Workstream on the audit of donor funds

About

The work stream’s objective is that SAIs and donors make informed choices when engaging in the audit of donor funds, while safeguarding SAIs’ independence and respecting their national mandate.

The work stream aims to support this objective through:

• Engaging with donors and SAIs to identify good practices,

• Sharing information, knowledge and experience about the benefits and challenges of SAIs audits of donor funds.

• Encouraging the application of good and sustainable practices in the SAI and donor communities.

A work plan has been developed, further operationalizing the course of actions. Please find it below, under “Ongoing”.

Study on the audit of donor funds and draft good practices

This study aims to provide a clearer understanding of SAIs’ practices when auditing donor-funded projects and programs. It explores both the most common challenges and the key advantages identified by SAIs in this area. The study is based on an online qualitative survey conducted among SAIs in countries receiving Official Development Assistance (ODA), with 31 SAIs submitting responses. In addition, follow-up interviews were carried out with representatives from eight SAIs to gain deeper insights and practical perspectives. The study concludes with a set of draft good practices, developed from these findings. Feedback on these practices is actively sought from SAIs to ensure they accurately reflect real-world conditions and remain both relevant and applicable. For more information about the workstream or to contribute feedback, please contact Johanna Gårdmark, johanna.gardmark@riksrevisionen.se

Good practices for SAIs and donors when engaging in the audit of donor funds

These good practices are presented as draft proposals developed by the CBC workstream on the audit of donor funds. The workstream’s goal is to enable SAIs and donors to make well-informed decisions when engaging in the audit of donor funds. The aim is to test and validate these practices while gathering practical feedback, ensuring that the final set of good practices accurately reflects real-world experiences and remains relevant and applicable across diverse contexts. We invite SAIs, donors, and other relevant stakeholders to share insights, examples, and recommendations to further refine and enhance these good practices before their formal adoption.

To provide input, share your experiences or if you want to know more about the audit of donor funds, please contact Johanna Gårdmark, johanna.gardmark@riksrevisionen.se

Learning from SAIs’ experiences — benefits and challenges in auditing donor funds

This webinar presents the findings of a study conducted about the practices of SAIs auditing donor funds by the workstream. It draws on survey responses and interviews with SAIs. The webinar offers valuable insights into SAIs’ practices in auditing donor funds, highlighting the advantages and challenges related to auditing donor-funded activities.

Mapping SAI practices in auditing donor funds — key challenges and advantages

This infographic presents and overview of the key findings from a study conducted by the workstream, based on survey responses and interviews with SAIs. The study provided valuable insights into SAIs’ practices in auditing donor- funded activities, highlighting both the benefits and the challenges involved.