Project assistance completion report : USAID project no. 522-0338 -- assistance to the Controller General of the Republic [of Honduras]

Overall, the project achieved its goals. The following were considered to be fully accomplished outputs. (1) Regarding CGR's institutional development, the project modernized CGR's administration, opened two new training classrooms, developed a personnel classification manual, and established a data processing department, with computer applications, within CGR. (2) The Generally Accepted Government Auditing Standards of Honduras and an auditing manual have been implemented. (3) The project provided training to a majority of CGR's 225 employees in such subjects as in government administration and finance, accounting, auditing, preparation of audit reports, audit supervision, instructor training, and internal control; the total number of participants attending the various courses was 849 (surpassing the planned output of 317 by over 267%), indicating that many participants attended several courses. These objectives were considered to be partially accomplished. (1) Regarding the objective of more clearly defining CGR's role and relations vis-a-vis other state institutions, draft legislation was sent to the Congress to strengthen CGR's auditing mandate, but the legislation has not yet been approved. (2) The CGR is successfully performing audits of GOH activities; with additional TA, CGR could become capable of performing audits in accordance with U.S. General Accounting Office standards. As a result, USAID/H, RIG/A/T, and CGR will soon sign an agreement permitting CGR to audit GOH organizations managing USAID/H projects.