The project aimed at strengthening the Honduran National Court of Auditors (Tribunal Superior de Cuentas, TSC) in planning, implementing and monitoring of its audits, and supporting the unit for personnel development to improve training outcomes. It further supported through developing tools and practices to systematically involve civil society and to train municipal financial managers in the implementation of TSC recommendations. An improved coordination and cooperation among all stakeholders were expected to contribute to the development of a transparent and accountable public financial management (PFM).
The management of public finances in Honduras is still characterised by a lack of transparency and accountability. This affects service delivery at all levels of government, but shortcomings are particularly grave at municipal level, hampering thus the efficiency of poverty alleviation strategies in rural areas. So far, civil society has only limited capacities to effectively demand transparency and accountability from municipalities.
The project aimed at achieving the following three results:

• Improvement of audits at the municipal level with involvement of civil society;
• Strengthening of the capacities of TSC in personnel development;
• Strengthening of capacities and cooperation with municipalities and civil society.

To achieve these results, the project will concentrate on the following six main support areas:

• Capacity enhancement of technical staff in a demand-oriented manner in the application of international auditing standards;
• Development and use of auditing guidelines and handbooks;
• Systematisation of planning, implementation and monitoring of processes;
• Longer-term human resources capacity enhancement and personnel development to enhance institutional sustainability;
• Information sharing and communication platforms including the promotion of effective peer-learning (such as through the Organización Latinoamericana y del Caribe de Entidades Fiscalizadores Superiores);
• Involvement of civil society stakeholders, including enhanced capacities to train other stakeholders.