Strengthening the Court of Auditors

Project description

Title: Strengthening the Court of Auditors
Commissioned by: German Federal Ministry for Economic Cooperation and Development (BMZ)
Country: Honduras
Lead executing agency: Secretaría Técnica de Planificación y Cooperación Técnica (SEPLAN)
Overall term: 2014 to 2016

Context

Since the economic and political crisis in 2009 Honduras has been on a path to stability. In the area of public finances, however, there is still a great need for reform since the management of public finances is still characterised by a lack of transparency and accountability. Public services, even in the particularly important sectors of education and health, do not exist in sufficient quantity or quality. The problems exist at all levels of administration, but particularly at the municipal level. Therefore, the strategies for combating poverty, particularly in rural areas, cannot be implemented effectively.

The mandate of the Court of Auditors (Tribunal Superior de Cuentas, TSC) is to provide independent public financial monitoring for the budgetary and economic management of ministries, regions and municipalities. To date, this monitoring has only been conducted with significant limitations. The quality does not always meet the standards of the International Organization of Supreme Audit Institutions (INTOSAI). There is still room for improvement in the implementation of recommendations of the Court of Auditors and in the continuous cooperation with civil society and the national parliament. Overall, the Court of Auditors does not have sufficient capacity to conduct checks against international standards at all administrative levels and with the systematic inclusion of civil society.

Objective

The Honduran Court of Auditors is in a position to implement checks against international standards at all administrative levels and with the systematic inclusion of civil society.

Approach

The project is strengthening the Court of Auditors’ capacities in planning, implementing and monitoring checks and is promoting the education and in-service training infrastructure within the Court of Auditors. The systematic inclusion of civil society, as a key element of the checks, is being supported and municipality representatives are being trained so that they can better implement the recommendations. The various actors are improving their cooperation so that the management of public finances develops in a transparent and accountable manner.

The project supports the adaption to international standards and the development of knowledge and processes to improve the municipal checks by offering advice on the specialist aspects, organisation and processes at the Court of Auditors. Municipal representatives, civil society representatives and members of the national parliament’s budget committee are also involved. Improving capacities and processes by offering advice on specialist topics, organisation and processes is a high priority for the Court of Auditors. The other actors are being supported through the building of networks and the communication of knowledge on methods and technology in the checking process.

The target group for this project are the citizens of Honduras, who will benefit from a more efficient use of state resources by the municipalities and can therefore also make better use of the country’s public services.