Finances

Funding

IDI is a non-profit organization receiving its funding from different donors. The main contribution to IDI is provided by the Norwegian Parliament, through a dedicated grant to the Office of the Auditor General of Norway (OAGN). The funding from OAGN is mainly covering the operational expenditures of the IDI secretariat in Oslo. In addition, IDI is receiving generous grants to cover the cost of the Capacity Development Programmes and the INTOSAI-Donor Secretariat from the Swedish International Development Agency (SIDA), Department of Foreign Affairs, Trade and Development– Canada, USAID, Ministry of Foreign Affairs – Hungary, the International Fund for Agricultural Development (IFAD), the Office of the Auditor General of Zambia, the Norwegian Agency for Development (NORAD), Department for International Development - UK(DFID), Department of Foreign Affairs and Trade– Australia, Austrian Development Agency, Irish Aid, State Secretariat for Economic Affairs –Switzerland, Ministry of Foreign Affairs- France, Ministry of Foreign Affairs – Norway and INTOSAI.

Accounting and Auditing

As a Norwegian Foundation, IDI has to follow the Norwegian Accounting Act and the Norwegian Accounting Standards. IDI has a dedicated financial manager responsible for ensuring that IDI is complying with the Norwegian legislation on accounting.

An external auditor, currently PwC, audits the financial statement of the IDI. The IDI Board appoints the auditor for a three-year term. The audit of IDI is conducted in accordance with laws, regulations, and auditing standards and practices generally accepted in Norway, including International Standards on Auditing. According to Norwegian Auditing Act of 1999, management letters are only issued when serious issues of non-compliance with rules and regulation are identified. IDI has never received a management letter since it was established in Norway in 2001.

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Files

  pdf IDI Financial Statement for 2019 (81 KB)

  pdf Notes to the Financial Statement 2019 (188 KB)

  pdf Audit Report 2019 (914 KB)

  pdf IDI Financial Statement for 2018 (36 KB)

  pdf Notes to the Financial Statement 2018 (351 KB)

  pdf Audit Report 2018 (161 KB)

pdf IDI Financial Statement for 2017 (157 KB)

pdf Notes to the Financial Statement 2017 (637 KB)

pdf Audit Report 2017 (269 KB)

pdf IDI Financial Statement for 2016 (116 KB)

pdf Notes to the Financial Statement for 2016 (492 KB)

pdf Audit Report IDI 2016 (194 KB)

pdf IDI Financial Statement for 2015 (21 KB)

pdf Notes to the IDI Financial Statement for 2015 (398 KB)

pdf Audit Report 2015 (79 KB)

Partners2

Introduction

IDI would not be able to achieve its mission of supporting SAIs in developing countries to sustainably enhance their performance and capacities without the support of its partners. Partners are involved in all aspects of IDI’s work, and crucially provide the financial and in-kind resources that make all of IDI’s efforts possible. IDI wishes to express its appreciation for the ongoing support of all its partners. IDI’s partners are as follows:

Financial partners

We are dependent on funding from the International donor community of Development Partners and SAIs to finance our strategic priorities. Our financial partners also contribute to holding IDI accountable by scrutinising IDI’s reports and funding evaluations to ensure IDI is spending its money effectively and communicating the results achieved. IDI has active grants with the following partners:

Active core Funding Partners whose contributions support delivery of our strategic priorities as well as the running of IDI as an organisation

Active earmarked Funding Partners whose contributions support specific work streams and capacity development initiatives.

International SAI Community

IDI is the main implementing body of the International Organisation of Supreme Audit Institutions (INTOSAI) and works in close cooperation with other INTOSAI bodies like the General Secretariat, the Governing Board, The Finance and Administration Committee, the Capacity Building Committee, the Knowledge Sharing Committee and the Professional Standards Committee. In addition, IDI is cooperating with several working groups and Task Forces in INTOSAI. All the involvement from INTOSAI in IDIs capacity development initiatives are done as in-kind contributions to the IDI and the SAI Community.

IDI is using subject matter experts from SAI in our efforts to strengthen the capacity and performance of SAIs. These experts from several SAI in all regions are provided to IDI as in-kind contributions and is a critical success factor for the success of the IDI's work. SAIs are also contributing to the IDI initiatives by hosting IDI events, printing of IDI products and seconding staff to IDI.

IDI is also working in close cooperation with the different regional SAI organisation; AFROSAI, AFROSAI-E, ARABOSAI, ASOSAI, CAROSAI, CREFIAF, EUROSAI, OLACEFS and PASAI. The regions are important for IDI as they are better situated to monitor the development of and the needs of the SAIs in their regions.

 

Other Partners

IDI also partners with organisations beyond the INTOSAI and donor communities. In particular, during 2018, IDI’s partnerships with the following organisations were an essential part of delivering on the IDI Strategic Plan

United Nations Department of Economic and Social Affairs (UNDESA): Since 2016 the IDI has built a strong partnership with UNDESA^[1] for supporting SAIs in audit of Agenda 2030 and the Sustainable Development Goals.

International Budget Partnership (IBP): in 2019, IDI and the IBP signed a Strategic Partnership to (1) advocate for independent and effective SAIs as essential to good public budgeting, effective governance and reducing poverty; and (2) to support effective engagement between SAIs, legislative and civil society in order to enhance accountability, audit impact and make a difference to the lives of citizens. IDI and IBP support each others’ work in the following areas:

• The IBP’s Open Budget Survey and the IDI’s Global SAI Stocktaking
• IDI’s SAIs Engaging with Stakeholders Initiative
• IBP’s Audit Accountability Initiative & IDI’s Facilitating Audit Impact (FAI) initiative
• Advocating for SAI Independence

Canadian Audit and Accountability Foundation (CAAF): During 2018, CAAF supported IDI’s SAI Young Leaders Programme, and the Auditing the SDGs programme.

^[1] Institutions for Sustainable Development Goals Branch, Division for Public Institutions and Digital Government

Strategies and Plans

The IDI follows a well-organised system of planning its operations. There are two types of plans prepared by IDI, Strategic Plans and Operational Plans:

1. IDI Strategic Plans     

The Strategic Plans are long-term plans spanning from five to six years. The IDI’s strategic priorities over the planning period are discussed in the Strategic Plans. Besides the strategic priorities, the strategic plans provide an insight into the way IDI selects its portfolio and how it delivers the Strategic Plans. 

The Strategic Plan 2019-2023 is the IDI’s latest Strategic Plan. Taking the needs of Supreme Audit Institutions in developing countries as a starting point (based on the Global SAI Stocktaking 2017) and aiming for more sustainability and impact, it builds on:

• IDI’s experience
• feedback and involvement of key stakeholders
• a review of implementation of the previous Strategic Plan.

The plan sets out how IDI will continue to support SAIs in developing countries in their efforts to sustainably enhance their performance and capacity for the benefit of their citizens.

The new Strategic Plan introduces two major strategic shifts:  

• The introduction of long-term work streams that will provide scaled-up, holistic, tailored support to SAIs in the areas of independence, governance, professionalism and relevance
• The full integration of a gender perspective throughout the plan.

 The current Strategic Plan for 2019-2023 can be downloaded here:

English:  pdf 2019-2023 Strategic Plan (6.83 MB)

Español :  pdf 2019-2023 Plan Estratégico (5.80 MB)

Français :  pdf Plan Stratégique 2019-2023 (3.44 MB)   

Arabic:  pdf IDI Strategic Plan 2019-23 (Arabic) (15.50 MB)

 Infographic in   pdf picture (158 KB)

Previous Strategic Plans are available here:

  pdf Strategic Plan 2014-2018 (8.69 MB)

  pdf Strategic Plan 2014-2018 French (8.63 MB)

  pdf Strategic Plan 2014-2018 Spanish (8.56 MB)

  pdf Strategic Plan 2014-2018 Arabic (47.23 MB)

pdf Strategic Plan 2007-2013 (365 KB)

pdf Strategic Plan 2001-2006 (175 KB)

 

2. IDI Operational Plans

The IDI Operational Plans are the mechanism for implementing the IDI Strategic Plans. 

The Operational Plans, their appendices and annexes contain detailed plans for IDI’s work streams, bilateral support and Global Foundations for the period of the Operational Plan. The Operational Plans are linked to the budgets for the respective years. The IDI Board approves these plans in the Board meetings of October / November each year.

The Operational Plan and Appendix for 2020 can be download here:

pdf IDI OP 2020 Addendum (1.50 MB)

pdf IDI Operational Plan 2020 (2.93 MB)

pdf Appendix to the IDI Operational Plan 2020 (2.75 MB)

Previous Operational Plans are available here:

pdf IDI Operational Plan 2019 (2.75 MB)

pdf Appendix to IDI Operational Plan 2019 (2.16 MB)

pdf IDI Operational Plan 2018 (3.23 MB)

pdf Appendix to IDI Operational Plan 2018 (2.94 MB)

pdf IDI Operational Plan 2016-2018 (2017 update) (3.43 MB)

pdf Appendix to IDI Operational Plan 2016-2018 (2017 Update) (4.32 MB)

pdf IDI Operational Plan 2016-2018 (2.41 MB)

pdf Appendix to IDI Operational Plan 2016-2018 (3.01 MB)

pdf IDI Operational Plan 2014-2015 (939 KB)

pdf Appendix to IDI Operational Plan 2014-2015 (1.01 MB)

 

3. IDI Budgets

Each November, the IDI Board approves an annual budget for implementation of the Operational Plan for the following year. These show projected funding sources and planned expenditures for the different IDI Strategic Priorities. Budgets are reviewed and where necessary updated during the year, especially when there are major changes to funding sources and planned expenditures. From 2019, IDI has decided to publish its initial annual budget and its final revised budget.

  pdf Revised IDI Budget 2020 & Interim Financial Forecast 2021 (195 KB)

  pdf IDI Budget 2020 (461 KB)

  pdf IDI Budget 2019 (396 KB)

  pdf IDI Revised Budget 2019 (492 KB)

 

Evaluations and reviews

Evaluations at the IDI reaffirm IDI’s commitment towards the capacity development of SAIs through continuous feedback and improvement. It represents the IDI’s effort to learn more systematically and rigorously. It also facilitates credible documentation of results and effectiveness. The IDI’s accomplishments depend on the ability to use evaluation results to strengthen efforts in supporting the work of SAIs and to refine decision-making. Besides the Mid-term Review of the Implementation of the current IDI Strategic Plan 2014-2018, several IDI programmes have been subject to internal and external evaluations.

The Mid-term Review of the IDI Strategic Plan 2014-2018 was conducted by Swedish Development Advisers and was very positive. The summary highlighted that:

The IDI has implemented a majority of its strategies and actions established from 2014 to 2017. In addition, the evidence shows that SAIs have made progress during the period towards ISSAI compliance as independent and accountable institutions. When designing capacity development programs, the IDI is highly sensitive to the needs of its stakeholders. The IDI has also implemented a series of important changes to the organization to become more efficient.

IDI has been successful in:

• carrying out research, supporting and facilitating the work of the Task Group on INTOSAI Auditor Certification
• building and establishing a Learning Management System and eLearning portal that is actively used
• producing at least 16 tools, handbooks and guidance documents and developing a quality assurance process for Global Public Goods. A majority of SAIs in developing countries use the IDI’s tools and handbooks

The review included 12 recommendations in the areas of strategic priorities, programme design, development, delivery and monitoring. The IDI has already started to implement the recommendations and will continue implementing them in the next IDI Strategic Plan.

The following evaluations and reviews have also been conducted in the recent past:

pdf Due Diligence Assessment of IDI (for DFID) (Published 2019) (561 KB)

pdf IDI Response to DFID Due Diligence Assessment (Published 2019) (134 KB)

pdf Mid-Term Review of the Implementation of the IDI Strategic Plan 2014-2018 (Published 2018) (3.26 MB)

pdf Evaluation of the Audit of Lending and Borrowing Frameworks Programme (for Norwegian Ministry of Foreign Affairs) (Published 2018) (569 KB)

Review of the INTOSAI-Donor Cooperation, 2016-17 (for the INTOSAI Donor Steering Committee) (Published 2018)

pdf Mid-Term Assessment of the Programme on Implementing the ISSAIs in the Middle East and North Africa Region Support (for USAID) (Published 2017) (723 KB)

pdf Independent Evaluation of the Programme on Global Partnerships to Strengthen Capacities of SAIs (ISSAI Implementation), (for World Bank) 2011-14  (Published 2015) (836 KB)

pdf Internal Mid-Term Review of the IDI - INTOSAI Capacity Building Committee Support Programme 2012-14 (for DFID) (Published 2015) (938 KB)

Independent Evaluation of the INTOSAI Donor Cooperation 2010-14 (for the INTOSAI-Donor Steering Committee) (Published 2015)

pdf IDI Governance Independent Review (for the IDI Board) (Published 2015) (329 KB)

pdf External Evaluation of Implementation of the Strategic Plan 2007-2013 (Published 2013) (892 KB)

Partners

Introduction

IDI would not be able to achieve its mission of supporting SAIs in developing countries to sustainably enhance their performance and capacities without the support of its partners. Partners are involved in all aspects of IDI’s work, and crucially provide the financial and in-kind resources that make all of IDI’s efforts possible. IDI wishes to express its appreciation for the ongoing support of all its partners. IDI’s partners are as follows:

Financial partners

We are dependent on funding from the International donor community of Development Partners and SAIs to finance our strategic priorities. Our financial partners also contribute to holding IDI accountable by scrutinising IDI’s reports and funding evaluations to ensure IDI is spending its money effectively and communicating the results achieved. IDI has active grants with the following partners:

Active core Funding Partners whose contributions support delivery of our strategic priorities as well as the running of IDI as an organisation

Active earmarked Funding Partners whose contributions support specific work streams and capacity development initiatives.

International SAI Community

IDI is the main implementing body of the International Organisation of Supreme Audit Institutions (INTOSAI) and works in close cooperation with other INTOSAI bodies like the General Secretariat, the Governing Board, The Finance and Administration Committee, the Capacity Building Committee, the Knowledge Sharing Committee and the Professional Standards Committee. In addition, IDI is cooperating with several working groups and Task Forces in INTOSAI. All the involvement from INTOSAI in IDIs capacity development initiatives are done as in-kind contributions to the IDI and the SAI Community.

IDI is using subject matter experts from SAI in our efforts to strengthen the capacity and performance of SAIs. These experts from several SAI in all regions are provided to IDI as in-kind contributions and is a critical success factor for the success of the IDI's work. SAIs are also contributing to the IDI initiatives by hosting IDI events, printing of IDI products and seconding staff to IDI.

IDI is also working in close cooperation with the different regional SAI organisation; AFROSAI, AFROSAI-E, ARABOSAI, ASOSAI, CAROSAI, CREFIAF, EUROSAI, OLACEFS and PASAI. The regions are important for IDI as they are better situated to monitor the development of and the needs of the SAIs in their regions.

Other Partners

IDI also partners with organisations beyond the INTOSAI and donor communities. In particular, during 2018, IDI’s partnerships with the following organisations were an essential part of delivering on the IDI Strategic Plan

United Nations Department of Economic and Social Affairs (UNDESA): Since 2016 the IDI has built a strong partnership with UNDESA^[1] for supporting SAIs in audit of Agenda 2030 and the Sustainable Development Goals.

International Budget Partnership (IBP): in 2019, IDI and the IBP signed a Strategic Partnership to (1) advocate for independent and effective SAIs as essential to good public budgeting, effective governance and reducing poverty; and (2) to support effective engagement between SAIs, legislative and civil society in order to enhance accountability, audit impact and make a difference to the lives of citizens. IDI and IBP support each others’ work in the following areas:

• The IBP’s Open Budget Survey and the IDI’s Global SAI Stocktaking
• IDI’s SAIs Engaging with Stakeholders Initiative
• IBP’s Audit Accountability Initiative & IDI’s Facilitating Audit Impact (FAI) initiative
• Advocating for SAI Independence

Canadian Audit and Accountability Foundation (CAAF): During 2018, CAAF supported IDI’s SAI Young Leaders Programme, and the Auditing the SDGs programme.

^[1] Institutions for Sustainable Development Goals Branch, Division for Public Institutions and Digital Government

Organisation

Legal status

The IDI is a non-profit organisation, organised as a foundation according to Norwegian laws. The Office of the Auditor General of Norway has hosted the IDI since 2001, in accordance with the Norwegian Parliaments approval and in line with the resolution of the 16th INTOSAI Congress in 1998. The organisation comprises the IDI Board and the IDI Secretariat.

Organisational Chart of the IDI Secretariat

 

Governance and Organisation of the IDI

The IDI Board

The IDI has recently undergone a review of its governance structure where the roles and responsibilities for the IDI Board and Management were clarified and the IDI is currently in a transition period to implement the proposed changes in its governance structure.

The Board is the IDI foundation’s principal body. It is a non-executive Board and is responsible for the management of the foundation and setting the strategic direction of the IDI. The IDI Board is responsible for ensuring that the foundation is run in accordance with the resolutions and conditions laid down by the Norwegian Parliament. The main tasks of the
Board are as follows:

• The Board shall ensure that the objectives and mandate of the IDI foundation are complied with.
• The Board shall ensure that the accounts and asset management of the IDI is subject to adequate control. The Board shall also be responsible for appointing the IDI’s external auditor. It shall also determine the scope of the annual audit and review the auditor’s report.
• The Board shall decide on all statutory issues and ensure the operations of the IDI in accordance with the Norwegian Act relating to foundations as well as the resolutions and conditions laid down by the Norwegian Parliament.
• The Board shall approve the IDI Strategic Plan and decide on other issues of strategic importance as well as approve key IDI policies.
• The Board shall approve the IDI Board’s Annual Report, IDI Annual Financial Statements, IDI Operational Plans, the IDI Budget and Annual Performance and Accountability Reports as well as the IDI Corporate Risk Register.
• The Board shall monitor regularly the performance of the IDI and the extent to which agreed plans and budgets have been achieved and risks materialized
• The Board shall hold the Director-General and IDI management team accountable for the implementation of the IDI Strategic Plan.
• The Board shall determine the remuneration of the Director-General and the remuneration structure and framework in the IDI.
• With regards to any complaints from within the IDI, the Board shall put in place a complaints monitoring framework including complaints against the Board and the Director-General.
• The Board shall hold itself accountable and review its performance on an annual basis. This will be done through a consultative process during Board meetings. The Board is authorized to take decisions in all above areas and related issues also in between Board meetings in the event of these issues referred to them outside the regular or extraordinary Board meetings.
• The Board shall be responsible for authorizing any procurements above NOK 5 million for a single procurement to be made by the IDI Secretariat. All provisions of the IDI Procurement Policy shall be applicable.
• The Board shall elect a Nomination Committee once every three years

The IDI Boards is chaired by the Auditor General of Norway as the head of the hosting organization of the IDI and has in total 10 members from different Supreme Audit Institutions. The Board members are appointed for a 3 years term with a maximum of 6 years. The composition of the IDI Board is:

Per- Kristian Foss – Chair of the IDI Board

Term ending in December 2020

Mr. Foss is the Auditor General of Norway and has been in the chair of the IDI Board since 1 January 2014. Mr Foss was a member of the Norwegian Parliament from 1981 till 2013. He was the minister of Finance in Norway from 2001 till 2005 and during his periods in Parliament he was chairing the Finance Committee in the period 1989 – 1993 and he was the second vice speaker of the Parliament from 2009 till 2013.

 

Vitor Manuel da Silva Caldeira– Member of the IDI Board

Term ending in March 2021

Mr Caldeira has been the President of the Tribunal de Contas (Court of Auditors) of Portugal since October 2016. In this capacity, he is also President of the Portuguese Council for the Prevention of Corruption and a member of the Governing Board of INTOSAI as well as an observer member of EUROSAI Governing Board. Mr Caldeira also chairs the Studies and Traning Centre of the Portuguese Speaking Countries Organization of Supreme Audit Institutions. Mr Caldeira was president of the European Court of Auditors from January 2008 to September 2016 as well as a member of this Court from March 2000.

Lara Taylor Pearce– Member of the Board

Term ending in December 2022

Mrs Lara Taylor-Pearce is the Auditor General of the Republic of Sierra Leone. She is a fellow of both the Association of Chartered Certified Accountants of the UK and the Institute of Chartered Accountants of Sierra Leone. She has held various senior positions in the Public Financial Management Sector in Sierra Leone, and it the current Chair of the Governing Board of the African Region of Supreme Audit Institutions English Speaking (AFROSAI-E).

Pamela Monroe Ellis - Member of the Board

Term ending in December 2022

Mrs Pamela Monroe Ellis was appointed Auditor General of Jamaica in 2008 and serves as Secretary General of CAROSAI since 2016. A Fellow of both the Institute of Chartered Accountants of Jamaica (ICAJ) and the Association of Chartered Certified Accountants (ACCA, UK) Mrs Monroe Ellis is Jamaica’s representative on the CARICOM Secretariat Audit Committee, which she also Chairs. She is also a member of the Board of the International Federation of Accountants (IFAC) since 2012.

 

Dr Margit Kraker– Member of the Board

Term ending in December 2022

Dr Kraker became the President of the Austrian Court of Audit and Secretary General of INTOSAI in July 2016.  She holds a doctoral degree in Law from the University of Graz in Austria. She has served in several positions in the Austrian public service such as Director of the Court of Audit of the Province of Styria (2013-2016), head of the Styrian Provincial Vice-Governor's Office, member of Styrian Provincial Government's Constitutional Service and Legal expert at the Austrian Parliament and the Provincial Parliament of Styria. In addition, she was a member of the Management Committee of the European Organisation of Region of External Public Finance Audit Institutions (EURSOAI) from 2014-2016.

Thembekile Makwetu – Member of the Board

Term ending in December 2022

On 1 December 2013, the President of the Republic of South Africa, Mr Jacob Zuma, officially appointed the former Deputy Auditor-General, Mr Kimi Makwetu, as the Auditor-General of South Africa for a period of seven years.  Thembekile "Kimi" Makwetu completed a Social Sciences degree at the University of Cape Town in 1989. He received a BCompt Honours degree from the University of Natal (distance learning in 1997) and is a qualified chartered accountant and a member of the South African Institute of Chartered Accountants (SAICA).

Helena Lindberg– Member of the Board

Term ending in June 2023

Mrs Helena Lindberg took office as Auditor General of Sweden in March 2017. She has previously been Director-General and Head of the Swedish Civil Contingencies Agency (MSB) and the Swedish Emergency Management Agency and the Swedish Rescue Services Agency. She was also Chair of the Organising Committee tasked with implementing the Government's decision to form the Civil Contingencies Agency. Prior to this, she has held a number of different positions in the Swedish public sector, including at the Ministry of Defence. She has been a member of the Boards of the Swedish Defence University, the Swedish National Space Board and of the Swedish Standards Institute and has also held positions on several advisory councils, such as the Swedish Coast Guard’s advisory council.

 

Dr. Agus Joko Pramono– Member of the Board

Term ending in June 2023

Dr. Pramono is currently the Vice Chairman of the Audit Board of the Republic of Indonesia. Prior to that, he served as Board Member III in 2013 and as Board Member II in 2014 - 2019, a position of the collegial body alongside Chairman and Vice-Chairman governing the SAI of Indonesia. Board Member III is responsible to oversee audit focusing on Social, Information and Technology and Sports sector, while Board Member II is responsible to oversee audit on the fiscal and monetary sector. Currently, he also chairs a Chamber on State Treasury prosecution in BPK. He chaired the Advisory Board of the Public Sector Accounting Compartment of Institute of Indonesia Chartered Accountants from 2016-2019 and is currently an Advisory Board Member of Indonesian Institute of Accountants. He is currently also a member of the Independent Audit Advisory Committee (IAAC) UN, for the period 2020-2022.

 

Åse Kristin Berglihn Hemsen  – Member of the Board

Term ending in December 2020

Ms Hemsen is Director-General – Financial and Compliance Audit Department of the Auditor General of Norway. She has a master in Business and administration and an executive master in public sector auditing from the Norwegian School of Economics. She has been with the Auditor General of Norway for 15 years after 8 years with a private sector audit firm (Deloitte).

Kristin Amundsen – Member of the Board

Term ending in December 2020

Ms Kristin Amundsen is Deputy Director General of the Performance Audit Department 2 with the Office of the Auditor General of Norway. She has been a manager of the Methodology Unit for performance auditing and a member of the Board of the Norwegian Evaluation Society. She was a lead reviewer of an international peer review of the United States National Audit Office (GAO) and has been involved in capacity building of Supreme Audit Institutions (SAIs) and AFROSAI E.

IDI Register of Related Parties and Entities

Given the prominent positions of IDI Board members as Heads of SAIs around the world, and other positions they hold, IDI has a number of related parties (organisations under the control or influence of individuals who have significant control or influence over IDI). IDI’s register of related parties and entities makes these relations transparent, so that there is transparency in any decision making which impacts on related parties. The register is reconfirmed at each IDI Board meeting, and used as a basis to identify if any decisions to be taken could raise conflicts of interest for members of the IDI Board or management, so that appropriate action can be taken.

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Files

  pdf IDI Protocol and Invitation Policy for Observers (328 KB)

  pdf IDI Statutes (273 KB)

  pdf IDI Board Rules of Procedure (389 KB)

  pdf IDI Register of Related Parties and Entities (179 KB)

  Norwegian Foundation Act

Minutes

  pdf Summary IDI Board Meeting 18 June 2020 (359 KB)

  pdf Summary IDI Board Meeting 24 March 2020 (330 KB)

  pdf Summary IDI Board Meeting 27 November 2019 (333 KB)

  pdf Summary IDI Board Meeting 28 and 29 March 2019 (379 KB)

  pdf Summary IDI Board Meeting 9 November 2018 (629 KB)

  pdf Minutes IDI Virtual Board Meeting 29 June 2018 (593 KB)

  pdf Minutes IDI Board Meeting 13 and 14 March 2018 (673 KB)

  pdf Minutes IDI Board Meeting 8 November 2017  (635 KB)

pdf Minutes IDI Board Meeting 28 and 29 March 2017 (632 KB)

pdf Minutes IDI Board Meeting 8 November 2016 (305 KB)

pdf Minutes IDI Board Meeting 10 March 2016 (439 KB)

pdf Minutes IDI Board Meeting 3 November 2015 (642 KB)

Policies and controls

The IDI aims to lead by example by exercising strong internal controls in respect of its activities. Strong and well-implemented policies and controls are a key to good governance which the IDI is strongly committed to promoting by strengthening the capacity of Supreme Audit Institutions. The IDI Internal Control System based on the globally accepted COSO Framework has been developed in June 2014. IDI’s Internal Control System will help in achieving its performance targets as per strategic plan 2014-2018. It will contribute to reliable reporting and compliance with the Norwegian laws. The system will serve as an assurance tool for IDI’s operations to various stakeholders like donors, IDI Board, INTOSAI and the SAI community.

The system provides interlinkage between different internal control issues covered in different IDI policies and documents like IDI Corporate Risk Register, IDI Handbook, IDI Code of Ethics, IDI Programme Handbook, IDI Gender Policy, IDI Procurement Policy and IDI Environmental Policy. This will facilitate better administration and monitoring of the IDI’s operations. The documents listed above provide the framework for the IDI’s operations to be conducted in an accountable, efficient and effective manner to meet the requirements and expectations of all its stakeholders. In addition to the above IDI specific documents and policies, the IDI staff is covered by the Norwegian Government’s regulations for Civil Servants as applicable to the OAGN.

An external auditor, currently PwC, audits the financial statement of the IDI. The IDI Board appoints the auditor for a three-year term. The audit of IDI is conducted in accordance with laws, regulations, and auditing standards and practices generally accepted in Norway, including International Standards on Auditing. According to Norwegian Auditing Act of 1999, management letters are only issued when serious issues of non-compliance with rules and regulation are identified. IDI has never received a management letter since it was established in Norway in 2001.

 

Policies can be Downloaded here:

  pdf IDI Safeguarding Policy (392 KB)  

  pdf IDI Anti-Corruption Policy (319 KB)

  pdf IDI Remuneration Policy (162 KB)

  pdf IDI Pay Bands (123 KB)

  pdf IDI Procurement Policy (616 KB)

pdf IDI Gender Policy Final (1.16 MB)

pdf IDI Environmental Policy pdf (L)(12839) (1.49 MB)

pdf IDI Code of Ethics (796 KB)

pdf IDI Internal Control System (712 KB)

pdf IDI Complaints Framework (851 KB)

  pdf IDI Evaluation Policy and Guidance (590 KB)

Reports

Performance and Accountability Reports

The IDI has a robust system of reporting on its performance during a year through the Performance and Accountability Report prepared as a common report for all stakeholders. The performance is presented with reference to the IDI Results Framework. These reports are approved by the IDI Board at the first annual meeting every year usually held in March.

Performance and Accountability Reports can be downloaded here: 

  pdf IDI Performance and Accountability Report 2019 (6.15 MB)

  pdf IDI Performance and Accountability Rreport 2019 Appendix (2.88 MB)

  pdf IDI Performance and Accountability Report 2018 (4.51 MB)

  pdf IDI Performance and Accountability Report Appendix 2018 (3.63 MB)

pdf IDI Performance and Accountability Report 2017 (4.41 MB)

  pdf IDI Performance and Accountability Report Appendix 2017 (4.27 MB)

pdf IDI Performance and Accountability Report 2016 Arabic (4.10 MB)

pdf IDI Performance and Accountability Report 2016 French (3.29 MB)

pdf IDI Performance and Accountability Report 2016 Spanish (3.61 MB)

pdf IDI Performance and Accountability Report 2016 (3.20 MB)

pdf IDI Performance and Accountability Report Appendix 2016 (2.73 MB)

pdf IDI Performance and Accountability Report 2015 (3.22 MB)

pdf Appendix to IDI Performance and Accountability Report 2015 (2.45 MB)

pdf IDI Performance and Accountability Report 2015 Arabic (4.13 MB)

pdf IDI Performance and Accountability Report 2015 French (3.95 MB)

pdf IDI Performance and Accountability Report 2015 Spanish (3.37 MB)

pdf IDI Performance and Accountability Report 2014 (2.71 MB)

pdf Appendix to IDI Performance and Accountability Report 2014 (1.43 MB)

pdf IDI Performance and Accountability Report 2014 Arabic (2.08 MB)

pdf IDI Performance and Accountability Report 2014 Spanish (3.01 MB)

pdf IDI Performance and Accountability Report 2013 (1.30 MB)

pdf Appendix to IDI Performance and Accountability Report 2013 (1.35 MB)

IDI Board’s Annual Report

IDI discontinued the Board’s Annual Report as it is no longer a requirement for small entities to issue this statutory report prepared by the IDI and approved by the IDI Board. The last Annual Report was issued for the year 2016. Relevant information from the report is now added to the content of the IDI’s Annual Performance and Accountability Report.

IDI Board’s Annual Report from 2013 to 2016 can be downloaded here:

pdf IDI Boards Annual Report 2016 (478 KB)

pdf IDI Boards Annual Report 2015 (374 KB)

pdf IDI Boards Annual Report 2014 (175 KB)

pdf IDI Boards Annual Report 2013 (1.58 MB)

Auditor’s Report

The operation of the internal controls the IDI is audited every year by external auditors appointed by the IDI Board. Currently, the external auditor is pwc Norway. The Auditors Report can be downloaded in the financial section.

Introduction

The IDI is the INTOSAI body that works across The International Organisation of Supreme Audit Institutions (INTOSAI) strategic goal areas and supports SAIs in developing countries, in their efforts to sustainably enhance performance, independence and professionalism. INTOSAI is a non-profit umbrella organization of SAIs across the world. Established in 1953, it currently has 194 regular members and five associate members.

Go to INTOSAI Website

The IDI provides support to SAIs by facilitating

• Implementation of international standards, including the ISSAIs
• Development of institutional, organisational and professional staff capacities
• Knowledge sharing and implementation of good practices
• Scaled up and more effective support to SAIs through partnerships with stakeholders

Using a client-centred approach the IDI facilitates SAI development initiatives at global, regional, subregional and SAI level; including bilateral support on a needs basis.

The IDI also serves as secretariat to the INTOSAI-Donor Cooperation, established in 2010 to enhance the volume and coordination of support for strengthening SAIs in developing countries. The IDI Board has approved the continuation of the INTOSAI-Donor Secretariat’s third phase of operations as part of the IDI. Besides delivering capacity development programmes and serving as the secretariat to the INTOSAI-Donor Cooperation, the IDI also serves as an expert and information centre on public sector auditing for donors, SAIs and other stakeholders; and facilitates knowledge sharing in the INTOSAI community.

The IDI was established by resolution of the INTOSAI Congress (INCOSAI) in 1986 and was hosted by the SAI of Canada from 1986 to 2000 prior to being hosted by the Office of the Auditor General of Norway (OAGN) since 2001 following approval of the Norwegian Parliament. IDI actively partners in its operations with INTOSAI which has regional groupings and different working groups and task forces on specific areas of SAIs’ operations.

The IDI’s target group of beneficiary SAIs includes over 140 developing countries listed on the OECD DAC list for the respective years. As per the IDI Strategic Plan 2014-2018, the IDI also provides support to developed countries on cost recovery basis. Limited Bilateral support is also offered to SAIs from fragile states.

Organisation and Governance

The IDI Secretariat is based in Oslo and has 26 staff members from 14 nationalities, with some of them operating from INTOSAI regions. The IDI is registered as a Norwegian foundation. The IDI Board is chaired by Auditor General, Norway. There are nine other members from SAIs of Austria (Secretary General of INTOSAI), Norway, the Netherlands, South Africa(Chair of the INTOSAI Capacity Building Committee), Sweden and UK. Most of the IDI Board members are heads of their respective SAIs.

The composition and rules of procedures of the IDI Board have recently been revised in accordance with the recommendations of the IDI Governance Review report 2015. These changes have been brought about to make the Board more representative and efficient.

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Strategic Plan 2014-2018 and the IDI Results Framework

This strategic plan is the IDI’s third strategic plan. It seeks to take forward the work done in the previous plans. This strategic plan contains a revised mandate that reflects the changes in the IDI’s role and the environment in which it operates. During the last strategic plan, the IDI mainly focused on supporting organisational and professional staff capacity development. In this strategic plan period, the IDI will in addition also support the institutional capacity development of SAIs. The IDI’s portfolio has expanded to include bilateral support programmes in limited cases to SAIs in fragile countries which do not have other providers of support. This plan contains the IDI Results Framework which distinguishes between SAI Outcomes and IDI Outcomes. The SAI outcomes are based on the INTOSAI’s Value and Benefits Framework. The IDI has also described its service delivery model and SAI capacity development model for the first time in this strategic plan document.

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Performance during 2013- 2015

The IDI reports on its annual performance as per the IDI Results Framework through the IDI Performance and Accountability Report for the respective year.

The IDI’s outreach through its programmes in terms of participation in the IDI programmes from beneficiary SAIs for 2013-2015 is summarized in the following table and graphic:

Year	Total SAIs	INTOSAI Regions covered	Developing country SAIs	Fragile State SAIs	Total Participants	% female participation	Programmes delivered in more than one language
2013	153	8	119	38	802	44	40%
2014	150	8	122	47	1175	41	44%

 

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