Office of the Auditor General of Norway. Handbook for the Office of the Auditor General s Development Cooperation

Size: px
Start display at page:

Download "Office of the Auditor General of Norway. Handbook for the Office of the Auditor General s Development Cooperation"

Transcription

1 Office of the Auditor General of Norway Handbook for the Office of the Auditor General s Development Cooperation

2 i Photo: The Office of the Auditor General of Norway Illustration: Lobo Media AS March 2009 ISBN

3 Table of contents 1. Introduction Purpose and use of the handbook Framework for development work Goals for development cooperation Strategic guiding principles Country selection and area monitoring The OAGN s comparative advantages as a collaborative partner Collaborative activities Key development assistance principles The Project Cycle The division of responsibility and the decision-making structure The Request Phase Purpose and expected result Position memo decision The Identification Phase Purpose and expected result Pre-study Memorandums of Understanding The Design Phase Purpose and expected result The relationship between strategic planning and the cooperation project Project agreements

4 4.3.1 Management and control structure Project Documents Project budget Logical Framework Approach (LFA) The Implementation Phase Purpose and expected result Annual work plans and annual budgets Narrative and financial progress reports Financial transfers Short-term and long-term advisers Short-term advisers from the OAGN Long-term advisers from the OAGN Support and ownership Mid-term review The Conclusion Phase Purpose and expected result Final report Final evaluation Final document Lessons learned? Attachments Main principles for the Office of the Auditor General s international development cooperation Project Cycle List of other relevant documents

5 5

6

7 1. Introduction 1.1 Purpose and use of the handbook The purpose of the handbook is to outline a common framework and methodology for the Office of the Auditor General of Norway s (OAGN) development work. This will ensure that the Office of the Auditor General s cooperation projects are implemented in a methodical and uniform manner in accordance with recognised principles for development cooperation. The handbook will be a key tool in ensuring that the OAGN is a predictable partner that carries out development work of the highest quality. The handbook will also serve as a source of knowledge about the OAGN s development work and as a useful reference tool for OAGN staff working on development projects. The handbook could be a useful tool for partner SAIs 1 with whom the OAGN cooperates on development, and for other parties involved in our cooperation projects. The OAGN is a relatively new player in the development assistance context, and this handbook is the first attempt at outlining a common framework and methodology for the OAGN s development work. It will be natural to revise the handbook based on the experience gained from OAGN s ongoing cooperation projects. 1 SAI = Supreme Audit Institution. The term SAI is an internationally recognised term for national public sector audit institutions. It will be used throughout this document. 7

8 1.2 Framework for development work Goals for development cooperation The OAGN s development cooperation shall be in accordance with and support key goals of Norway s development assistance policy 2. The overriding principles for the OAGN s development work are set out in the Main principles for the Office of the Auditor General s international development cooperation. They will be further specified in the OAGN s development assistance strategy. SAIs carry out audits and controls to check that the state s revenues are paid as expected and that the state s funds and assets are used and managed in a financially sound manner and in compliance with the intentions of the parliament. SAIs thus play a key role in good public sector financial management systems. The goal of the OAGN s development cooperation is to contribute to the development of good governance and to combat corruption by strengthening partner SAIs capacity and ability to carry out audits in accordance with internationally accepted standards and best practice for public sector auditing Strategic guiding principles National ownership is one of the pillars of Norwegian development cooperation and it shall form the basis for the OAGN s cooperation with other SAIs. The development cooperation shall be organised in such manner that questions cannot be raised about the independence of the OAGN in relation to its role as auditor. As a main rule, the OAGN shall adopt a broad institutional approach and a long-term perspective in its cooperation projects. 2 Cf. The Memorandum of Understanding between the Ministry of Foreign Affairs and the OAG of February

9 Clear goals and performance indicators shall be defined for the cooperation projects on the basis of partner SAIs strategic goals and operational activities. As a main rule, funding for the development cooperation shall be allocated from the OAGN s budget. The OAGN s budget for development cooperation shall be used in accordance with the OECD/DAC definition of development assistance. The funds shall be used in an efficient and result-oriented manner. The OAGN mainly finances its own personnel as well as covering expenses relating to training and other activities that are necessary for implementation of the projects. In many cases, therefore, it will be natural for the OAGN to carry out a cooperation project with a partner SAI with support from a financial donor, for example the Norwegian embassy in the respective country. The OAGN shall adhere to the principles for coordination and harmonisation of international development cooperation. In cases where a partner SAI receives support from several parties concurrently, the OAGN shall endeavour to coordinate the various activities. Coordination with other relevant projects and parties is also necessary. The OAGN shall endeavour to utilise its own personnel as resource input in development projects in order to ensure genuine institutional cooperation between sister institutions. The OAGN shall also take a positive view of the use of relevant regional expertise and encourage regional cooperation where appropriate. The OAGN shall have a project portfolio that reflects the personnel and financial resources the OAGN has at its disposal for development cooperation purposes. 9

10 1.2.3 Country selection and area monitoring The OAGN has decided that selected developing and reform countries will be prioritised in the development work. Pursuant to the Main principles for the Office of the Auditor General s international development cooperation, projects in the following countries will be given priority: Countries that are preparing or implementing reform programmes in public sector financial management Countries and regions where the Norwegian Government is already engaged in ongoing cooperation and has a presence Countries that receive Norwegian budget/ sector programme support or where such support is planned Countries where the project working language is English Countries with SAIs that are organised in accordance with the Auditor General or Westminster model. 3 The criteria and priorities for the OAGN s choice of countries will be assessed and elaborated on in the OAGN s development assistance strategy. The OAGN assumes that, for reasons of area and cultural expertise, it will be most expedient and efficient to cooperate with SAIs in regions where OAGN has already established cooperation projects Area monitoring means the collection and systemising of various forms of knowledge about countries and regions SAIs, public sector financial management reforms and other areas of importance to the OAGN s development cooperation. 3 SAIs are largely organised on the basis of two models: the Auditor General/Westminster model and the Court model. In the latter case, the SAIs are organised as courts who imposes fines for major and minor offences relating to accounting and financial management. This form of organisation is so different from our own that we believe it is more expedient to cooperate with SAIs that are more similar to our own organisation. 10

11 The purpose of the OAGN s area monitoring is to: Identify geopolitical areas of interest Identify professional areas of interest Identify other parties activities that are relevant to the OAGN s development cooperation Important sources for the OAGN s area monitoring include the biannual meetings with the Ministry of Foreign Affairs and Norwegian Agency for Development Cooperation (NORAD), meetings with the relevant Norwegian embassies, regular meetings with INTOSAI Development Initiative (IDI), participation in INTOSAI and INTOSAI s Capacity Building Committee, coordination with regional INTOSAI organisations and close contact with other SAIs that work on development cooperation. The person responsible for the project in the OAGN has an overriding responsibility for data collection in relation to his/her country and region, and shall maintain close contact with Norwegian embassies, INTOSAI s regional secretariats and relevant international organisations The OAGN s comparative advantages as a collaborative partner The OAGN has several comparative advantages as regards engaging in development cooperation with sister institutions. Awareness of these advantages is part of the rationale for taking part in development work. The OAGN s advantages include: 11

12 The OAGN and our partner SAIs are sister institutions. Participation in the international SAI community means that the institutions share many challenges and have common international references and standards, such as INTOSAI auditing standards and declarations. The OAGN s international development cooperation is based on reciprocal development and the exchange of expertise and experience between SAIs with similar mandates, tasks and responsibilities. The OAGN has extensive experience of multilateral and bilateral cooperation in INTOSAI and EUROSAI, and it benefits from its co-localisation and close cooperation with the IDI. The OAGN cooperates closely with Norad and the Norwegian embassies as well as with other donors in cooperation projects. This provides good opportunities for coordinating with other parties in public sector financial management and a possibility for external financing of activities that cannot be covered within the OAGN s budgetary framework. The OAGN has extensive experience as a well-functioning SAI and it enjoys a good reputation nationally and internationally. The OAGN enters into long-term cooperation in order to ensure predictability, mutual trust and create positive and lasting results. The OAGN s development cooperation enjoys broad support in its own organisation. The OAGN utilises highly qualified personnel in its collaborative activities. The OAGN covers its own costs. 12

13 1.2.5 Collaborative activities The OAGN s cooperation shall normally be based on a broad institutional approach. The cooperation projects shall be tailored to the needs and strategic priorities of partner SAIs. The cooperation can therefore include a wide range of activities in fields such as independence (including mandate and statutory basis), the development of financial auditing, performance auditing, IT auditing and other types of auditing, internal and external communication, administrative and organisational activities, IT development, welfare activities etc. Both as a result of scarce resources in many SAIs and because external funding often follows fixed priorities and principles, the OAGN wishes to also support areas that are often given low priority, but that are decisive for enduring institutional development. This could apply to areas such as the strengthening of administrative support functions, internal communication, management systems and the facilitation of participation in international forums. In cases where a partner SAI has not made use of strategic plan documents as a management tool, the OAGN will endeavour to contribute to participatory processes being initiated for needs mapping and institutional self-assessment as part of the strategy process. 1.3 Key development assistance principles The OAGN s international development cooperation shall support the goals of Norwegian development assistance policy and be in accordance with the Paris Declaration s principles of development assistance effectiveness. It is particularly important to the OAGN that its development assistance is harmonised and coordinated with other parties, that the partner SAI has chief responsibility for its own development, that OAGN promote regional coopera- 13

14 tion and that we work for gender equality and a good working environment. Coordination and harmonisation means maintaining a close dialogue with other parties in the public sector financial management system and donors. Well-functioning reforms in the public sector financial management system require positive processes that pull in one direction, that key players are not left out and that measures are not implemented that have a negative effect on the desired development. SAIs functions are related to a great extent to the effectiveness of the public sector financial management system as a whole. In line with the Paris Declaration, the OAGN will also endeavour to ensure close coordination with other development assistance parties, including other SAIs that cooperate with the partner SAI. Besides the Norwegian embassies, other development assistance parties also include among others parties such as the EU and the World Bank. The OAGN will endeavour to ensure extensive coordination with INTOSAI and its regional organisations. In addition, the OAGN will endeavour to maintain a close dialogue and coordination with IDI s focus and activities in different regions. Partner responsibility is based on the partner SAI having chief responsibility for its own development, including planning, implementation, goal achievement and reporting of activities. In principle, the OAGN shall have a supporting and advisory role. The collaborative activities shall reflect as far as possible the partner SAI s own strategic plans and priorities. The OAGN s main responsibility is to contribute well-qualified personnel for capacity building within the agreed areas. The principle of partner responsibility is an important precondition for local ownership and support. Gender equality means that women have the same formal and actual opportunities as men to hold various jobs, offices and positions. In its institutional cooperation, the OAGN will support measures among collaborating partner SAIs that promote gender equality. 14

15 Regional cooperation means that the OAGN will support cooperation between parties that are geographically close to each other and take steps to facilitate exchanges and cooperation between SAIs in a region. In addition to exchanges of expertise that take place through OAGN personnel working as short-term or long-term advisers in selected SAIs, the OAGN will endeavour to use relevant expertise from the country or region where the partner SAI is located. This could include the use of national or regional experts as short-term advisors. Welfare of employees means, among other things, a good working environment and good development opportunities for the individual employee. Several of the OAGN s partners are in some of the poorest countries in the world, and they have scant financial and human resources. Factors such as employees health, the working environment and opportunities for development are of great importance to both the individual employee and the institution s ability to develop. 15

16 The OAGN will consider supporting already existing sustainable measures that promote improvements in the working environment and welfare arrangements in partner SAIs. The OAGN will not finance wages among our partners, since this is not deemed to be sustainable and could create internal pay inequalities in the partner SAI. 1.4 The Project Cycle The OAGN s cooperation projects are organised in accordance with a project cycle. The project cycle 4 outlines the process envisaged for a long-term cooperation project. On average, the project cycle will be five to six years. The cycle has five phases: request, identification, design, implementation and conclusion, respectively. A brief presentation of the different phases is given below. The different phases are described in more detail in Chapters 2 to 6. Project Cycle Conclusion Request Implementation Identification Project Design 4 In the appendix, the project cycle is presented as a straight line, but, in reality, the phases will take place in cycles. 16

17 It is a main principle in the request phase that consideration of institutional cooperation should be based on a formal request from an SAI. A request will be considered in relation to Main principles for the Office of the Auditor General s international development cooperation and will result in a position memo (cf. 2.2). If the request is approved, the identification phase begins. The purpose of this phase is to find out whether there is a basis for cooperation and, if applicable, formalise this by signing a Memorandum of Understanding (MoU) with the SAI in question. A pre-study is carried out in order to establish whether there is a basis for cooperation. The pre-study entails making an exploratory visit to the SAI in question, and this visit shall result in a pre-study report. If the report recommends that the OAGN enter into institutional cooperation with the SAI, the identification phase will conclude with the signing of a Memorandum of Understanding (MoU). A Project Agreement and Project Document are drawn up in the design phase (cf. Chapter 4). The Project Agreement regulates the parties rights and obligations concerning the areas of cooperation defined in the Project Document. The Project Document, which shall be based on the partner SAI s strategic priorities, is a plan for capacity building in the organisation, with specific goals and activities. The implementation phase entails implementing the activities defined during the design phase. Key documents in this phase are annual work plans, budgets, accounts, progress reports and mid-term reviews. The conclusion phase concerns how a project is phased out and concluded, or, if applicable, continued. Key elements here will be a final review or a final evaluation of the 17

18 project and a summing up of the lessons and experience the OAGN and the partner SAI can take with them from the project to other institutional development projects. The different phases in the project cycle are described in more detail in Chapters 2 to The division of responsibility and the decision-making structure The decision-making matrix below provides an overview of the division of responsibility and the decision-making structure for each phase of the project cycle: Phase Products International Division Department Auditor General Annual meeting Request Identification Position memo - conclusions Rejection (by letter) Pre-study report - conclusions MoU - contents Decision Decision Decision Decision Design Project agreement and project document - contents, internal budget Decision Recruitment - recommendation Decision Implem entation Evaluation Conclusion Plans and activities Progress report - conclusions Mid-term review - conclusions Final evaluation - conclusions Final report Final document and, if applicable, recommendation to continue Decision Decision Decision Decision Decision Decision 18

19 As the overview shows, it is largely the Auditor General who makes decisions during the first three phases: the request, identification and design phases, respectively. Decisions in the implementation phase are largely made by the Annual Meeting (cf. section 4.3.1). During the conclusion phase, the Auditor General, in consultation with the partner SAI, will make the decision on whether the project is to be continued. 19

20 20

21 2. The request phase 2.1 Purpose and expected result The starting point for the request phase is a written request for assistance from a SAI. The main purpose of this phase is to clarify the background for the request and to make a recommendation for whether the request should be rejected or studied further. Most requests for assistance will be the result of preceding informal contact, for example at meetings of INTOSAI bodies. Requests can also be the result of area monitoring, a query from the Ministry of Foreign Affairs or through other SAIs that work in the development assistance field. For the OAGN, however, it is a precondition for considering institutional cooperation that we receive a written request from the SAI in question. This phase mainly consists of assessing a possible cooperation project in relation to the Main principles for the Office of the Auditor General s international development cooperation and the overall resource situation in the OAGN. The assessment is carried out as a desk review that results in a position memo. 2.2 Position memo decision The position memo is the result of a desk review. Key documents that can be used as the basis for it include reports from the SAI in question, independent country reports, reports from the embassies, reports under the auspices of the World Bank (cf. PEFA studies), the EU and 21

22 any other relevant studies relating to the country in question. In addition, it will be relevant to look at the public sector financial management system, relevant macroeconomic and political conditions in the country and the status of the SAI. In connection with the drafting of the position memo, the Ministry of Foreign Affairs/ the embassy in the country and IDI should be consulted. The memo shall recommend whether the OAGN should reject the request for assistance or whether the request should proceed to the next phase. On the basis of the position memo, the Auditor General decides whether to proceed with the exploration of possible cooperation. Rejections shall be sent by letter and signed by the Auditor General. As a main rule, the request phase shall be completed no later than a month after the date on which we received a written request from the SAI in question. 22

23 23

24 24

25 3. The Identification Phase 3.1 Purpose and expected result The main purpose of the identification phase is to collect sufficient information to be able to assess whether there is a basis for cooperation with the SAI in question. The pre-study and ensuing pre-study report are key elements during this phase. On the basis of the investigations undertaken in this phase, the OAGN will be in a position to decide whether to enter into a long-term institutional cooperation by signing a Memorandum of Understanding (MoU). 3.2 Pre-study In the pre-study, the dialogue with the SAI is further developed, and more information is obtained about the SAI and its framework conditions. No uniform methodology has been developed for carrying out pre-studies, but such a study is expected to use primary sources to a great extent, and interviews are expected to be held with selected managers and staff in the SAI in question. Meetings should also be held with important external stakeholders (e.g. members of parliament, the Ministry of Finance and donors). The OAGN has produced an interview guide for use in pre-studies. A report must be written from the pre-study that should primarily be descriptive and contain information about the following elements: 25

26 Country information, focusing on the situation with respect to good governance The SAI s internal framework conditions in the form of its legislative basis and organisational and administrative functions The status regarding professional audit in the SAI with respect to methodology, audit types, quality assurance and audit quality The SAI s relationship with important external stakeholders, including the parliament, the government administration and the media If the SAI in question has recently undergone an organisational review or an evaluation has been carried out in accordance with models that are particularly relevant for SAIs (e.g. AFROSAI-E Capability Model), it will be natural for the pre-study report to build on information from such evaluations. It is an important principle for pre-studies that the SAI in question is given an opportunity to comment on the main findings of the report before it is submitted to the Auditor General for a decision. As an appendix to the descriptive part of the report, an internal memo shall be produced for use by the OAGN containing an assessment of whether there is a basis for entering into a cooperation project with the SAI in question. The internal memo will be used as the basis for the OAGN s decision on whether to sign a MoU. The report shall be written in English, and it is the OAGN s product. However, the SAI in question shall be given an opportunity to comment on the report in its entirety before it is finalised. This does not apply to the internal memo, which is reserved for the OAGN s management. 26

27 The OAGN s handbook for development cooperation shall be forwarded to the SAI in question in advance of the pre-study. 3.3 Memorandums of Understanding If, on the basis of the pre-study report, the Auditor General recommends initiating development cooperation, discussions shall start on a Memorandum of Understanding (MoU 5 ) with the SAI in question. The Memorandum of Understanding shall be worded so that it does not have implications for national or international law. The Memorandum should include the following main points: The parties express their intention to enter into long-term cooperation (3 to 10 years) The parties shall base the cooperation on the strategic plans and priorities of both SAIs The parties express their intention that the Memorandum will be accompanied by a Project Agreement and a Project Document The principles for the OAGN s financing of collaborative activities are set out A Memorandum of Understanding has to be negotiated with the SAI in question, and the enclosed template will thus be a basis for the discussion. The Memorandum will be signed by the respective Auditors General. Once the memorandum has been signed, the OAGN will designate the SAI in question as a partner SAI. This term is used in the subsequent phases of the project cycle. 5 It is worth noting that the term Memorandum of Understanding means different things in different countries and may thus be difficult for some SAIs to endorse. In such case, the cooperation agreement can be called a Letter of Intent, Joint Statement of Cooperation, etc. In some cases, it may be an option to enter into a cooperation agreement with the Ministry of Finance in the country in question if the SAI does not itself have a mandate to enter into agreements. 27

28 28

29 4. The Design Phase 4.1 Purpose and expected result The design phase is intended to lay the foundations for quality and sustainability in the project. This means that this phase shall ensure the project s relevance and feasibility and ensure that the partner SAI has ownership of the project. A Project Agreement and Project Document are drawn up during the design phase. Based on the pre-study report and the partner SAI s central strategic priorities, an agreed Project Document is drawn up describing concrete goals and activities. During the design phase, the OAGN shall ensure that it gathers sufficient knowledge about the partner SAI s challenges and needs to make a qualified assessment of the connection between suitable development goals, project goals, results and activities. Knowledge about the partner SAI s challenges and needs will primarily be ensured through existing mapping of needs carried out by the partner SAI itself or the regional organisation for SAIs. If the existing documentation is insufficient, the OAGN and the partner SAI can agree to carry out a more detailed assessment of the challenges and potential areas for cooperation. Such assessments shall be based as far as possible on existing tools and standards developed by INTOSAI and its regional organisations. During this phase, there should be close coordination and cooperation between the OAGN and any other important partners/donors to the partner SAI. Endeavours should be made to agree on the principles for steering mechanisms, the Project Document, annual plan, financing (budget) and reporting mechanisms. 29

30 4.2 The relationship between strategic planning and the cooperation project The strategic plan is a key document for most SAIs. The plan plots the course of the institution s activities over a lengthy period of time in the form of long-term goals and values. In many cases, the strategic plan is also related to overriding national goals and important public sector financial management reforms in the country in question. Both INTOSAI s regional organisations and the IDI have defined the development of strategic plans as a core activity. It is important that there is coherence between the contents of the strategic plan and the project cooperation in order to strengthen ownership of the project and ensure the relevance of the project in relation to national priorities and any reforms. The project s development goals, project goals, results and activities should therefore reflect and support the goals, visions and values in the partner SAI s strategic plan. If the partner SAI has not prepared a strategic plan or if the existing strategic plan is little used as an active governing document, it will be an advantage if the cooperation project includes a strategy process as the first part of the cooperation. In many cases, this work can be carried out in close cooperation with INTOSAI s regional organisations and IDI. 4.3 Project agreements The concrete development cooperation is formalised by the OAGN entering into a Project Agreement with the partner SAI. The Project Agreement is intended to regulate the rights and obligations of the parties as regards the cooperation areas defined in the Project Document and in annual plans. These documents are enclosed as appendices to the agreement. 30

31 The Project Agreement shall be worded so that it does not have implications for national or international law. The agreement will be subordinate to the Memorandum of Understanding (MoU) between the parties, and it shall among other things: Emphasise the goals and expected results of the cooperation as they are set out in the Project Document Clarify the obligations of the parties, particularly with respect to financing, prioritisation and personnel resources Establish decision-making mechanisms for the cooperation and define reporting and steering structures (see section 4.3.1). The Project Agreement will have to be negotiated with the individual partner SAI. The enclosed template can serve as a guide for the contents of such an agreement Management and control structure Annual Meetings The Project Agreement describes the most important steering mechanisms for the implementation of the project cooperation. The most important steering mechanism is the Annual Meeting. The Annual Meeting is the supreme decision-making body for the project. It consists of the Auditor General or a person appointed by him/her from both SAIs (plus any 31

32 other parties included in the Project Document). The Annual Meeting will be held once a year, but it is possible for both parties to take the initiative for meetings as required. As a main rule, the Annual Meeting shall be held by the end of the second quarter (cf. section 5.3). In cases where the project also involves financial support from other parties, e.g. a Norwegian embassy, it is natural to ensure coordination. The Annual Meeting will normally be chaired by the partner SAI and will be hosted in the country of the partner SAI. There are no formal decision-making procedures for the Annual Meeting, but the parties are expected to reach decisions by consensus. The main mandate of the Annual Meeting is to: Approve the annual work plans and budgets Approve the annual progress reports (narrative and financial) Initiate and approve mid-term and final evaluations Make decisions on matters of principle and of an overriding nature in relation to the project s content and progress The Annual Meeting works on the basis of narrative and financial plans and reports from the Project Group. Responsibility for taking minutes from the Annual meeting rests with the partner SAI. Project group and implementation In principle, the OAGN is flexible with respect to how the partner SAI chooses to organise follow-up of the cooperation. However, in the OAGN s view, it is a precondition for the sustainable organization of the project work that the project group consists of staff from the partner SAI rather than external consultants. It is crucial for good cooperation 32

33 that it is clear who is responsible for implementing and coordinating the different parts of the project. The Project Group s main mandate is to ensure the day-today operation, progress and implementation of the project. In addition, the Project Group is responsible for producing the required documentation for planning and reporting. The Project Group shall draw up an annual work plan, progress reports and other documents for the Annual Meeting. The Project Group is headed by a representative appointed by the partner SAI, and it can also include other employees of the partner SAI who work on the project. It is desirable that the project is the main task in the portfolio of the head of the Project Group. If the OAGN has a long-term adviser working in a partner SAI, the adviser shall participate in the Project Group. The Project Group is responsible for requesting personnel resources for short-term assignments from the OAGN based on the needs described in the annual plan. The Project Group is also responsible for the implementation of project activities that do not involve OAGN employees. 33

34 The Project Group shall maintain regular contact with the person responsible for the project in the OAGN, for example through regular telephone conferences. 4.4 Project Documents The Project Document is an appendix to the Project Agreement that is entered into between the OAGN and the partner SAI. The analytical tool Logical Framework Approach (LFA) should be used to prepare the Project Document (cf. Section 4.4.2). The Project Document shall govern the long-term cooperation and contain information about reporting as well as elements such as development goals, project goals, results, activities and the target group. Moreover, the Project Document shall clarify the responsibilities of the involved parties and coordination with and the relationship to important stakeholders. The Project Document shall specify which activities are supported by the OAGN and, if applicable, other partners/donors. The Project Document should be prepared as operationalisation of the strategic priorities of the partner SAI. The Project Document is owned by the partner SAI, and it shall therefore be initiated by, based in and prepared by it. However, the OAGN and any other partners should contribute actively to the process and could stipulate certain guiding principles for its preparation and for the process. If a cooperation project involves other parties than the OAGN and the partner SAI, endeavours shall be made to produce a Project Document with pertaining steering and reporting structures that include all the parties. This will be an advantage in relation to the administrative burden of the partner SAI and in order to ensure effective overall implementation of the project, as well as avoiding duplication of activities. 34

35 The partner can choose to use the template for a Project Document in whole or in part Project budget In connection with cooperation in which the OAGN finances the whole project, a multi-year project budget shall be prepared that covers the whole project period. The budget shall be in the local currency and in USD or Euro. The project budget is an appendix to the Project Document. As a general rule, the OAGN will not cover costs over and above those relating to its own personnel. The project budget shall not include costs pertaining to short/long term advisors from OAGN. In cases in which the project budget includes contributions from other donors, the OAGN, in consultation with the partner SAI and the donors, will agree on the principles for financing and on what requirements will apply to the project budget. During the implementation phase, annual budgets and annual activity plans will be prepared that will be considered and approved by the Annual Meeting, cf Logical Framework Approach (LFA) The OAGN endeavours to use the Logical Framework Approach (LFA) as a tool in the design of the Project Document. LFA is an analytical tool that converts strategic goals into goal-oriented project planning. In addition to being a 35

36 planning tool, LFA will also serve as a project management tool during the implementation phase. It is desirable to hold an LFA seminar early in the planning phase of the cooperation in order to stimulate awareness and ownership in the process. The main goal of the seminar is to produce an LFA matrix. The LFA process and the LFA matrix are used to define the overriding development goal, the project goal(s), results and activities for the project through a participatory process. If practically possible, it will be an advantage, if the seminar is chaired by an independent expert in the area. The participants should include a broad selection of personnel from the partner SAI, but representatives from the OAGN and any other donors and partners should also take part. The thinking on which LFA is founded is that the implementation of a development project will be based on the resources/input factors one invests in the project. The input factors make it possible to carry out the different activities in the project. The activities lead to results, which in turn contribute to the achievement of the project goal(s) and development goals. The results and the project goal or goals will be defined in relation to the partner SAI, while the development goal will refer to the goals at the national or sector level. The goals at the different levels should refer to the different target groups. The risks that can influence the success of the project shall be identified at the LFA seminar. They could be risks (internal) that can be dealt with in the project, but it is also probable that risks (external) will be identified which are more difficult or impossible to influence. An analysis should be carried out of the probability of the different risks occurring, so that it is possible to adjust the project if 36

37 the probability of these factors influencing the project is deemed to be high. Indicators must also be developed that can be used to measure and document goal achievement in relation to the activities, project goals and the development goal. The LFA matrix must contain information about how the indicators are to be measured. In order to assess the efforts and results, however, it is crucial that there is something in relation to which they can be measured. A baseline must therefore be identified for the various indicators that are defined. The baseline should be identified at the same time as the components are decided in LFA, and it should be used as a basis for comparison in both mid-term reviews and final reports/ evaluations. 37

38 38

39 5. The Implementation Phase 5.1 Purpose and expected result The implementation phase is the period from conclusion of the Project Agreement and the Project Document until the project is concluded. The main purpose of the implementation phase is to implement the project in such a manner that the project delivers results in accordance with the goals. An important element in the implementation phase is the sustainability of the project and whether all the involved parties give priority to and devote sufficient resources to follow-up the project. In order to ensure maximum goal achievement in the project, it will be possible to make necessary adjustments in dialogue between the SAIs. The partner SAI has chief responsibility for implementing the activities agreed in the project document and in the annual plans. The OAGN s main responsibility is to make the agreed, relevant resources available at the right time. In cooperation with the partner SAI, the OAGN will continuously assess whether the resources made available by the OAGN are relevant and cost-efficient and produce the expected results. The OAGN will appoint a person with chief responsibility and one with part-responsibility to administer the cooperation projects. The person with chief responsibility and the person with part-responsibility have overriding responsibility for ensuring support for the project in the OAGN, for following up the project in relation to the partner SAI and for quality assuring the work. 39

40 5.2 Annual work plans and annual budgets The annual work plan mainly describes the activities that are to be carried out, when they are to be carried out and who is responsible for their implementation. The annual work plan is intended to contribute to required adjustments to the project in line with various internal and external changes. Moreover, an annual work plan is an important tool for ensuring that learning during the implementation phase is internalised in the project. The annual budget estimates the available financial resources and describes the planned use of the funds. The annual budget must be in the same format and follow the same principles as the total project budget. Annual work plans and budgets shall be submitted to the Annual Meeting for approval. If it is expedient, work plans can also be adopted for shorter periods. A template is included as an appendix to the Project Document. The link between the annual work plan and the annual budget should be as clear as possible, through the budget referring to relevant activities in the annual work plan. The OAGN has produced an internal template for budgets, primarily for budgeting expenses relating to short-term and long-term advisers. If it is necessary to adjust the work plan or the budget during the year, the partner SAI must send a written query to the Annual Meeting. Changes shall not be implemented until they have been approved in writing by the Annual Meeting. 40

41 5.3 Narrative and financial progress reports General: Narrative and financial progress reports are an important part of the OAGN s continuous follow-up of the cooperation project with the partner SAI. The format for the narrative and financial reports is clarified during the process of drawing up the Project Document (cf. section 4.4). The OAGN has produced a template for narrative progress reporting that partner SAIs shall use. Minor adjustments and adaptations of the template can be made, however, since the reporting must be adapted to the partner SAI s systems and procedures. In cooperation projects that include other donors, it is natural that their reporting requirements are also taken into account in relation to contents, deadlines and reporting periods. This applies not least to financial reporting, where the main contribution is often from a donor. Narrative progress reports: Progress reports are the partner SAI s account of the status of implementation of the project.the main focus in narrative progress reports is on whether planned activities are carried out in accordance with the annual work plan, and the extent to which the activities contribute to achieving the results (output) described in the LFA matrix in the Project Document. Deviations in relation to implementation of annual plans must be justified. As far as possible, an assessment shall also be carried out of whether the results contribute to achieving the project goals and development goals. Such assessments are usually easier to carry out towards the end of the implementation of the project. 41

42 The progress report shall also contain an analysis of the risks and challenges identified in the LFA matrix, and of strategies for how to deal with them. The progress report shall describe any adjustments and changes that are necessary in the activities, and changes in resources required to carry out the activities. Financial progress report: As a general rule, other donors will account for most of the financial contributions, while the OAGN mainly covers expenses relating to its own personnel in the form of short-term and long-term advisers. In relation to the financial reporting, it is therefore natural that it is based on the donors requirements concerning content and deadlines. In cases in which the OAGN transfers funds to the partner SAI, the financial reporting shall be in the form of audited accounts that show the budget, the use of funds and any deviations with pertaining explanations. The reporting shall be in the local currency and in USD or Euro, and it must use the same budget lines as the budget. In order to certify that funds from the OAGN have been spent in accordance with what has been agreed, the use of the funds must be accounted for. If the partner SAI receives funds from also other donors than the OAGN, the total funds must be included in the accounting. The accounts shall be audited annually by an external auditor and the audited accounts submitted to the Annual Meeting for approval. Responsibility, deadlines and reporting period: The Project Group is responsible for preparing and submitting narrative and financial progress reports, including audited accounts. The reports must be sent to the delegates to the Annual Meeting no later than three weeks before the meeting takes place. The progress reports are discussed and approved by the Annual Meeting. 42

43 In cooperation projects financed by donors, it is natural to adhere to the deadlines and reporting periods set by the donors. The OAGN follows the principle that the financial reporting should follow the calendar year and that the narrative report should cover the period right up until the reporting deadline. The partner SAI s systems and procedures shall be taken into account, however. As a rule, the Annual Meeting should be held as soon as the financial reporting and audited accounts are ready, and no later than by the end of the second quarter (cf. section 4.3.1). 5.4 Financial transfers If it deems it necessary or expedient, the OAGN can cover expenses over and above those relating to its own personnel. All expenses covered by the OAGN over and above those relating to OAGN personnel must be related to capacity building activities that are part of the cooperation project. The transfer of funds can be effected in three different ways depending on what is most expedient in each individual case. It is common to the three alternatives that the expenses covered shall as a rule have been agreed in connection with the preparation of the annual budget and annual work plan. 43

44 Alternative 1: Transfer based on an invoice for incurred expenses The partner SAI can invoice the OAGN for expenses that it has paid in advance. This is particularly relevant in cases where expenses for activities are limited and where the partner SAI has the financial capacity to pay these expenses in advance. On the basis of sufficient documentation, the OAGN will then transfer a corresponding amount to the partner SAI. Alternative 2: Transfer to a long-term adviser s account In cases in which the OAGN has a long-term adviser with a partner SAI, a separate bank account can be opened for the project that the long-term adviser is authorised to use. Alternative 3: Direct transfer to the partner SAI This is a possible alternative in cases where the OAGN has a broad involvement and where the partner SAI or external donors have limited funds at their disposal. In such cases, the OAGN can cover expenses for a larger number of activities that are agreed in the Project Document, in the annual budget or in the annual work plan. This system may require a financing agreement with the Ministry of Finance in the country in question. The funds will primarily be transferred to a separate project account to which the partner SAI has access and which is audited in connection with the auditing of the project. It is a requirement that the funds can only be accessed by two or more persons jointly. Pursuant to the Regulations on Financial Management in Central Government, transfers shall take place in instalments (monthly, quarterly or biannually) based on the SAI s need for funds to cover costs relating to agreed activities. The OAGN shall confirm to the partner SAI by or fax that the transfer of funds has taken place, and, if relevant, for which activity or activities they are earmarked. Reference shall be made to the annual work plan 44

45 and budget. The partner SAI shall immediately confirm that the funds have been received, the date on which they were received and the exchange rate used. By agreement with the OAGN, the partner SAI can transfer funds from one budget year to the next. All funds that are unused after completion of the project must be returned to the OAGN; this also applies to any interest income. 5.5 Short-term and long-term advisers On of the most important preconditions for engaging in effective capacity building is that the OAGN has qualified staff who can be recruited to development assistance assignments of varying length. In other words, good institutional cooperation will largely depend on the efforts and quality of our advisers. Based on the fact that the OAGN s core activities have a national focus, however, we will also endeavour to qualify the OAGN s staff for international development assistance work. The OAGN will base itself on the following principles in order to qualify its staff for development assistance work: Broad expertise: The OAGN endeavours to master a wide range of professional and organisational themes that are relevant to capacity building in SAIs. Emphasis will therefore be placed on ensuring that OAGN staff can provide assistance in connection with overall institutional development, including the development of administrative systems and procedures, management support etc. in addition to professional auditing assistance. A broad range of methods and tools for capacity building: In qualifying its personnel to carry out training, emphasis will be placed on developing a selection of tools for training and advice that are adapted to local needs. Methods such as courses, on-the-job training, secondments etc. can be relevant in a package of methods for training and advice. The OAGN s work on professional methods 45

46 will also include questions relating to effective capacity building in various fields and the development of methods and tools in development assistance work. Cultural and linguistic understanding: The OAGN will emphasise that the individual short-term and long-term advisers are able to acquire sufficient cultural and linguistic understanding relating to work in developing countries. Sustainable problem-solving: The OAGN emphasises that the primary task of short-term and long-term advisers is to help partner SAIs to understand and solve problems themselves. The advisers are not intended to replace internal capacity, but to contribute as advisers to the staff and management of the partner SAI. Continuity and a long-term perspective: The OAGN will endeavour to establish stable relations with the partner SAI, and it will therefore avoid frequent changes of personnel. Emphasis will be placed on giving advisers an opportunity to follow projects over time. This is important, among other things, in terms of ensuring their legitimacy and authority with the partner SAI. Procedures for quality assurance: The OAGN has established procedures for close follow-up of and dialogue with the individual advisers. The aim is to ensure that the work performed is of high quality and to qualify the individual advisers as good development assistance workers. The Project Group will also assist the OAGN by providing feedback on both the adviser s approach to a concrete activity and how he or she functions in the professional and cultural context. The OAGN will carry out continuous assessment of working methods and approaches in its work on capacity building. This includes assessing whether the OAGN has sufficient expertise to engage in effective capacity building 46

47 and the extent to which the OAGN succeeds in its goal of recruiting qualified staff at the right time Short-term advisers from the OAGN Short-term advisers are used for assignments lasting for up to six months. In order to formalise the short-term assignment and to facilitate good planning and reliable follow-up and documentation, the assignment must be described by the partner SAI using a template produced by the OAGN. This form will be concise, and it will not replace work plans and/or more exhaustive work descriptions for the assignment. The completed form, which must be sent by the partner SAI to the OAGN, forms the basis for the recruitment of qualified personnel for the assignment. The form is signed by a duly authorised person at the partner SAI and serves as an order for the desired support from the OAGN. In order to comply with the principle of continuity and professional breadth, a team should preferably be appointed that follows projects thematically over time. In order to contribute to raising competence among advisers and motivate employees to contribute to international work, it will be endeavoured to put together teams of personnel with different experience and seniority from the OAGN. Gender-balanced teams will be a goal. 47

48 In principle, short-term advisers are organised under the International Division as regards tasks relating to the assignment. The individual advisers report to the International Division, and they are given relevant guidance and follow-up before, during and after the assignment. All short-term assignments shall be advertised internally. However, one assignment may entail several modules in a cooperation activity, cf. the continuity principle Long-term advisers from the OAGN Depending on the scope and needs of the project and the wishes of the partner SAI, the OAGN can use long-term advisers. The long-term advisers can either have a general position (focusing on all the components of the project), or a more specialised position (focusing on one or more components of the project). Long-term advisers shall be part of the Project Group. Endeavours will be made to recruit long-term advisers internally in the OAGN, and they will also be employed by the OAGN during their stay abroad. Positions as long-term advisers will be advertised internally in the OAGN, and applications will be processed in the same way as for other internal positions. Long-term advisers sign special contracts with the OAGN that regulate rights, obligations, pay etc. A guide concerning pay, supplements and terms and conditions for assignments abroad has also been produced that clarifies special terms and conditions and procedures that apply to the secondment of staff for periods abroad in connection with the OAGN s development assistance work. A specific contract is also entered into between the OAGN and the partner SAI for long-term advisers. This contract regulates the parties obligations in relation to long-term advisers. 48

49 In advance of the assignment, a job description will also be drawn up for long-term advisers. However, it can be adjusted in accordance with the qualifications and expertise of the candidate who is recruited to the position. The job description will be in English. It will be drawn up in cooperation between the OAGN and the partner SAI. The work description will be enclosed with both contracts. Both the contract between the SAIs and the work description for long-term advisers must be signed by all the parties before the appointment is taken up. 5.6 Support and ownership In cooperation projects that focus on training and technical guidance, endeavours must be made to ensure support and understanding for this in the partner SAI. Awareness of the need to ensure such support and ownership must therefore be the basis for all work carried out in the OAGN s cooperation projects. Training measures should be part of planned processes that include many employees and that are clearly linked to long-term and realistic institutional goals. Isolated and individual-oriented measures should be avoided. The OAGN is of the view that partner SAIs should select personnel from different levels in the institution who have a relevant background and area of responsibility for participation in training activities. If the training activities are to be sustainable, it is also necessary to use participatory methods and good facilitators, to ensure that the processes are documented and that activities are repeated. Training of trainers can also be an effective way of contributing to ongoing learning processes in the institution. The IDI and regional resource centres for training in INTOSAI often have networks of trainers whom it is natural to draw on, and the project activities can also include the training of trainers. 49

50 It is also important that processes and activities are carried out by the partner SAI s own staff with the assistance of OAGN personnel. This could increase the benefits of the activities, since they can then be better adapted to the level and needs of the participants. 5.7 Mid-term review The purpose of the mid-term review The mid-term review is part of the continuous follow-up of a development assistance project. Mid-term reviews are not mandatory in the OAGN s cooperation projects, and it will have to be considered whether one is required in each individual case. Normally, the purpose of carrying out a mid-term review is to look more closely at: 1) Productivity whether the resources are being utilised efficiently in the project. 2) Goal achievement whether the results (outputs) are attained, and whether they contribute to achieving the goals of the project. In addition, a mid-term review could examine the relevance and sustainability of the project. Mid-term reviews shall also look at the experiences gained so far and make recommendations for possible adjustments that should be made in the project. The recommendations from mid-term reviews shall be discussed and followed up by the Annual Meeting. A mid-term review is intended to help the OAGN to be a learning organisation with respect to development assistance work and to increase the expertise and quality of the partner SAI. Decision on a mid-term review The decision on whether to carry out a mid-term review can be made by the parties jointly when preparing the Project Document or at the Annual Meeting. 50

51 When assessing whether to carry out a mid-term review and its scope, the OAGN will emphasise the following: Whether the project can be characterised as a broad institutional cooperation Whether, through reporting and follow-up visits, major challenges have been identified in the project Whether donors and other partners initiate or see a need for a mid-term review Whether the cooperation project is of long duration In special cases, for example when serious challenges have been identified in a project, a mid-term evaluation can be considered. The routines and procedures for this will correspond to those for a final evaluation, cf. section 6.3. Description of the assignment and team composition An assignment description must be drawn up for the mid-term review that must be approved by all the collaborating parties in the project. The team that carries out the mid-term review can either consist of staff from the SAIs and, if applicable, external donors, or of external consultants (for example from another SAI). Irrespective of the scope and nature of the mid-term review, the team must consist of persons who are not directly involved in the project. The decision on the composition of the team, including choosing the team leader, will be made by the Annual Meeting. Limited mid-term reviews The OAGN is free to initiate limited mid-term reviews relating to its own procedures, work methods and utilisation of resources. Limited mid-term reviews can be desk reviews that look more closely at how the project is followed up by the International Division, including communication with the partner SAI and case processing and follow-up procedures in the project. As a main rule, such reviews will be internal, and the team will be appointed by the International Division. 51

52 52

53 6. The Conclusion Phase 6.1 Purpose and expected result The main purpose of the conclusion phase is to ensure sustainable phasing out, or, if applicable, continuation of the cooperation. In principle, a cooperation project with institutional development as its goal has no natural conclusion. There will always be a need for change and renewal, and our partners will in many cases wish, and need, capacity building also after the end of the project period. It is natural that a cooperation project has a given time frame. After a certain period, it may be expedient for the partner SAI to establish links with other milieus for institutional development. In the conclusion phase, there are thus three important consider ations that must be taken into account in order to ensure fruitful and sustainable phasing out of the cooperation: The cooperation project shall be documented so that the knowledge about the SAI in question and the status of the concrete cooperation areas can serve as a starting point for further work. The OAGN shall assist the partner SAI in identifying other professional milieus that can help with institutional development, including other SAIs. 53

54 The individual cooperation project shall be reviewed or evaluated in order to ensure a greater degree of goal achievement for the OAGN s development assistance work and the partner SAI s development strategy. In this phase, there are three central documents that are intended to address the above-mentioned considerations: the final report, the final review/final evaluation, and the final document. 6.2 Final report The OAGN has produced a template for narrative final reporting that partner SAIs should in principle use. Minor adjustments and adaptations of the template can be made, however, since the final reporting must be adapted to the partner SAI s systems and procedures. In cooperation projects that include other donors, such as the Norwegian embassies, it is natural that their reporting requirements are also taken into account in relation to contents, deadlines and reporting periods. This applies not least to financial final reporting, where the main contribution is often from a donor. Narrative final report The final report shall as far as possible be linked to the goals in the Project Document and its performance goals, project goals and development goals. The final report contains many of the same elements as the progress report, but more thorough reporting is expected in relation to whether the results of the project have led to the project goal being achieved. The report shall as far as possible also provide information about the impact of the project. The effect of external and internal factors, unforeseen results and sustainability shall also be reported on. It shall also be reported in relation to important principles such as coordination, the gender perspective and the use of 54

55 regional and local expertise (cf. section 1.3). Moreover, the final report shall say something about the experiences gained during the project and include recommendations and adjustment proposals in relation to possible continuation of the project. Financial final report As described in section 5.3, other donors will as a main rule account for most of the financial contributions. It is therefore natural that the financial final reporting is based on the donors requirements concerning content and deadlines. In cases in which the OAGN transfers funds to the partner SAI, the financial final reporting shall be in the form of audited accounts for the whole project period that show the budget, the use of funds and any deviations with pertaining explanations. In other respects, the requirements for financial final reporting are identical to the requirements for financial progress reporting (cf. section 5.3). Responsibility, deadlines and reporting period The Project Group is responsible for preparing and submitting narrative and financial final reports, including audited accounts. The OAGN s starting point is that the narrative final report should be available no later than one month after conclusion of the project and that the financial final report should be available as soon as the partner SAI s audited accounts 55

56 are completed, and no later than six months after conclusion of the project. In cooperation projects financed by donors, it is natural to adhere to the deadlines and reporting periods set by the donors. 6.3 Final evaluation In the OAGN s cooperation projects, a final review or a final evaluation shall as a main rule be carried out of the whole project. However, this depends on there being consensus between the OAGN, the partner SAI and any donors. The final review will follow the same procedures and principles as for mid-term reviews described in section 5.8, but it will often be more comprehensive in terms of focus on relevance and sustainability. More stringent requirements also apply to team composition, and the team shall as a main rule consist of external members. A final evaluation is an independent, comprehensive, in-depth evaluation based on thorough and systematic collection of data. An extensive review will be carried out of all the evaluation criteria mentioned below. Decision on a final evaluation: The decision to carry out a final evaluation will as a main rule be included in the Project Document. This is important in relation to both planning and budgeting. The final evaluation must always include the whole project, and it thereby requires the consent of external donors in addition to the partner SAI. If special circumstances so dictate, the decision to carry out a final evaluation can also be made during the course of the project. This decision is made by the Annual Meeting. Special circumstances could be that there are major challenges in the project that are expected to affect goal achievement. A decision on a final evaluation can also be based on recommendations in a mid-term review. 56

57 Team composition The final evaluation shall be carried out by external parties. Emphasis shall be placed on the evaluation being impartial and carried out by persons who can present their views independently of the parties involved in the cooperation project. The evaluation team shall consist of consultants with expertise on SAIs and institutional development. The evaluations can also be carried out by other SAIs. The evaluation team and the head of the evaluation must be approved by the Annual Meeting. Assignment description The quality of the assignment description is crucial to the success of the evaluation. It shall address the overriding issues that the evaluation aims to map, while the detailed design of the evaluation will be carried out by the evaluation team. The assignment description will be prepared by the OAGN in cooperation with the partner SAI and any other partners in the project. The assignment description must be approved by the Annual Meeting. The OAGN has produced a template for the assignment description that can be adapted to the individual situation. Evaluation criteria: OECD/DAC s expert group for evaluation has adopted five overriding components that together represent the 57

58 most material matters that must be evaluated in relation to an initiative: Relevance refers to a total evaluation of whether the project is in line with the overriding development goal and the principles on which the cooperation is based. Efficiency refers to whether the resources have been used efficiently and whether the results were achieved at a reasonable cost. Effectiveness refers to whether the goal of the project has been achieved, or, alternatively, how probable it is that the goal will be achieved. Impact refers to intended and unintended consequences in relation to the project s development goal. Sustainability involves an overall assessment of whether a positive change will also endure after the project is concluded. 6.4 Final document The final report, final review or, if applicable, final evaluation will form the basis for a recommendation from the International Division concerning whether the cooperation with the partner SAI should be continued or concluded after the end of the project period. If it is decided to continue the project, the conclusions and recommendations from the final review and final evaluation will be central in drafting a new Project Document. The final review or final evaluation shall also be used actively in connection with drawing relevant lessons for use in other projects and, if applicable, adjusting and changing procedures in the OAGN s development assistance work. The final document should be a concise memo containing recommendations about the conclusion or continuation of the project. The final report and the final evaluation shall be enclosed with the memo. The final decision on continuation or conclusion of the cooperation is made by the Auditor General pursuant to the decision matrix, cf. section

59 6.5 Lessons learned? The ideal of the learning organisation means that an organisation is both capable of acquiring knowledge and of changing its behaviour so that it reflects new knowledge and insight. It is an expressed goal for the OAGN that the experience gained from various cooperation projects shall contribute to improving methods and ways of working, which, in turn, can ensure a greater degree of goal achievement in development assistance projects. The OAGN s development cooperation only started recently, and it is expected that the learning effect of implementing the first projects will be relatively large. The OAGN s handbook for development cooperation will thus be a living document that is subject to regular updating and revisions. 59

60 60

61 7. Attachments 7.1 Main principles for the Office of the Auditor General s international development cooperation Goals The main goals for the development cooperation initiatives of the Office of the Auditor General (OAG) will be to support the objectives of Norway s foreign and development assistance policy of building democracies and combating poverty by contributing to the development of good governance and to fight corruption through capacity development in selected supreme audit institutions (SAIs) in chosen developing countries and emerging countries. The purpose is to strengthen the capacity of SAIs as well as their potential for conducting audits in accordance with internationally accepted standards and best practice for public sector auditing. General principles The OAG s international development cooperation initiatives shall be in line with and shall support Norway s foreign and development assistance policy, cf. Memorandum of Understanding of February 2007 between the Ministry of Foreign Affairs and the Office of the Auditor General. National ownership is a cornerstone of Norwegian development cooperation and will form the basis of the OAG s cooperation activities with other SAIs. 61

62 The organisation shall be such that questions concerning the OAG s independence in its role of auditor will not arise. The OAG is to provide funding for its development cooperation efforts from its own budget. The OAG s principles for prioritising development cooperation projects The point of departure for any assessment of development cooperation shall be a request from the authorities or the SAI of the recipient country. The country s authorities shall have the declared intention of developing good governance in line with international standards. The safety of the OAG staff is decisive in the assessment of the areas and countries in which development activities will be initiated. To ensure good use of resources and goal achievement, development cooperation projects will be assigned priority as follows: SAIs in countries that are receiving Norwegian budget/ sector programme support or to which it is planned to give such support SAIs in the countries and regions in which Norwegian authorities have already established ongoing cooperation and presence SAIs in countries that are preparing or are implementing a reform programme within public sector financial management SAIs in which the working language of the project is English SAIs that are organised according to the Auditor General or the Westminister model Content of the OAG s development cooperation The OAG s work shall be performed in accordance with the recommendations of the OECD/DAC concerning the 62

63 principles and methods that characterise international development cooperation activities, and shall follow INTOSAI s good practice for the capacity development of SAIs. The OAG s international development cooperation activities shall have an institutional foundation, shall be based on the recipient s needs, and shall as a rule be long-term. It must also be possible to carry out SAI initiatives of a more short-term and limited nature when this appears appropriate. Development cooperation activities shall be initiated, planned and conducted as a direct collaboration with the SAI of the country in question. The activities shall also focus on the framework conditions of the SAIs, and it must be possible to direct such efforts towards major participants in the government finance administration chain, e.g. the country s parliament. The OAG`s development cooperation projects shall be carried out in close connection with the Norwegian Embassy in the recipient country in order to secure coordination towards other international donors. Principles for the OAG s funding of development cooperation activities The activities that the OAG carries out through its international development cooperation efforts shall be funded in line with the agreements and definitions of the OECD/DAC. In general the OAG shall finance its staff s participation in development cooperation projects. 63

Annex 2 Template for MoU Norwegian Financial Mechanism

Annex 2 Template for MoU Norwegian Financial Mechanism Regulation on the implementation of the Norwegian Financial Mechanism 2009-14 Annex 2 Template for MoU Annex 2 Template for MoU Norwegian Financial Mechanism 2009-2014 MEMORANDUM OF UNDERSTANDING ON THE

More information

Annex 2 Template for MoU Norwegian Financial Mechanism

Annex 2 Template for MoU Norwegian Financial Mechanism Annex 2 Template for MoU Norwegian Financial Mechanism 2014-2021 MEMORANDUM OF UNDERSTANDING ON THE IMPLEMENTATION OF THE NORWEGIAN FINANCIAL MECHANISM 2014-2021 between THE KINGDOM OF NORWAY, hereinafter

More information

Bilateral Guideline. EEA and Norwegian Financial Mechanisms

Bilateral Guideline. EEA and Norwegian Financial Mechanisms Bilateral Guideline EEA and Norwegian Financial Mechanisms 2014 2021 Adopted by the Financial Mechanism Committee on 9 February 2017 09 February 2017 Contents 1 Introduction... 4 1.1 Definition of strengthened

More information

Annex 2 Template for MoU EEA Financial Mechanism

Annex 2 Template for MoU EEA Financial Mechanism Annex 2 Template for MoU EEA Financial Mechanism 2014-2021 MEMORANDUM OF UNDERSTANDING ON THE IMPLEMENTATION OF THE EEA FINANCIAL MECHANISM 2014-2021 between ICELAND, THE PRINCIPALITY OF LIECHTENSTEIN,

More information

Supreme Audit Institutions Performance Measurement Framework. QUALITY ASSURANCE CHECKLIST FOR TERMS OF REFERENCE Draft version 1.1

Supreme Audit Institutions Performance Measurement Framework. QUALITY ASSURANCE CHECKLIST FOR TERMS OF REFERENCE Draft version 1.1 Supreme Audit Institutions Performance Measurement Framework QUALITY ASSURANCE CHECKLIST FOR TERMS OF REFERENCE Draft version 1.1 October 2014 INTOSAI-Donor Secretariat for the INTOSAI Working Group on

More information

Introduction

Introduction 2009-06-29 Utrikesdepartementet Action Plan on Aid Effectiveness 2009-2011 Introduction The Paris Declaration on Aid Effectiveness (2005) and the Accra Agenda for Action (AAA, 2008) are in the process

More information

GUIDELINES FOR STRATEGIES IN SWEDISH DEVELOPMENT COOPERATION AND HUMANITARIAN ASSISTANCE

GUIDELINES FOR STRATEGIES IN SWEDISH DEVELOPMENT COOPERATION AND HUMANITARIAN ASSISTANCE GUIDELINES FOR STRATEGIES IN SWEDISH DEVELOPMENT COOPERATION AND HUMANITARIAN ASSISTANCE Annex to Government Decision 21 December 2017 (UD2017/21053/IU) Guidelines for strategies in Swedish development

More information

Guideline for strengthened bilateral relations. EEA and Norway Grants

Guideline for strengthened bilateral relations. EEA and Norway Grants Guideline for strengthened bilateral relations EEA and Norway Grants 2009 2014 Adopted by the Financial Mechanism Committee 29.03.2012, amended on 28 January 2016 Contents 1 Purpose of the guideline...

More information

The DAC s main findings and recommendations. Extract from: OECD Development Co-operation Peer Reviews

The DAC s main findings and recommendations. Extract from: OECD Development Co-operation Peer Reviews The DAC s main findings and recommendations Extract from: OECD Development Co-operation Peer Reviews Luxembourg 2017 Luxembourg has strengthened its development co-operation programme The committee concluded

More information

Implementing Gender Budgeting Three Year Plan. The Steering Committee's Proposals

Implementing Gender Budgeting Three Year Plan. The Steering Committee's Proposals Implementing Gender Budgeting Three Year Plan The Steering Committee's Proposals Ministry of Finance March 2011 Contents Introduction... 3 International Conventions and Legislation... 4 Premises and Obstacles...

More information

ANNEX V. Action Document for Conflict Prevention, Peacebuilding and Crisis Preparedness support measures

ANNEX V. Action Document for Conflict Prevention, Peacebuilding and Crisis Preparedness support measures EN ANNEX V Action Document for Conflict Prevention, Peacebuilding and Crisis Preparedness support measures 1. Title/basic act/ CRIS number 2. Zone benefiting from the action/location CRIS number: 2018/41357

More information

1050 Meeting, 11 March Administration and Logistics

1050 Meeting, 11 March Administration and Logistics Ministers Deputies CM Documents CM(2009)10 final 13 March 2009 1050 Meeting, 11 March 2009 11 Administration and Logistics 11.1 Resource Management and Mobilisation Strategy for the Council of Europe Programme

More information

CONCORD, the European NGO Confederation for Relief and Development, is seeking a:

CONCORD, the European NGO Confederation for Relief and Development, is seeking a: CONCORD, the European NGO Confederation for Relief and Development, is seeking a: CONSULTANT TO PRODUCE A PUBLICATION ON THE ENGAGEMENT OF EU DELEGATIONS WITH CSOs CONCORD is the European Confederation

More information

The Icelandic National Audit Office

The Icelandic National Audit Office 1 2 Content 3 Introduction 4 Mission 4 Organisation chart 5 Financial Audit Division 6 Performance Audit Division 7 Audits of Information Systems 7 Legal and Environmental Division 8 International Relations

More information

ANNEX 15 of the Commission Implementing Decision on the 2015 Annual Action programme for the Partnership Instrument

ANNEX 15 of the Commission Implementing Decision on the 2015 Annual Action programme for the Partnership Instrument ANNEX 15 of the Commission Implementing Decision on the 2015 Annual Action programme for the Partnership Instrument Action Fiche for EU- Brazil Sector Dialogues Support Facility 1. IDENTIFICATION Title

More information

Fact Sheet 14 - Partnership Agreement

Fact Sheet 14 - Partnership Agreement - Partnership Agreement Valid from Valid to Main changes Version 2 27.04.15 A previous version was available on the programme website but all projects must use this version. Core message: It is a regulatory

More information

2 nd INDEPENDENT EXTERNAL EVALUATION of the EUROPEAN UNION AGENCY FOR FUNDAMENTAL RIGHTS (FRA)

2 nd INDEPENDENT EXTERNAL EVALUATION of the EUROPEAN UNION AGENCY FOR FUNDAMENTAL RIGHTS (FRA) 2 nd INDEPENDENT EXTERNAL EVALUATION of the EUROPEAN UNION AGENCY FOR FUNDAMENTAL RIGHTS (FRA) TECHNICAL SPECIFICATIONS 15 July 2016 1 1) Title of the contract The title of the contract is 2nd External

More information

The Addis Ababa Action Agenda of the Third. United Nations Capacity Development Programme on International Tax Cooperation

The Addis Ababa Action Agenda of the Third. United Nations Capacity Development Programme on International Tax Cooperation United Nations Capacity Development Programme on International Tax Cooperation Contents Link to the Addis Ababa Action Agenda and the 2030 Agenda for Sustainable Development 1 Mandate 2 Relationship with

More information

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 291 thereof,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 291 thereof, L 244/12 COMMISSION IMPLEMTING REGULATION (EU) No 897/2014 of 18 August 2014 laying down specific provisions for the implementation of cross-border cooperation programmes financed under Regulation (EU)

More information

PRIORITIES ALBANIA MAY 2013

PRIORITIES ALBANIA MAY 2013 www.sigmaweb.org PRIORITIES ALBANIA MAY 2013 This document has been produced with the financial assistance of the European Union. The views expressed herein can in no way be taken to reflect the official

More information

REPORT 2015/009 INTERNAL AUDIT DIVISION. Audit of a donor-funded project implemented by the International Trade Centre in Côte d Ivoire

REPORT 2015/009 INTERNAL AUDIT DIVISION. Audit of a donor-funded project implemented by the International Trade Centre in Côte d Ivoire INTERNAL AUDIT DIVISION REPORT 2015/009 Audit of a donor-funded project implemented by the International Trade Centre in Côte d Ivoire Overall results relating to the effective management of the donor-funded

More information

COUNCIL DECISION 2011/411/CFSP

COUNCIL DECISION 2011/411/CFSP L 183/16 Official Journal of the European Union 13.7.2011 DECISIONS COUNCIL DECISION 2011/411/CFSP of 12 July 2011 defining the statute, seat and operational rules of the European Defence Agency and repealing

More information

MANUAL OF PROCEDURES FOR DISBURSEMENT OF FUNDS TO PARTICIPATING PARTNERS

MANUAL OF PROCEDURES FOR DISBURSEMENT OF FUNDS TO PARTICIPATING PARTNERS MANUAL OF PROCEDURES FOR DISBURSEMENT OF FUNDS TO PARTICIPATING PARTNERS Global Strategy to Improve Agricultural and Rural Statistics The main steps of the procedure for disbursement of funds (from the

More information

Regulation on the implementation of the European Economic Area (EEA) Financial Mechanism

Regulation on the implementation of the European Economic Area (EEA) Financial Mechanism the European Economic Area (EEA) Financial Mechanism 2014-2021 Adopted by the EEA Financial Mechanism Committee pursuant to Article 10.5 of Protocol 38c to the EEA Agreement on 8 September 2016 and confirmed

More information

First Progress Report on Supervisory Convergence in the Field of Insurance and Occupational Pensions for the Financial Services Committee (FSC)

First Progress Report on Supervisory Convergence in the Field of Insurance and Occupational Pensions for the Financial Services Committee (FSC) CEIOPS-SEC-70/05 September 2005 First Progress Report on Supervisory Convergence in the Field of Insurance and Occupational Pensions for the Financial Services Committee (FSC) - 1 - Executive Summary Following

More information

EAP Task Force. EAP Task

EAP Task Force. EAP Task EAP Task Force EAP Task Force EAPP Task JOINT MEETING OF THE EAP TASK FORCE S GROUP OF SENIOR OFFICIALS ON THE REFORMS OF THE WATER SUPPLY AND SANITATION SECTOR IN EASTERN EUROPE, CAUCASUS AND CENTRAL

More information

COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL, THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE AND THE COMMITTEE OF THE REGIONS

COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL, THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE AND THE COMMITTEE OF THE REGIONS EUROPEAN COMMISSION Brussels, 13.10.2011 COM(2011) 638 final COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL, THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE AND THE COMMITTEE OF THE

More information

2. JULY 2015 INITIAL ASSESSMENT AND FINAL STATEMENT UNITED STEEL WORKERS AND BIRLESIK METAL IS VS NORGES BANK INVESTMENT MANAGEMENT

2. JULY 2015 INITIAL ASSESSMENT AND FINAL STATEMENT UNITED STEEL WORKERS AND BIRLESIK METAL IS VS NORGES BANK INVESTMENT MANAGEMENT 2. JULY 2015 INITIAL ASSESSMENT AND FINAL STATEMENT UNITED STEEL WORKERS AND BIRLESIK METAL IS VS NORGES BANK INVESTMENT MANAGEMENT 1 TABLE OF CONTENTS Initial Assessment and Final Statement United Steel

More information

STATUTE OF THE EDUCATION REFORM INITIATIVE OF SOUTH EASTERN EUROPE (ERI SEE) Article 1

STATUTE OF THE EDUCATION REFORM INITIATIVE OF SOUTH EASTERN EUROPE (ERI SEE) Article 1 On the basis of the Memorandum of Understanding on the Role and Organisation of the Education Reform Initiative of the South Eastern Europe (ERI SEE) signed at Brdo, Slovenia, on the 5th June 2010 (hereinafter

More information

2. JULY 2015 INITIAL ASSESSMENT AND FINAL STATEMENT COTTON CAMPAIGN, ANTI-SLAVERY INTERNATIONAL AND KTNC WATCH VS NORGES BANK INVESTMENT MANAGEMENT

2. JULY 2015 INITIAL ASSESSMENT AND FINAL STATEMENT COTTON CAMPAIGN, ANTI-SLAVERY INTERNATIONAL AND KTNC WATCH VS NORGES BANK INVESTMENT MANAGEMENT 2. JULY 2015 INITIAL ASSESSMENT AND FINAL STATEMENT COTTON CAMPAIGN, ANTI-SLAVERY INTERNATIONAL AND KTNC WATCH VS NORGES BANK INVESTMENT MANAGEMENT 1 CONTENTS Initial Assessment and Final Statement Cotton

More information

VACANCY ANNOUNCEMENT

VACANCY ANNOUNCEMENT VACANCY ANNOUNCEMENT Financial Management Officer, P-3 Administrative Services (AS) Programme Deadline for application Announcement number Expected date for entry on duty Duration of appointment Duty Station

More information

Handbook. CEWARN Rapid Response Fund (RRF)

Handbook. CEWARN Rapid Response Fund (RRF) CEWARN Rapid Response Fund (RRF) Handbook Version: authorised by the CEWARN Steering Committee on: 1.0 16 th of January, 2009 This handbook is maintained by Mr. Abdirashid Warsame, Response Coordinator,

More information

III. modus operandi of Tier 2

III. modus operandi of Tier 2 III. modus operandi of Tier 2 Objective, country and project eligibility 70 Budget and timing 71 Project preparation: formulation of proposals 71 Project appraisal 72 Project approval 73 Agreements and

More information

Oil for Development in South Sudan. Program Document for an Institutional Cooperation between

Oil for Development in South Sudan. Program Document for an Institutional Cooperation between Oil for Development in South Sudan Program Document for an Institutional Cooperation between The Ministry of Petroleum and Mining, Republic of South Sudan and The Ministry of Petroleum and Energy, Norway

More information

IPA National Programme 2009 Part II - Bosnia and Herzegovina Fiche 3 Preparation for IPA components III and IV

IPA National Programme 2009 Part II - Bosnia and Herzegovina Fiche 3 Preparation for IPA components III and IV IPA National Programme 2009 Part II - Bosnia and Herzegovina Fiche 3 Preparation for IPA components III and IV 1. Basic information 1.1 CRIS Number: 2009 / 021-650 1.2 Title: Preparation for IPA components

More information

Economic and Social Council

Economic and Social Council United Nations Economic and Social Council Distr.: Limited 26 May 2015 Original: English 2015 session 21 July 2014-22 July 2015 Agenda item 7 Operational activities of the United Nations for international

More information

MEMORANDUM OF UNDERSTANDING ON THE IMPLEMENTATION OF THE EEA FINANCIAL MECHANISM between ICELAND, THE PRINCIPALITY OF LIECHTENSTEIN,

MEMORANDUM OF UNDERSTANDING ON THE IMPLEMENTATION OF THE EEA FINANCIAL MECHANISM between ICELAND, THE PRINCIPALITY OF LIECHTENSTEIN, MEMORANDUM OF UNDERSTANDING ON THE IMPLEMENTATION OF THE EEA FINANCIAL MECHANISM 2014-2021 between ICELAND, THE PRINCIPALITY OF LIECHTENSTEIN, THE KINGDOM OF NORWAY, hereinafter referred to as the Donor

More information

MEMORANDUM OF UNDERSTANDING ON THE IMPLEMENTATION OF THE NORWEGIAN FINANCIAL MECHANISM between THE KINGDOM OF NORWAY,

MEMORANDUM OF UNDERSTANDING ON THE IMPLEMENTATION OF THE NORWEGIAN FINANCIAL MECHANISM between THE KINGDOM OF NORWAY, MEMORANDUM OF UNDERSTANDING ON THE IMPLEMENTATION OF THE NORWEGIAN FINANCIAL MECHANISM 2014-2021 between THE KINGDOM OF NORWAY, hereinafter referred to as Norway and THE REPUBLIC OF, hereinafter referred

More information

Job Description and Requirements Programme Manager State-building and Governance Job no in the EU Delegation to the Republic of Yemen

Job Description and Requirements Programme Manager State-building and Governance Job no in the EU Delegation to the Republic of Yemen JOB PROFILE 17/08/2013 Job Description and Requirements Programme Manager State-building and Governance Job no. 127004 in the EU Delegation to the Republic of Yemen Job Type: Contract Agent Function Group

More information

2011 SURVEY ON MONITORING THE PARIS DECLARATION

2011 SURVEY ON MONITORING THE PARIS DECLARATION TASK TEAM ON MONITORING THE PARIS DECLARATION 2011 SURVEY ON MONITORING THE PARIS DECLARATION Revised Survey Materials Initial Annotated Draft 3 May 2010 FOR COMMENT This initial text with annotations

More information

Roma Integration 2020

Roma Integration 2020 Roma Integration 2020 is co-funded by the European Union Roma Integration 2020 Reference number: 018-018 Terms of Reference: Title: Contracting Authority: RCC Department: Reporting to: Application Deadline:

More information

Paper 3 Measuring Performance in Public Financial Management

Paper 3 Measuring Performance in Public Financial Management Paper 3 Measuring Performance in Public Financial Management Key Issues 1. Effective financial management of public resources is essential to achieve the objectives of development programmes. It also promotes

More information

Mid Term Review of Project Support for enhancing capacity in advising, examining and overseeing macroeconomic policies

Mid Term Review of Project Support for enhancing capacity in advising, examining and overseeing macroeconomic policies Mid Term Review of Project 00059714 Support for enhancing capacity in advising, examining and overseeing macroeconomic policies Final Evaluation Report Date of Report: 8 August 2013 Authors of Report:

More information

Tax Inspectors Without Borders TOOLKIT

Tax Inspectors Without Borders TOOLKIT DISCLAIMER This TIWB Toolkit is prepared under the responsibility of the OECD Secretariat. The opinions expressed and the arguments employed herein should not necessarily be regarded as the officially

More information

not, ii) actions to be undertaken

not, ii) actions to be undertaken Recommendations, Final report Recommendation 1: Political commitment a) The European Commission should formally remind accession countries of the obligations of future member states to comply with the

More information

European Economic Area Financial Mechanism Norwegian Financial Mechanism AGREEMENT. between. and

European Economic Area Financial Mechanism Norwegian Financial Mechanism AGREEMENT. between. and European Economic Area Financial Mechanism 2014-2021 Norwegian Financial Mechanism 2014-2021 AGREEMENT between The Financial Mechanism Committee and the Norwegian Ministry of Foreign Affairs hereinafter

More information

Municipal Programme for Solid Waste Management in Bosnia and Herzegovina Programme Document

Municipal Programme for Solid Waste Management in Bosnia and Herzegovina Programme Document 1 of16 November 2009 Municipal Programme for Solid Waste Management in Bosnia and Herzegovina Programme Document 1. INTRODUCTION The Swedish International Development Cooperation Agency (Sida) will support

More information

L 347/174 Official Journal of the European Union

L 347/174 Official Journal of the European Union L 347/174 Official Journal of the European Union 20.12.2013 REGULATION (EU) No 1292/2013 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 11 December 2013 amending Regulation (EC) No 294/2008 establishing

More information

Workstream II: Govenance and Institutional Arrangements Workstream III: Operational Modalities Revised background note: Direct Access

Workstream II: Govenance and Institutional Arrangements Workstream III: Operational Modalities Revised background note: Direct Access Second meeting TC-2/WSII/4 Workstream II: Govenance and Institutional Arrangements Workstream III: Operational Modalities Revised background note: Direct Access I. Introduction A. Background 1. At the

More information

Global Call for Proposals SAI Serbia Concept Note

Global Call for Proposals SAI Serbia Concept Note Global Call for Proposals SAI Serbia Concept Note 1. Concept note proposal and SAI background 1.1 Applicant SAI Serbia Application approved by: Dr. Duško Pejovic, Auditor General 1.2 Legal Applicant SAI

More information

I Introduction 1. II Core Guiding Principles 2-3. III The APR Processes 3-9. Responsibilities of the Participating Countries 9-14

I Introduction 1. II Core Guiding Principles 2-3. III The APR Processes 3-9. Responsibilities of the Participating Countries 9-14 AFRICAN UNION GUIDELINES FOR COUNTRIES TO PREPARE FOR AND TO PARTICIPATE IN THE AFRICAN PEER REVIEW MECHANISM (APRM) Table of Contents I Introduction 1 II Core Guiding Principles 2-3 III The APR Processes

More information

Annex 1. Action Fiche for Solomon Islands

Annex 1. Action Fiche for Solomon Islands Annex 1 Action Fiche for Solomon Islands 1. IDENTIFICATION Title/Number FED/2012/023-802 Second Solomon Islands Technical Cooperation Facility (TCF II) Total cost EUR 1,157,000 Aid method / Method of implementation

More information

1. Preamble. 2. Principles and objectives

1. Preamble. 2. Principles and objectives 1. Preamble 1.1. This Framework Memorandum (FM) contains the understandings of the Government of Ghana (GoG) and the Development Partners which have signed this FM (hereafter called the signatory DPs),

More information

European Commission Greek Authorities. October 2015

European Commission Greek Authorities. October 2015 Plan for technical cooperation in support of structural reforms European Commission Greek Authorities October 2015 I. Introduction 1. Greece has embarked on a major structural reform drive. Whilst over

More information

ANNEX. to the COMMISSION DECISION

ANNEX. to the COMMISSION DECISION EUROPEAN COMMISSION Brussels, 15.12.2017 C(2017) 8512 final ANNEX 1 ANNEX to the COMMISSION DECISION on the adoption of a financing decision for 2017 and 2018 for the pilot project "Pilot project - Rare

More information

It is currently the institution whose role consists of supporting the promotion of:

It is currently the institution whose role consists of supporting the promotion of: The supreme audit institution of Romania, the Court of Accounts, was initially set up in 1864 and operated until 1948. For the following 25 years financial control was initially the responsibility of the

More information

MULTI-COUNTRY. Support to Western Balkans Infrastructure Investment Projects for 2014 INSTRUMENT FOR PRE-ACCESSION ASSISTANCE (IPA II)

MULTI-COUNTRY. Support to Western Balkans Infrastructure Investment Projects for 2014 INSTRUMENT FOR PRE-ACCESSION ASSISTANCE (IPA II) INSTRUMENT FOR PRE-ACCESSION ASSISTANCE (IPA II) 2014-2020 MULTI-COUNTRY Support to Western Balkans Infrastructure Investment Projects for 2014 Action Summary This Action will allow financing Technical

More information

DECISION 05/2007/GB OF THE GOVERNING BOARD OF THE EUROPEAN POLICE COLLEGE ADOPTING THE MULTI ANNUAL STAFF POLICY PLAN

DECISION 05/2007/GB OF THE GOVERNING BOARD OF THE EUROPEAN POLICE COLLEGE ADOPTING THE MULTI ANNUAL STAFF POLICY PLAN DECISION 05/2007/GB OF THE GOVERNING BOARD OF THE EUROPEAN POLICE COLLEGE ADOPTING THE MULTI ANNUAL STAFF POLICY PLAN 2008-2010 Adopted by the Governing Board on 8 March 2007 THE GOVERNING BOARD, Having

More information

Factsheet N 6 Project implementation: delivering project outputs, achieving project objectives and bringing about the desired change

Factsheet N 6 Project implementation: delivering project outputs, achieving project objectives and bringing about the desired change Project implementation: delivering project outputs, achieving project objectives and bringing about the desired change Version No 13 of 23 November 2018 Table of contents I. GETTING STARTED: THE INITIATION

More information

Gender Budgeting Audit Plan

Gender Budgeting Audit Plan CONSEJERÍA DE HACIENDA Y ADMINISTRACIÓN PÚBLICA 2018 Gender Budgeting Audit Plan Approved by the Gender Budgeting Impact Commission on 18 January 2018 2018 Gender Budgeting Audit Plan Edition: Regional

More information

Sudan. Sudan is a lower-middle income country with a gross national income (GNI) of USD 1 220

Sudan. Sudan is a lower-middle income country with a gross national income (GNI) of USD 1 220 00 Sudan INTRODUCTION Sudan is a lower-middle income country with a gross national income (GNI) of USD 1 220 per capita (2009) which has grown at an average rate of 7% per annum since 2005 (WDI, 2011).

More information

November Rules of Procedure for the Board of Directors of Íslandsbanki hf.

November Rules of Procedure for the Board of Directors of Íslandsbanki hf. November 2015 Rules of Procedure for the Board of Directors of Íslandsbanki hf. RULES OF PROCEDURE FOR THE BOARD OF DIRECTORS OF ÍSLANDSBANKI HF. Table of contents Chapter I. General matters... 3 Article

More information

ANNEX. DAC code Sector Economic and Development Planning

ANNEX. DAC code Sector Economic and Development Planning ANNEX 1. IDTIFICATION Title Total cost Aid method management mode Technical Cooperation Facility 1.5M (2.4% of NIP) Project approach partially decentralised management DAC code 15010 Sector Economic and

More information

TRANSPARENCY PRACTICES FOR MONETARY POLICY AT THE EASTERN CARIBBEAN CENTRAL BANK

TRANSPARENCY PRACTICES FOR MONETARY POLICY AT THE EASTERN CARIBBEAN CENTRAL BANK TRANSPARENCY PRACTICES FOR MONETARY POLICY AT THE EASTERN CARIBBEAN CENTRAL BANK Prepared for the 59 th Meeting of the Monetary Council 21 July 2007 Anguilla EASTERN CARIBBEAN CENTRAL BANK ST KITTS TABLE

More information

South East Europe (SEE) SEE Control Guidelines

South East Europe (SEE) SEE Control Guidelines South East Europe (SEE) SEE Control Guidelines Version 1.4. Final version approved by the MC 10 th June 2009 1 st amendment to be approved by MC (2.0) 1 CONTENTS 1 Purpose and content of the SEE Control

More information

SURVEY GUIDANCE CONTENTS Survey on Monitoring the Paris Declaration Fourth High Level Forum on Aid Effectiveness

SURVEY GUIDANCE CONTENTS Survey on Monitoring the Paris Declaration Fourth High Level Forum on Aid Effectiveness SURVEY GUIDANCE 2011 Survey on Monitoring the Paris Declaration Fourth High Level Forum on Aid Effectiveness This document explains the objectives, process and methodology agreed for the 2011 Survey on

More information

Partnership Agreement between the Lead Partner and the other project partners

Partnership Agreement between the Lead Partner and the other project partners Partnership Agreement between the Lead Partner and the other project partners Foreword This Partnership Agreement is signed on the basis of the following documents that form the legal framework applicable

More information

Roles and Responsibilities (in replacement of Edinburgh doc. HLG 1523a, Poitiers doc. HLG 2209 and Nice doc )

Roles and Responsibilities (in replacement of Edinburgh doc. HLG 1523a, Poitiers doc. HLG 2209 and Nice doc ) HLG4 Berlin, 24 June 2010 2843 Roles and Responsibilities (in replacement of Edinburgh doc. HLG 1523a, Poitiers doc. HLG 2209 and Nice doc 2228.1) Preamble The High Representatives, Whereas: (1) EUREKA

More information

European Commission United Nations Development Programme International IDEA

European Commission United Nations Development Programme International IDEA European Commission United Nations Development Programme International IDEA Joint Training on Effective Electoral Assistance DAY 4 Brussels, 22-26 October 2007 EC-UNDP Operational Guidelines and UNDP Support

More information

South Sudan Common Humanitarian Fund Allocation Process Guidelines

South Sudan Common Humanitarian Fund Allocation Process Guidelines South Sudan Common Humanitarian Fund Allocation Process Guidelines 27 January 2012 ACRONYMS AB CAP CERF CHF HC HCT HFU ISWG NCE NGO OCHA OPS PPA PRT PUNO TOR UN UNDP Advisory Board Consolidated Appeal

More information

FINANCIAL SERVICES UNION DENMARK, MAY 2006 RECOMMENDATIONS ON UNION GOVERNANCE

FINANCIAL SERVICES UNION DENMARK, MAY 2006 RECOMMENDATIONS ON UNION GOVERNANCE FINANCIAL SERVICES UNION DENMARK, MAY 2006 RECOMMENDATIONS ON UNION GOVERNANCE Financial Services Union Denmark May 2006 Text: Financial Services Union Denmark Layout: Kommunikation PURPOSE AND OBJECTIVE

More information

TERMS OF REFERENCE FEASIBILITY STUDY FOR ENVIRONMENTAL TRUST FUND

TERMS OF REFERENCE FEASIBILITY STUDY FOR ENVIRONMENTAL TRUST FUND TERMS OF REFERENCE FEASIBILITY STUDY FOR ENVIRONMENTAL TRUST FUND Type of Position: Local consultant Sustainable finance expert Location: Ulaanbaatar, Mongolia Type of Contract: Individual contract Expected

More information

FOLKETRYGDFONDET'S EXERCISE OF OWNERSHIP RIGHTS

FOLKETRYGDFONDET'S EXERCISE OF OWNERSHIP RIGHTS FOLKETRYGDFONDET'S EXERCISE OF OWNERSHIP RIGHTS FOLKETRYGDFONDET'S EXERCISE OF OWNERSHIP RIGHTS Contents 1 FOLKETRYGDFONDET'S MISSION 1 2 FOLKETRYGDFONDET'S SPECIAL FEATURES AND INVESTMENT PHILOSOPHY 2

More information

Annex 1: The One UN Programme in Ethiopia

Annex 1: The One UN Programme in Ethiopia Annex 1: The One UN Programme in Ethiopia Introduction. 1. This One Programme document sets out how the UN in Ethiopia will use a One UN Fund to support coordinated efforts in the second half of the current

More information

Standard Summary Project Fiche. Project number: TR Twinning number: TR02-JH-05

Standard Summary Project Fiche. Project number: TR Twinning number: TR02-JH-05 Standard Summary Project Fiche 1. Basic Information Project number: TR 0204.04 Twinning number: TR02-JH-05 1.1 Desiree Number 2.1 Title Strengthening the Fight against Money Laundering 3.1 Sector AD 4.1

More information

Council conclusions on the EU role in Global Health. 3011th FOREIGN AFFAIRS Council meeting Brussels, 10 May 2010

Council conclusions on the EU role in Global Health. 3011th FOREIGN AFFAIRS Council meeting Brussels, 10 May 2010 COUNCIL OF THE EUROPEAN UNION Council conclusions on the EU role in Global Health 3011th FOREIGN AFFAIRS Council meeting Brussels, 10 May 2010 The Council adopted the following conclusions: 1. The Council

More information

REPIM Curriculum Vitae Sharon Hanson-Cooper

REPIM Curriculum Vitae Sharon Hanson-Cooper RESEARCH ON ECONOMIC POLICY IMPLEMENTATION & MANAGEMENT FERNWOOD HOUSE, WEST WOODFOOT, SLALEY, HEXHAM, NE47 0DF, NORTHUMBERLAND, ENGLAND. TEL: 00 44 1434 673385 e mail: enquiries@repim.eu Name: SHARON

More information

High-Level Principles and Objectives for FATF and FATF-style regional bodies

High-Level Principles and Objectives for FATF and FATF-style regional bodies High-Level Principles and Objectives for FATF and FATF-style regional bodies Updated February 2018 FINANCIAL ACTION TASK FORCE The Financial Action Task Force (FATF) is an independent inter-governmental

More information

Terms of Reference (ToR)

Terms of Reference (ToR) Terms of Reference (ToR) Mid -Term Evaluations of the Two Programmes: UNDP Support to Deepening Democracy and Accountable Governance in Rwanda (DDAG) and Promoting Access to Justice, Human Rights and Peace

More information

COMMISSION OF THE EUROPEAN COMMUNITIES COMMUNICATION TO THE COMMISSION. Revision of the Internal Control Standards and Underlying Framework

COMMISSION OF THE EUROPEAN COMMUNITIES COMMUNICATION TO THE COMMISSION. Revision of the Internal Control Standards and Underlying Framework COMMISSION OF THE EUROPEAN COMMUNITIES Brussels, 16 October 2007 SEC(2007)1341 EN COMMUNICATION TO THE COMMISSION Revision of the Internal Control Standards and Underlying Framework - Strengthening Control

More information

TABLE OF CONTENTS SUBJECTS 1. INTRODUCTION 2. INSTITUTIONAL ARRANGEMENTS. Roles and responsibilities

TABLE OF CONTENTS SUBJECTS 1. INTRODUCTION 2. INSTITUTIONAL ARRANGEMENTS. Roles and responsibilities IDP REVIEW PROCESS PLAN DEPARTMENT OF THE OFFICE OF THE MUNICIPAL MANAGER JULY 2009-JUNE2010 TABLE OF CONTENTS SUBJECTS 1. INTRODUCTION 2. INSTITUTIONAL ARRANGEMENTS Roles and responsibilities 2.1 Council

More information

Greece The former Yugoslav Republic of Macedonia IPA Cross-Border Programme OVERALL CONTRACT. Document No. 12.1: OVERALL MA CONTRACT

Greece The former Yugoslav Republic of Macedonia IPA Cross-Border Programme OVERALL CONTRACT. Document No. 12.1: OVERALL MA CONTRACT Greece The former Yugoslav Republic of Macedonia IPA Cross-Border Programme 2007-2013 OVERALL CONTRACT No. : < > Document No. 12.1: OVERALL MA CONTRACT OVERALL CONTRACT No. In Athens, today, the

More information

MANAGERIAL ACCOUNTABILITY AND RISK MANAGEMENT

MANAGERIAL ACCOUNTABILITY AND RISK MANAGEMENT MANAGERIAL ACCOUNTABILITY AND RISK MANAGEMENT concept and practical implementation Discussion paper I Introduction The objective of this discussion paper is to explain the concept of managerial accountability

More information

CE TEXTE N'EST DISPONIBLE QU'EN VERSION ANGLAISE

CE TEXTE N'EST DISPONIBLE QU'EN VERSION ANGLAISE CE TEXTE N'EST DISPONIBLE QU' VERSION ANGLAISE ANNEX 1 1. IDTIFICATION Title/Number Support Services to the National Authorising Officer CRIS NO: FED/2009/021-496 Total cost Total: 315,800 (EC Contribution:

More information

The INTERREG III Community Initiative

The INTERREG III Community Initiative Version: 14 March 2003 The INTERREG III Community Initiative How to prepare programmes A practical guide for preparing new, and amending existing, INTERREG III Community Initiative Programmes as a result

More information

28 September 2018, Sarajevo

28 September 2018, Sarajevo European Union Roma Integration 2020 is co-funded by: 2018 NATIONAL PLATFORM ON ROMA INTEGRATION BOSNIA AND HERZEGOVINA 28 September 2018, Sarajevo :: POLICY RECOMMENDATIONS :: INTRODUCTION The third National

More information

Memorandum of understanding between the Office for Budget Responsibility, HM Treasury, the Department for Work & Pensions and HM Revenue & Customs

Memorandum of understanding between the Office for Budget Responsibility, HM Treasury, the Department for Work & Pensions and HM Revenue & Customs Memorandum of understanding between the Office for Budget Responsibility, HM Treasury, the Department for Work & Pensions and HM Revenue & Customs Contents 1 Introduction... 2 2 Accountability and transparency...

More information

Guidance for Member States on the Drawing of Management Declaration and Annual Summary

Guidance for Member States on the Drawing of Management Declaration and Annual Summary EGESIF_15-0008-02 19/08/2015 EUROPEAN COMMISSION European Structural and Investment Funds Guidance for Member States on the Drawing of Management Declaration and Annual Summary Programming period 2014-2020

More information

Mutual Accountability: The Key Driver for Better Results

Mutual Accountability: The Key Driver for Better Results Third International Roundtable Managing for Development Results Hanoi, Vietnam February 5-8, 2007 Mutual Accountability: The Key Driver for Better Results A Background Paper Third International Roundtable

More information

Basic Introduction to Project Cycle. Management Using the. Logical Framework Approach

Basic Introduction to Project Cycle. Management Using the. Logical Framework Approach Basic Introduction to Project Cycle Management Using the Logical Framework Approach Developed and Presented by: Umhlaba Development Services Umhlaba Development Services Noswal Hall, Braamfontein, Johannesburg,

More information

MEMORANDUM OF UNDERSTANDING ON THE IMPLEMENTATION OF THE EEA FINANCIAL MECHANISM between ICELAND, THE PRINCIPALITY OF LIECHTENSTEIN,

MEMORANDUM OF UNDERSTANDING ON THE IMPLEMENTATION OF THE EEA FINANCIAL MECHANISM between ICELAND, THE PRINCIPALITY OF LIECHTENSTEIN, MEMORANDUM OF UNDERSTANDING ON THE IMPLEMENTATION OF THE EEA FINANCIAL MECHANISM 2009-2014 between ICELAND, THE PRINCIPALITY OF LIECHTENSTEIN, THE KINGDOM OF NORWAY, hereinafter referred to as the Donor

More information

Fundamental Principles of Financial Auditing

Fundamental Principles of Financial Auditing ISSAI 200 Endorsement Version ISSAI 200 Fundamental Principles of Financial Auditing The International Standards of Supreme Audit Institutions, ISSAI, are issued by the International Organization of Supreme

More information

Project number: TR Twinning number: TR03-SPP Location: Turkey Public Administration at Central and Regional level.

Project number: TR Twinning number: TR03-SPP Location: Turkey Public Administration at Central and Regional level. ` Standard Summary Project Fiche Project number: TR 0305.01 Twinning number: TR03-SPP-01 1. Basic Information 1.1 Title: SUPPORT TO THE STATE PLANNING ORGANIZATION GENERAL DIRECTORATE FOR REGIONAL DEVELOPMENT

More information

This action is funded by the European Union

This action is funded by the European Union This action is funded by the European Union ANNEX 10 of the Commission implementing Decision on the Annual Action Programme 2015 of the DCI Pan-African Programme Action Document for "Support Measures Annual

More information

Grand Bargain annual self-reporting exercise: The Netherlands

Grand Bargain annual self-reporting exercise: The Netherlands Grand Bargain annual self-reporting exercise: The Netherlands Contents Work stream 1 - Transparency... 3 1. Baseline (only in year 1)... 3 2. Progress to date... 3 3. Planned next steps... 3 4. Efficiency

More information

Summary of Findings, Recommendations and Lessons Learnt. 1st Meeting of the Programme Steering Committee. Chisinau, Moldova September 28 29, 2012

Summary of Findings, Recommendations and Lessons Learnt. 1st Meeting of the Programme Steering Committee. Chisinau, Moldova September 28 29, 2012 Improving capacities to eliminate and prevent recurrence of obsolete pesticides as a model for tackling unused hazardous chemicals in the former Soviet Union Summary of Findings, Recommendations and Lessons

More information

Session C Ownership and Alignment. Gender responsive Budgets in Morocco: illustration of the Paris Declaration Alignment and Ownership principles

Session C Ownership and Alignment. Gender responsive Budgets in Morocco: illustration of the Paris Declaration Alignment and Ownership principles WORKSHOP ON DEVELOPMENT EFFECTIVENESS IN PRACTICE: APPLYING THE PARIS DECLARATION TO ADVANCING GENDER EQUALITY, ENVIRONMENTAL SUSTAINABILITY AND HUMAN RIGHTS DUBLIN, IRELAND 26-27 APRIL 2007 Session C

More information

UN BHUTAN COUNTRY FUND

UN BHUTAN COUNTRY FUND UN BHUTAN COUNTRY FUND Terms of Reference Introduction: 1. The UN system in Bhutan is implementing the One Programme 2014-2018. The One Programme is the result of a highly consultative and participatory

More information

Project Selection Criteria Transnational Cooperation Programme Interreg Balkan Mediterranean

Project Selection Criteria Transnational Cooperation Programme Interreg Balkan Mediterranean Project Selection Criteria Transnational Cooperation Programme Interreg Balkan Mediterranean 2014 2020 CCI 2014TC16M4TN003 22/06/2015 Version 1.0 Balkan-Mediterranean is co-financed by European Union and

More information

Vanuatu. Vanuatu is a lower-middle-income country with a gross national income (GNI) of

Vanuatu. Vanuatu is a lower-middle-income country with a gross national income (GNI) of 00 Vanuatu INTRODUCTION Vanuatu is a lower-middle-income country with a gross national income (GNI) of USD 2 620 per capita (2009) and a population of 240 000 (WDI, 2011). Net official development assistance

More information