INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

Honduras - GSAI Phase 1 Peer Support Project 2023-2025

El Tribunal Superior de Cuentas de Honduras (SAI Honduras), La Contraloría General de la República de Costa Rica (SAI Costa Rica), La Auditoría Superior de la Federación de México (SAI México) and OLACEFS Secretariat agreed in 2023 to be partners in a peer-to-peer support project within the Global SAI Accountability Initiative (GSAI), funded by the European Union and managed by IDI.

During this initial phase of support until the end of 2025, SAI Honduras will benefit from the technical assistance of these regional partners to strengthen capacities in strategic organisational management, audit quality management, digitalisation, staff professionalisation and stakeholders' management.

SAI Honduras's primary responsibility is to supervise the state's funds, assets, and resources to ensure they are used efficiently, effectively, transparently, and according to the law. For the Honduran society, SAI Honduras is seen as the main oversight institution responding to the complexity of the national PFM system and its weaknesses in the administration and use of public resources. This scenario requires SAI Honduras to have an organisational strategy in place to improve audit services significantly and enhance a culture of transparency and accountability among state officials.

SAI Honduras has joined the Global SAI Accountability Initiative (GSAI). This initiative was launched in 2022 by the INTOSAI-Donor Cooperation to scale up support to SAIs in developing countries working in challenging environments. The support is expected to empower the SAI to take forward its capacity development and reach a new level of sustained capacities and performance. 

Worldwide experiences of SAI capacity development show that peer-to-peer cooperation can be effective as colleagues have a trustful relationship and can provide relevant advice based on similar experiences and challenges. The SAIs of Costa Rica, Mexico and the OLACEFS Secretariat are well positioned to support their peer in Honduras; and most importantly, they have willingly agreed to collaborate and build a trustful partnership as sisters' organisations within the region. 

The GSAI Project of Honduras aims to improve the quality and timeliness of the SAI's audit and control services by strengthening its strategic management and technical capacities to prevent corruption and provide public value to citizens.

The project's main components are:

  1. Strategic organisational and operational management.

  2. Quality management of audit processes and products.

  3. Staff professionalisation at all levels of the organisation.

  4. Stakeholder management.

  5. Leverage on IT to support audit-related processes.


The Cooperation Agreement, signed by the parties in August 2023, laid out expected results, resources, responsibilities and governance of the project.

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Key facts

Period: September 2023 to December 2025


·       Strategic organisational and operational management

·       Quality management of audit processes and products

·       Staff professionalisation at all levels of the organisation

·       Stakeholder management

·       Leverage IT to support audit-related processes

Partners: El Tribunal Superior de Cuentas de Honduras (SAI Honduras), La Contraloría General de la República de Costa Rica (SAI Costa Rica), La Auditoría Superior de la Federación de México (SAI México), OLACEFS Secretariat, and INTOSAI Development Initiative.

Budget and funding: 100 000 USD for project activities funded by EU. The salary costs of the SAIs are covered as in-kind.

More about GSAI

Project Resources


Contact person SAI Honduras: Carmen Antonia Pineda Baquedano, email: [email protected]

Contact person SAI México/Olacefs Secretariat: Maria Jose Franco Rodriguez, email: [email protected]

Contact person SAI Costa Rica: Alex Monge, email: [email protected]

Contact person IDI: Marcela Hommefoss, Manager Global Foundations [email protected]