI should request for support, either through the Global Call for Proposals or directly to the IDI. IDI will also consider bilateral support if a donor asks IDI to provide support. A dialogue will then be initiated with the SAI.

IDI will assess all requests or options for bilateral support using a uniform set of conditions. Bilateral support will be considered to SAIs that meet the following conditions:

1. The SAI has major challenges and there is a need for bilateral support in areas where IDI has competencies and comparative advantages
2. The SAI does not receive extensive support and there are no other INTOSAI community providers (SAIs or regional organizations) able to deliver the support needed
3. IDI has the capacity to provide support and proper working arrangements can be established
4. The SAI demonstrates a willingness and continued commitment to strengthen its performance and operate according to the principles of transparency and accountability

Programme Objective

The objective of IDI's bilateral support programme is to ensure that the most challenged SAIs with substantial needs for capacity development are assisted and are improving their performance

SAIs in politically unstable and challenging environments can through timely audits contribute to state building and curbing corruption. Currently, many of them struggle to conduct relevant audits and provide value and benefits in their societies. They have substantial needs for improvement, but improvements are difficult to achieve due to low implementation capacity, political issues and an unpredictable context.

Bilateral support is provided as tailor-made support to the most challenged SAIs. The needs and opportunities of each individual SAI are taken into account. Bilateral projects take a holistic approach where support could be provided for many areas of the SAI, depending on the most critical needs and strategic priorities.

The most challenged SAIs are often in so-called “fragile states”, but also in other challenged countries. The target SAIs of IDI bilateral support is characterized by poor performance compared to international standards and lack of support. Many of these SAIs operate in a challenging environment that undermines SAI development. IDI is willing to support all SAIs regardless of the environment they operate in. Supporting SAIs in unpromising and often also unstable environments involves a substantial result-risk in terms of slow SAI development, but as an organization for all SAIs in developing countries, IDI is prepared to take this risk in cooperation with its resourcing partners. In such situations, the role of IDI may be to prepare the SAI for future opportunities and trying to promote the SAI as a reform agent.

How IDI supports

Support areas

The SAI Strategic Management Framework in figure 2 below holistically covers the factors contributing to SAI outcomes and impact. IDI will use this framework in all partnerships as a fundament for understanding the SAI and prioritizing support. The domains entail both the institutional capacity, organizational capacity and professional capacity of a SAI. These three capacity dimensions are mutually dependent.

Development of institutional capacity is tied to the SAI's legal framework, leadership, and ability to mitigate risks and utilize opportunities in the political landscape. Development of organizational capacity refers to effective audit processes and support services, as well as management systems and organizational culture. Development of professional staff capacity is linked to knowledge, skills, and attitudes among the employees at all levels.

Figure 2 SAI Strategic Management Framework

Principles for execution

IDI’s bilateral programmes will be guided by the following principles:

• Partner-driven process towards ISSAI compliance
• Holistic and change-oriented approach using the SAI Strategic Management Framework
• Peer-to-peer support by experienced resource persons
• Presence and continuity
• Partnerships and active coordination with INTOSAI regions and development partners
• Flexibility and continuous learning
• Management of risks

Partner-driven process towards ISSAI compliance

The IDI support shall always be based on demand and shall take its starting point from SAI needs and preconditions. IDI are colleagues and discussion partners that base the support on the needs and opportunities expressed by the partner SAIs, rather than coming in with predefined solutions and approaches⁴. Such an approach is assumed to enhance ownership and sustainability. Also, it should ensure necessary adjustments to the local context and enable IDI to “make no harm” in a fragile context.

IDI’s support should to the extent possible be aligned to the strategies and plans of the partner-SAI. If the SAI does not have an updated needs assessment and strategic plan, IDI will support the SAI in developing this. The SAI PMF and the IDI model for strategic planning are useful resources for this process. In some contexts, it will be considered to recommend a light form of needs assessment and use a simple format for the strategic plan adapted to the capacity of the partner-SAI.

The ISSAIs constitute the best practice for how SAIs should conduct their audit work and serve as guidelines for identifying areas relevant for support. However, in supporting SAIs in fragile states and other particularly challenged countries, it is important to take a phased approach to ISSAI implementation. Similarly, it is important to develop a critical mass of staff that is able to use the ISSAIs and obtains both an understanding and commitment of top management to gradual ISSAI implementation.

Holistic and change-oriented approach

The IDI promotes a holistic approach to SAI capacity development. The SAI Strategic Management Framework defines major domains of an SAI which collectively influence its performance. A bilateral cooperation will not necessarily involve support in all domains, but the framework is a fundament for discussions on which capacities of an SAI that must be considered and strengthened.

How the support can contribute to change, and which preconditions must be in place to achieve these goals, must be stipulated. The SAI Strategic Management framework can be used to develop a theory of change for the support. A theory of change is a description of how and why the desired change is expected to happen in a particular context. It is a mapping exercise, where the start point is the desired long-term goals and then working back from these to identify all the conditions (outcomes) that must be in place for the goals to occur, including how these conditions relate to one another.

Close dialogue with the partner SAI is necessary to determine which preconditions must be in place in order to bring about change. These parameters may include factors that partners exert some control over, but also factors that fall outside the sphere that an SAI (at least in the short to intermediate time) can influence, such as the legal framework. IDI will provide support in areas where it has reasonable assurances that improvements in SAI outcomes will take place. Nevertheless, as an organization supporting all SAIs in developing countries, IDI will be prepared to also support SAIs in unpromising environments where major improvements only can be expected in the long run. In environments with very limited national support for the strengthening of the SAI, the support of IDI may be directed towards empowerment of the SAI leadership, to believe in reform success, create national awareness of the potential role of the SAI, mobilize the support of partners and create a momentum for change. The SAI can, where feasible, be supported to develop partnerships with the donor community, civil society, media, and academia, as with parliamentarians and political parties. In addition to creating partnerships, a strategy for SAIs in unpromising environments may also be to carry out audits strategically which clearly demonstrate the value and benefits of the SAI, such as in areas of service delivery. A support strategy of IDI could be to strengthen professional and organizational capacities of the SAI where these can lead to audits raising the respect of the SAI and increasing the prospects for reform.

Often capacity development interventions can be linked to the execution and reporting of concrete audits. This means providing support for tasks that are part of the SAIs core activities. Completion of audits could ensure “quick wins” in the cooperation and thereby contribute to the achievement of significant longer-term capacity changes.

Peer-to-peer support by experienced resource persons

Resource persons are selected by the IDI based on strong interpersonal as well as professional skills. IDI will seek to utilize resource persons and SAIs with experience from IDI programmes and similar environments and challenges as the partner-SAI. Cooperation with the relevant INTOSAI regions will be important when identifying resource persons. Consultants can also be used as resource persons if qualified peers are not available.

In the modalities of support, and in line with the approach of the IDI global and regional programmes, emphasis should be put on combining theoretical knowledge generation with practical experience. "On the job training" and mentoring on audits are important mechanisms here. Building personal relationships and mutual trust is a success factor and must be given priority.

Presence and continuity

In fragile states and other particularly challenged countries, a high degree of sensitivity to the local conditions is required. Presence and continuity are important for establishing the necessary trust, developing good organisational and cultural knowledge, gaining insight into political and economic contexts, and enhancing our relevance as a partner. For IDI the general rule is the use of short-term resource persons and frequent contact through e-mail and phone, but long-term deployments can also be considered. The degree of IDI presence must be assessed case-by-case looking into the needs of the SAI, resources available and what type of support which will lead to sustainable SAI improvements.

Partnerships and active coordination with INTOSAI regions and development partners

A number of different organizations are supporting SAIs, PFM-improvements and anti-corruption work. This gives a need for harmonization and coordination. The IDI’s bilateral support shall be carried out in close interaction with other partners, donors and relevant actors in the partner country to ensure coordinated efforts.⁵

To maximize the value of the support, IDI will seek partnerships with INTOSAI regions, neighbouring SAIs, donors and other providers of support. These partners may have comparative advantages which could complement the IDI support, for instance, the ability to be physically present in the country over time or stronger country knowledge. Partnerships with the INTOSAI regions or other SAIs are also important to prepare for taking over of the responsibility of peer support to the SAI when the IDI bilateral support is completed.

When IDI considers bilateral support, IDI will as a standard procedure ask relevant INTOSAI regional regions whether the bilateral support could be carried out as a joint partnership. A joint project between IDI and the regions can ensure the support is well coordinated with regional activities as well as benefit from the network and competencies available within the regions. The involvement of the regions in bilateral support will have to be decided upon case-by-case as the capacity and opportunities for regional involvement in bilateral support varies.

Synergies with IDI’s global/regional programmes will also be sought, in terms of utilization of material and resource persons. In some cases, participation in global/regional programmes may be fruitful for SAIs receiving bilateral support, as a supplement to the bilateral support.

Flexibility and continuous learning

The principle of flexibility is relevant in several ways. Firstly, IDI is flexible in terms of strategic priorities and what areas the SAI priorities for capacity development support. Secondly, IDI will support the adaptation of global public goods and IDI material to the specific context of the SAI. Thirdly, IDI is flexible to adjustment of plans, reflecting IDI’s commitment to continuous learning in partnerships and the evolving conditions facing the SAI. Still, IDI stresses that agreements and plans should be used actively during implementation. That is how needs for changes can be identified at an early stage. Also, by having clear expectations to the partner for using plans, the ownership of the partner is taken seriously. To enable annual learning in a more long-term support programme, the design of the support shall group expected outcomes, outputs, and activities into discrete steps that can be taken and evaluated.

Management of risks

IDI’s bilateral support will target SAIs having significant challenges in performance and often operating in an unpromising environment. Furthermore, working in fragile states involves a risk of making more harm than good due to a complex and stressed situation. The implication is that bilateral programmes will involve high developmental and operational risks, but also reputational risks as defined by IDI’s corporate risk register.

To deal with the risks, it is critical that IDI’s bilateral support is based on a realistic assessment of the IDI capacity, characteristic of the partner-SAI and the local context.

Some challenges related to the IDI capacity to conduct bilateral programmes are:

• Availability of resource persons with sufficient experience and personal qualities
• Lack of understanding and adaption to the local context
• Ability to be physically present and clarify misconceptions and unblock issues

Some challenges related to the most challenged SAIs and their environment are:

• Limited project management and coordination capacity
• Lack of SAI independence, weak Parliament and unfavourable external pressure
• Shortage of qualified and motivated staff and leadership, and lack of incentives for performance
• Inadequate physical structures and resources
• Limited internal financial management capacity and opportunities for corruption among staff
• Insecurity, changing conditions and unpredictability

Conditions for support

For IDI to consider bilateral support, the SAI should request for support, either through the Global Call for Proposals or directly to the IDI. IDI will also consider bilateral support if a donor asks IDI to provide support. A dialogue will then be initiated with the SAI.

IDI will assess all requests or options for bilateral support using a uniform set of conditions. Bilateral support will be considered to SAIs that meet the following conditions:

1. The SAI has major challenges and there is a need for bilateral support in areas where IDI has competencies and comparative advantages
2. The SAI does not receive extensive support and there are no other INTOSAI community providers (SAIs or regional organizations) able to deliver the support needed
3. IDI has the capacity to provide support and proper working arrangements can be established
4. The SAI demonstrates a willingness and continued commitment to strengthen its performance and operate according to the principles of transparency and accountability

IDI will apply these conditions in the initial assessment on whether or not to establish a bilateral support programme. IDI will also regularly review whether these conditions remain in place.

For prioritizing candidates for bilateral support, IDI will give priority to SAIs in fragile states² and applicants who satisfy the conditions for support to a high degree using a prioritization matrix. IDI can provide bilateral support to SAIs in countries not regarded as fragile. However, these SAIs will be less prioritized. IDI will only provide support to SAI’s who are members of INTOSAI or an SAI region.

The SAI has major challenges and there is a need for bilateral support in areas where IDI has competencies and comparative advantages

When IDI receives a request for bilateral support, IDI will assess whether:

1. The SAI has major challenges; SAIs who struggle to complete and report basic audits and lack core internal systems are regarded as having major challenges.
2. The nature of the support can be met by participation in IDI regional/global programmes; if IDI has an ongoing or upcoming regional/global programme that is suitable for the needs and capacity of the SAI, IDI will not provide bilateral support.
3. If the support requested is in areas where the IDI has a particular competence and/or comparative advantage: IDI has comparative advantages when peers from other SAIs with relevant and strong experience can be recruited for the programme. It will also be an advantage if IDI has experience in delivering a global/regional programme in the area requested by the SAI. In Appendix 1, some selected IDI programmes are grouped into the SAI Strategic Management Framework domains to show where IDI has experience and a network of trained resource persons.

The SAI does not receive extensive peer support and there are no other INTOSAI community providers able to deliver the support needed

The vast majority of SAIs in developing countries receive some form of capacity development support (including through the IDI and INTOSAI regions). IDI will give priority to SAIs that currently are non-recipients of peer-bilateral support and to a little extent receive technical support.

Prior to entering into a bilateral cooperation, the IDI will check whether there are other SAIs or INTOSAI regions that equally can provide the support, to ensure that it does not crowd out other suppliers. To what extent a private supplier of technical assistance would be preferable for meeting the request of an SAI is difficult to assess. IDI will therefore primarily assess the availability of alternative providers in the INTOSAI community (SAIs and regions).

To what extent other INTOSAI providers are “able to deliver the support needed” is not a clear-cut issue. SAIs may receive support, but less relevant and effective support. When assessing whether SAIs receive sufficient support, IDI will assume that fostering genuine change in the most challenged SAIs will require holistic support as well as ability to support long-term and with a high degree of presence. This support can be carried out by both one or several providers, and both through INTOSAI and non-INTOSAI providers.

There could be situations where other providers can partially meet the needs of the SAI. IDI will consider whether it is possible to forge partnerships with INTOSAI regional organizations, SAIs or other providers to meet requests, taking into account the benefits of potential partnerships.

IDI has the capacity to provide support and proper working arrangements can be established

Sufficient funding for the programme must be available (see Chapter 5). IDI must also consider to what extent human capacity is available, in terms of resource persons with the relevant competencies and skills as well as resourcing for project management within the IDI. It will be an advantage for the IDI to provide bilateral support to SAIs whose language is one of the four official IDI languages, or where a large proportion of the IDI staff speaks one of these. Nevertheless, given its global outreach, IDI will be prepared to also work with SAIs who have only a few staff speaking any of these languages, as long as appropriate arrangements for translation can be put in place.

Security is a concern in fragile states and will affect the working conditions for IDI support. Provision of onsite support must be carefully evaluated as the security of IDI staff and resource persons are paramount. In some cases, meetings in a neighbouring country will be the main form of physical contact. For IDI, the working arrangements will be acceptable as long as regular physical meetings and electronic contact with major SAI representatives can be carried out.

SAI demonstrates a willingness and continued commitment to strengthen its performance and operate according to the principles of transparency and accountability

The experience of the IDI is that strong and committed leadership is a critical success factor for SAI development. This entails leadership based on integrity and a vision of the SAI as a national reform agent.

IDI expects the SAI’s top management to be resolute and active agents of change towards the ideals of ISSAI 12: SAIs making a difference to the lives of citizens. At the same time, IDI recognize that the space for change and the institutional capacity for change differs.

IDI will support SAIs even though they lack basic systems for integrity and performance. Nevertheless, IDI expects its partners to commit to developing basic systems enhancing integrity and performance in their context (formalized in the Statement of Commitments). For ensuring integrity, this typically involves implementing a Code of Ethics based on ISSAI 30, as well as an annual external audit of the SAI. To enhance performance, a strategic plan is a useful tool for setting the pace and direction of change for an SAI. If an SAI does not have a strategic plan, IDI will support the SAI to carry out a needs assessment and develop a strategic plan in the early stages of a cooperation.

Provision of IDI support depends on close cooperation and coordination with the SAI. IDI expects the SAI to allocate a clear responsibility and dedicated resources for coordination of capacity development support. Coordination involves active sharing of information and updating plans for activities.

Languages delivered

Bilateral support is mainly delivered in the IDI’s official languages of English, French, Arabic, and Spanish. However, IDI can through its network mobilize resource persons able to communicate in other languages. In each bilateral project, there will be an assessment of the language required by resource persons and the ability of IDI to provide resource persons with the necessary language skills.

Finances

IDI seeks long-term and flexible funding arrangements for bilateral support. Basically, the funding must ensure sufficient quality taking into account the major risks involved. IDI must ensure that it does not deviate from its own capacity development approach and principles when entering into a funding arrangement. IDI should also seek to establish funding which maintains a robust professional environment in IDI related to support to the most challenged SAIs.

Bilateral support can be financed in different ways:

• by the country-specific allocation of funds to the strengthening of the SAI, both as a part of a PFM programme or singularly to the SAI
• by regional or global financial arrangements for a strengthening of SAIs
• by funds controlled by the SAI
• by IDI’s core funding

IDI can be a partner with organizations implementing PFM-programs. IDI may also apply for positions on relevant framework agreements from which support to SAIs in fragile states and some other particularly challenged countries may be called down.

There may be a situation where IDI receives a request although funding has not been committed or where the allocated funds are insufficient to establish a bilateral programme. In such a situation, IDI will assist in contacting potential donors to establish funding.

IDI’s core funding can be used for financing bilateral activities as long as this does not impair IDI’s ability to carry out global and regional programmes.

Phases of projects

Bilateral programmes are managed through phases to ensure good processes for planning, decision-making, and interaction. The main phases are Assessment of the request, Planning, Execution, and Finalization. Prolongation can also be considered, which will involve a new Planning phase. If IDI is requested to provide bilateral support on a small scale, the procedures followed will be less extensive.

Assessment of request

When IDI receives a request/proposal for support, a desk review is conducted to assess whether the conditions for IDI bilateral support can be met. A prioritization matrix will be used internally in IDI to systematically assess whether the conditions for support are met and to prioritize among requests. The phase is concluded by a letter sent to the SAI informing on the IDI decision and the way forward if relevant.

Whether funding is available when a request for bilateral support is received will vary. If funding is not in place, IDI core funding could be used for the planning phase as long as IDI’s capacity for global and regional programmes are not impaired.

Planning

The overall purpose of the planning phase is to settle whether the conditions for support are met by developing a plan and draft agreement with the partner-SAI. This includes outlining the principles for the cooperation, funding arrangements, roles of potential partners and a plan for support activities. To ensure mutual understanding and a systematic planning phase, a ToR should be agreed by IDI and the partner-SAI. A study trip should, as a general rule, be carried out to collect necessary information regarding the conditions for support and development of plans.

IDI must clearly communicate to the SAI requesting for support that even though a planning phase has been initiated, IDI has not taken a final decision on providing support. A cooperation will only be established when the “Statement of Commitments” is signed.

The planning phase should result in a “Planning phase report”. If support is finally recommended, this report should include a proposed agreement (“Statement of Commitments”), work-plan and financial arrangements. All bilateral support projects shall as a general rule be presented for approval of the Board through the IDI Operational Plan. Requests for bilateral support can come throughout the year and may have to be handled ad-hoc outside the IDI planning cycle. Bilateral support involving minor IDI resources can then be approved by the IDI management, but large and possibly contentious engagements shall be discussed with the Board prior to making agreements. When allocating resources, a pragmatic approach should be followed rather than IDI having a fixed upper limit.⁶

Execution

The planning, reporting, and decision-making should as far as possible be integrated into the SAI’s own management systems. The annual planning of activities should be carried out as a part of the process to establish the SAI operational plan. Likewise, the reporting of the activities should be carried out as an integrated part of the annual performance report of the SAI to avoid duplication of efforts. In the process, IDI will support the SAI to improve its planning and reporting procedures. IDI will use this information for the IDI Performance and Accountability report to the IDI Board and external stakeholders.

IDI will encourage the partner SAI to develop operational plans which are linked to the strategic goals and where the expected outputs are broken down into smaller deliverables of support. All major activities should have a Terms of Reference (ToR) linked to the annual plan. The ToR should list objectives, activities, timeline, and responsibilities for the specific activity. As a general rule, the ToR should be drafted by the partner-SAI.

Reports of activities should be developed short time after the activity is completed. The report should be short and contain a list of activities completed, a brief assessment of whether objectives of the ToR have been met and lessons learned.

The annual meeting is the main decision forum for the collaboration. Key parts of the agenda include the assessment of the achievements in the passing year and planning for next year. The text to the annual report as well as a draft work plan for next year should be prepared jointly ahead of the annual meeting. Monitoring of the programme is done related to the annual reporting and meeting.

Finalization or prolongation

When the programme is approaching the agreed closing date, the achievements, lessons learned and implications of finalization vs prolongation should be assessed. The partner-SAI and the financial donor should be invited to give inputs to the evaluation. For larger projects, an external evaluator should be engaged and the IDI Board will have to approve finalization or prolongation.

In a situation where key agreements of the cooperation are not adhered to, IDI will have a dialogue with the partner-SAI on how this can be improved. If the situation remains problematic over a longer time period, IDI may terminate the support before the intended finalization date.

Resources

How can SAIs in challenged environments improve their performance and be supported in a best possible way? Below some selected guidelines, reports and links are provided related to these questions.

• Guideline on working with SAIs in fragile states
• CBC working group on SAIs in fragile situations (http://www.intosaicbc.org/sais-in-fragile-situations/)
• INTOSAI's guidelines for capacity-building of SAIs (http://www.intosaicbc.org/doc-lib/)
• OECD (2016) Good development support in fragile, at-risk and crisis affected contexts. OECD Development Policy Papers
• Noussi, K. (2012): How Public Accountability Is Institutionalized: The Case of External Public Auditing in Global Perspective Applying a Mixed-Methods Approach
• Williamson, T. (2015) Change in challenging contexts. How does it happen? ODI report.
• Hart, T., Hadley, S. and Welham, B. (2015) Use of country systems in fragile states. ODI report

Overview

Somalia 

Objective 

The primary objective of the cooperation is to support the Office of the Auditor General of Somalia (OAGS) in enhancing their performance by developing a strategic plan based on needs assessed using tools like SAI Performance Measurement Framework and ISSAI Compliance Assessment Tools.

Period of cooperation 

The initial cooperation was for 2015-2016. The cooperation has been extended to 2017 to complete the planned outputs of the 2015-16 period.

Cooperation outputs

1. OAGS staff trained in SAI PMF in 2015/16.
2. SAI PMF carried out by OAGS staff and quality assured by June 2016.
3. OAGS staff trained in carrying out Level 2 ISSAIs and Financial Audit, Performance Audit and Compliance Audit iCATs by December 2015.
4. OAGS staff carry out iCATs, which are reviewed by a resource team of experts by March 2016
5. OAGS strategic planning team trained in developing a strategic plan by August 2016.
6. OAGS develops its new strategic plan based on the IDI model and develops an operational plan to implement the strategy by December 2016.

Cooperation outcomes

1. OAGS implements the strategic plan developed through the cooperation with the IDI.
2. The strategic planning process using the IDI model is institutionalised in OAGS.
3. OAGS performance is enhanced by implementing the strategic plan.

Funding

For 2015-15 the funding for the cooperation has been provided by the Norwegian Agency for Development Cooperation (NORAD) to the IDI. For 2017 the activities are funded by IDI core funds.

Documents 

Project documents 2015-2016: pdf Statement of Commitment 2015 (1.88 MB)

Achievements 2015-2016: pdf Progress report to Norad March 2017 (388 KB)

Project document 2017: pdf Addendum to Statement of Commitment 2017 (756 KB)

Afghanistan

Objective

The primary objective of this cooperation was to support the Supreme Audit Office of the Islamic Republic of Afghanistan (SAOA) in conducting a SAI PMF Assessment and iCATs review which will help them in determining their ISSAI implementation strategy, align the ISSAI Implementation Strategy to their strategic plan and provide inputs for developing their new strategic plan.

Period of cooperation

The cooperation was for 2015 and 2016.

Cooperation Outputs

1. SAOA staff trained in SAI PMF in 2015.
2. SAI PMF carried out by SAOA staff with IDI support in 2015 and quality assured by March 2016.
3. SAOA staff trained in carrying out Level 2 ISSAIs and Financial Audit, Performance Audit and Compliance Audit iCATs by September 2015.
4. SAOA staff carry out iCATs, which are reviewed by a resource team of experts by December 2015

Cooperation Outcomes

1. SAOA utilises the results of SAI PMF Assessment and iCATs review to develop their ISSAI Implementation Strategy and align it with their strategic plan.
2. SAOA utilises the results of the SAI PMF Assessment and iCATs review as inputs for their next round of strategic planning.

Finances

The funding for the Cooperation has been provided by the Norwegian Agency for Development Cooperation (NORAD) to the IDI.

Documents

Project Document: pdf Statement of Commitment of July 2015 (1.23 MB)

Achievements:  pdf Progress report to Norad March 2017 (388 KB)

South Sudan

Objective

“Maintain and strengthen key audit-related capacities in NAC, to prepare NAC to play a strong role in the reform efforts of the Government of South Sudan to improve and sustain Public Financial Management Administration and accounting systems.” Depending on how the challenging situation in South Sudan develops, maintenance of the capacity of the audit office may be the most realistic ambition.

Period of cooperation

The project is for three years: May 2017 – April 2020. The actual progress and lessons learned from the activities starting in 2017, will determine the activities in the later years.

Cooperation outcomes and outputs

Outcome 1 A relevant and enhanced regularity audit function in NAC

1.1 Regularity Audit of non-oil revenue collection by the MoFEP executed, reported and disseminated to key stakeholders

1.2 Regularity and IT-audit of the IFMIS and closing of accounts by the MoFEP executed, reported and disseminated to key stakeholders

1.3 Regularity and  IT-audit of the passport system and revenue collection by the Min of Interior executed, reported and disseminated to key stakeholders

1.4 Systematic knowledge-sharing among staff in NAC established related to regularity and IT-audit 1.5 Guidance material developed related to audit of IFMIS and the consolidated financial statements

Outcome 2 A relevant and enhanced performance audit function in NAC

2.1 Performance audit of the efficiency of service delivery by the Juba city council executed, reported and disseminated to key stakeholders

2.2 Performance audit of the efficiency of the Juba University executed, reported and disseminated to key stakeholders

2.3 Performance audit of local content and Constituency development fund completed, printed, reported and disseminated

2.4 Performance audit skills acquired by selected staff are systematically shared with and transferred to other relevant NAC staff

2.5 Performance audit manual customized

Outcome 3 Core audit management and HR-systems in place in NAC

3.1 Overall annual audit plan and system for monitoring, reporting, and quality control developed and implemented in NAC

3.2 Annual SAI Performance report produced and disseminated

Outcome 4. Key stakeholders are familiar with NAC’s function, audit findings and how reports can be utilized

4.1 Key auditees sensitized on NAC function, standards, operations and findings

4.2 PAC sensitized on NAC function, standards and operations and how audit reports can be handled by PAC

Outcome 5. Development of NAC in line with international best practices

5.1 NAC management and staff are contributing to regional SAI development, take part in knowledge sharing, are updated on current developments of standards and best practices and maintains network with SAIs in the region

Outcome 6 NAC’s capacity development is strategically managed and well coordinated

6.1 NAC establishes a system for ensuring coordination of donor support

6.2 Peer-support to NAC is well managed

6.3 Lessons learned from the project identified

Overall indicators of goal achievement:

• Percentage of project supported audit reports finalized and reported to the President and Parliament by NAC by the end of 2019. Target: 50 %

• Staff turnover among auditors and managers in NAC 2017-19. Target: less than 10% annually

Finances

The funding for the Cooperation is sourced from the Government of Norway to the IDI.

Documents

Project document: pdf Cooperation agreement (744 KB) signed 9th May 2017

Financial support: pdf Funding agreement between IDI and Ministry of Foreign Affairs, Norway (6.09 MB)

Provision of advisors: pdf Agreement with OAG Kenya signed in Nairobi 29^th of June 2017 (1.31 MB)

In the bilateral programme there is a portfolio of agreements with selected country SAIs. This portfolio and phases of projects with each SAI will vary over time. The IDI bilateral policy forms the general implementation strategy for the bilateral programme, including how support should be planned and implemented with individual SAIs. The policy clarifies the conditions for getting bilateral support of IDI and lists three main roles IDI can consider when supporting SAIs bilaterally:

1. Broker role – short term: IDI supports SAIs in managing their capacity development, and prepares the way for additional support. This is most relevant for SAIs which lacks clear strategic priorities and need to establish these before substantial capacity development support can be delivered.
2. Capacity maintenance and lifeline support – short and medium term: For SAIs in countries that are particularly unstable and unpromising, any support must have limited ambitions, such as maintaining the basic competency and skills of the SAI and its staff. In such circumstances the role of IDI would be to play an intermediate role and then ensure more long-term support is provided when the situation stabilizes.
3. Specialized capacity provider – short and medium term: Here the IDI would support the implementation of specific strategic priorities of the SAI where IDI has particular competence and comparative advantages.

The IDI bilateral policy also lists six principles that should guide IDI in providing the support:

• Partner-driven process towards ISSAI compliance
• Holistic and change oriented approach using the SAI Strategic Management Framework
• Peer-to-peer support by experienced resource persons
• Presence and continuity
• Partnerships and active coordination with INTOSAI regions and development partners
• Flexibility and continuous learning
• Management of risks

Based on these potential roles and key principles, each bilateral project has specific outcomes, outputs and activities depending on the needs and opportunities in the specific country

Results

Picture text: Auditors of SAI South Sudan, SAI Kenya and SAI Norway work together to plan three key audits, Nairobi June 2017

The bilateral programme has had some major achievements in 2017, both in terms of completion of planned outputs, establishing new partnerships and securing funding.

In spite of a very challenging context and limited staff capacity, SAI Afghanistan has completed the SAI PMF report including an external review. SAI Somalia has completed their needs assessment and strategic plan, and shared this widely both internally and externally. Together with AFROSAI-E and SAI Kenya as a major provider of resource persons, a three year cooperation has been established with SAI South Sudan. Project activities are implemented mostly according to plan, which is an achievement given the context and compare to how similar institutional support in South Sudan are struggling. An innovative achievement in 2017 has also been the initiated partnership with CREFIAF and AFROSAI-E to jointly establish a programme for support to the Tier 2 SAIs.

The IDI outcomes planned for 2017 have been achieved, which mainly is the completion of the SAI PMF report in Afghanistan and the Strategic plan in Somalia. When it comes to the SAI outcomes, this is generally too early to assess, but there are clear indications that these can be achieved. In Afghanistan the SAI is establishing a strategic planning process where the SAI PMF is being used. In Somalia, the SAI is taking clear steps to improve performance in line with the strategic plan.

In 2017, new Cooperation agreements were entered with the SAIs of South Sudan and Somalia. This means new outputs were added for 2017 as compare to the Operational plan for 2017. The table below gives an overview of the main outputs for the different projects of the bilateral programme in 2016 and 2017, both planned and those added during 2017 (marked with *).

Integration of Gender Issues and Empowerment of Women and Girls

Gender and equal rights have been addressed in the following ways:

• Indicators for female participation in project activities are included in the Cooperation agreements, and used for discussions with the SAIs on female participants in activities. The percentage of female staff in the cooperating SAIs are relatively low, and it is therefore challenging to ensure a high female participation rate in project activities.
• Gender balance is sought when mobilizing advisors. About 1/3 of resource persons were female in 2017.
• The SAIs are encouraged to take gender into account when selecting audit questions for the performance audits. This has so far only been relevant for the Performance audit of the Juba city council by the NAC, where gender has not been selected as an area for the audit.

Key lessons learnt bilateral programme 2016-2017

1. SAIs in very challenging situations with a dedicated top management can produce tangible outputs
2. Smooth communication and coordination can be established in spite of distance based support. Lack of presence on a daily basis must and can be compensated by frequent phone/online calls, as well as prioritizing relationship building activities in meetings and workshops
3. The quality of resource persons and the ability to provide relevant and continuous advice are key success factors, but enabling regular contact between advisors and team leaders in partner-SAIs is a challenge.
4. Support to organize events can help a lot and enable SAIs in challenging environments such as in Mogadishu and Juba to arrange important events on their own.
5. Global tools introduced must be considered critically and training must be contextualized.

Programme team

Jostein Tellness Senior Manager Bilateral Support Unit This email address is being protected from spambots. You need JavaScript enabled to view it.

Dana Wilkins Manager Bilateral Support Unit 

Dafina  Dimitrova Senior Manager SAI Governance Department This email address is being protected from spambots. You need JavaScript enabled to view it.

Muhammed Dabo Manager Bilateral Support Unit  This email address is being protected from spambots. You need JavaScript enabled to view it.

Alain Memvuh  Manager Bilateral Support Unit This email address is being protected from spambots. You need JavaScript enabled to view it.

George Phiri Senior Manager Bilateral Support Unit This email address is being protected from spambots. You need JavaScript enabled to view it.

Eduardo Ruiz Garcia Manager Bilateral Support Unit This email address is being protected from spambots. You need JavaScript enabled to view it.

Laurent Soublin Coordinator SAI Governance Department This email address is being protected from spambots. You need JavaScript enabled to view it.

Hakim Ben Lazreg Senior Manager Bilateral Support Unit This email address is being protected from spambots. You need JavaScript enabled to view it.

Fatima Doghman Senior Coordinator SAI Governance Department This email address is being protected from spambots. You need JavaScript enabled to view it.