International Journal of Government Auditing – Winter 2018

INTOSAI-Donor Cooperation Update logo (globe with the words INTOSAI-Donor Cooperation Update superimposed on it.


The INTOSAI-Donor Cooperation is an ambitious initiative. We are working to (1) strengthen and scale up support for Supreme Audit Institutions (SAIs); (2) ensure all SAIs develop individual strategies as the basis for development; and (3) influence the behavior of all actors in the SAI and donor world to work in a coordinated fashion that respects the recipient’s ownership of its own development.

The Cooperation's primary focus in the current program period is on the new round Global Call for Proposals (GCP). For the next year or so, the main concentration will be on tier 2—a specialized initiative to scale up support for the most challenged SAIs. Currently, we are in the selection process to develop the final list of SAIs to be targeted for tier 2 support.

In our latest newsletter, you can read about some of the issues facing capacity development in SAIs operating in difficult, fragile contexts—fundamental legal obstacles that hamper abilities to fulfill societal roles; limited human and financial resources; and lack of autonomy. The newsletter also highlights successes that can be achieved by SAIs in these situations.

Financing a SAI can be hard in a country that lacks financial resources. Yet, failing to acknowledge the importance of independence and organizational autonomy is a symptom of a systemic institutional weakness—where the checks and balances ensuring those in power are held accountable are not being recognized.

We hope tier 2 support helps SAIs to such an extent that they are no longer challenged by their environments. Rather, they should be in positions to challenge their environments. We want to see challenging SAIs, not challenged ones.


Get up-to-date INTOSAI-Donor Cooperation news and photos on Twitter @The_Cooperation.


In 2009, INTOSAI and 15 Donors signed a milestone Memorandum of Understanding (MoU) designed to augment and strengthen support to the Supreme Audit Institution (SAI) community. The MoU recognizes the potential value SAIs contribute to strengthening governance, accountability and poverty reduction.

The MoU provides a common approach to increased strategic focus and coordination for donors and the SAI community in reinforcing SAIs in developing countries, which entails:

  • Donors mobilizing additional funding for SAI strengthening;
  • Increased strategic focus on the important role of SAIs in terms of governance, development and poverty reduction;
  • Improved coordination of support to the SAI community; and
  • Better and more effective support initiatives.

Support is provided through a hierarchy of activities, principally at the country level, and then at the regional and International Organization of Supreme Audit Institutions (INTOSAI) global levels.

Because the support is to be demand-driven and sustainable, it is based on strategic and development action plans.