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GSAI – Global SAI Accountability Initiative

SECTIONS

HONDURAS

The Tribunal Superior de Cuentas (TSC) is Honduras’ Supreme Audit Institution and the governing body of the national oversight system. It is responsible for auditing state funds, assets, and resources to ensure their efficient, effective, transparent, and lawful use. Despite its vital role, the TSC faces challenges such as limited financial resources, capacity constraints, and the need to modernise audit practices to meet evolving governance and accountability demands.

Guided by its 2019–2024 Strategic Plan, the TSC is committed to strengthening public sector accountability, improving audit quality, and promoting a culture of integrity and transparency across government institutions.

To address these challenges and enhance its institutional performance, the TSC has joined the Global SAI Accountability Initiative (GSAI), launched in 2022 by the INTOSAI–Donor Cooperation and managed by the INTOSAI Development Initiative (IDI). The initiative promotes long-term peer-to-peer cooperation to strengthen SAIs in developing contexts. Under this partnership, the Tribunal Superior de Cuentas (TSC) de Honduras, the Contraloría General de la República de Costa Rica, the Auditoría Superior de la Federación de México, and IDI have agreed on a joint program to build institutional capacity, improve performance, and promote sustainable development in line with Sustainable Development Goal (SDG) 16 on peace, justice, and strong institutions. The GSAI support to Honduras is expected to run through 2025, contributing to lasting institutional reforms and stronger accountability mechanisms.

INTOSAI REGION: OLACEFS

Key components of support

Component 1: Strengthening Process Quality Management and Audit Products

Establish a comprehensive quality management system for audit processes, enhancing control and assurance mechanisms within the TSC. The initiative focuses on improving the internal control environment and implementing quality control and assurance systems to raise institutional performance in line with international standards.

Component 2: Developing Human Resource Competencies

Build institutional capacity and professional competencies across all levels of the TSC. This involves identifying training needs to strengthen staff skills and improve audit performance and public trust.

TESTIMONIALS

The GSAI Initiative, through the approach of partner work and peer support, to join efforts in technical and financial matters to strengthen the Comptroller Entity, represents for the Superior Court of Accounts, the opportunity to achieve better standards of compliance and performance in the control and inspection actions that are required by constitutional mandate to carry out, and to bring greater public value to citizens.

Dr. Jose Juan Pineda Varela

President Magistrate of the SAI of Honduras (2023)

It is an honour for the SAI of Costa Rica to have been considered for the GSAI-Honduras project. Within the whole set of challenges that every SAI has, we have sought to identify and prioritize efforts in key and highly relevant components for SAI of Honduras (challenging but achievable), in order to focus the support and gradually seek beneficial results for the Court, for the Honduran society and for the peers that participate; we all learn and we all benefit from the experience, an important premise of this project. We ratify the commitment of the Office of the Comptroller General of the Republic of Costa Rica to support the TSC.

Ms. Marta Acosta

Comptroller General of Costa Rica

The launch of the GSAI initiative in Honduras is a step forward in achieving new development scenarios for SAIs in the region. As Executive Secretary of OLACEFS I thank all participants in this process, and I wish the Superior Court of Accounts of the Republic of Honduras success in the development of its master plan.

Mr. David Rogelio Colmenares-Páramo

Auditor General of Mexico