Enhancing Accountability and Governance: Strengthening Supreme Audit Institutions in Asia and the Pacific (ADB-59289-001)

Regions
  • East Asia and Pacific
  • Europe and Central Asia
Geographic location where the impacts of the investment may be experienced.
Countries
  • Maldives
  • Marshall Islands
  • Uzbekistan
Geographic location where the impacts of the investment may be experienced.
Financial Institutions
  • Asian Development Bank (ADB)
International, regional and national development finance institutions. Many of these banks have a public interest mission, such as poverty reduction.
Project Status
Approved
Stage of the project cycle. Stages vary by development bank and can include: pending, approval, implementation, and closed or completed.
Bank Risk Rating
U
Environmental and social categorization assessed by the development bank as a measure of the planned project’s environmental and social impacts. A higher risk rating may require more due diligence to limit or avoid harm to people and the environment. For example, "A" or "B" are risk categories where "A" represents the highest amount of risk. Results will include projects that specifically recorded a rating, all other projects are marked ‘U’ for "Undisclosed."
Voting Date
Nov 21, 2025
Date when project documentation and funding is reviewed by the Board for consideration and approval. Some development banks will state a "board date" or "decision date." When funding approval is obtained, the legal documents are accepted and signed, the implementation phase begins.
Borrower
Regional - Asian Development Bank
A public entity (government or state-owned) provided with funds or financial support to manage and/or implement a project.
Sectors
  • Law and Government
  • Technical Cooperation
The service or industry focus of the investment. A project can have several sectors.
Investment Type(s)
Grant
The categories of the bank investment: loan, grant, guarantee, technical assistance, advisory services, equity and fund.
Investment Amount (USD)
$ 0.35 million
Value listed on project documents at time of disclosure. If necessary, this amount is converted to USD ($) on the date of disclosure. Please review updated project documents for more information.
Project Cost (USD)
$ 0.35 million
Value listed on project documents at time of disclosure. If necessary, this amount is converted to USD ($) on the date of disclosure. Please review updated project documents for more information.
Bank Documents
Primary Source

Original disclosure @ ADB website

Updated in EWS Apr 6, 2026

Disclosed by Bank Nov 21, 2025

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Contact the EWS Team

Project Description
If provided by the financial institution, the Early Warning System Team writes a short summary describing the purported development objective of the project and project components. Review the complete project documentation for a detailed description.

According to the Bank’s website, Supreme Audit Institutions (SAIs) are a core part of the accountability mechanism in all countries and play a pivotal fiduciary role when performing project audits in many ADB developing member countries (DMCs). Many DMC SAIs face significant capacity limitations. The proposed technical assistance (TA) will improve the capacity of SAIs of participating DMCs across Asia and the Pacific to conduct data-driven, high-quality audits. The focus of the TA aligns with ADB strategy 2030 and country programming strategy objectives to improve governance and financial reporting. Focus areas have been developed through close coordination between SAIs and ADB, along with inputs from key bodies including the International Organization of Supreme Audit Institutions.

The TA will focus on two key areas: (i) enhancing SAIs' ability to integrate data analytics into audit processes and (ii) improving SAI's System of Audit Quality Management (SoAQMs) and aligning them with the International Standards of Supreme Audit Institution (ISSAI) 140 and international best practices. Tailored support through needs assessments will be used to build each SAI's capacity in close coordination with the country teams to ensure complementarity to ongoing and planned activities. The TA activities will include roadmap development and implementation, customized training, and assistance in using improved audit tools. Through these interventions, the TA will enhance public financial accountability, improve audit effectiveness, strengthen audit governance in the region, and improve financial reporting.

Early Warning System Project Analysis
For a project with severe or irreversible impacts to local community and natural resources, the Early Warning System Team may conduct a thorough analysis regarding its potential impacts to human and environmental rights.

According to the Technical Assistance Report, the Risk Categories are:

Environment: Not Applicable
Involuntary Resettlement: Not Applicable
Indigenous Peoples: Not Applicable

Investment Description
Here you can find a list of individual development financial institutions that finance the project.

The TA financing amount is $350,000, which will be financed on a grant basis by ADB’s Technical Assistance Special Fund (TASF-other sources).


Contact Information
This section aims to support the local communities and local CSO to get to know which stakeholders are involved in a project with their roles and responsibilities. If available, there may be a complaint office for the respective bank which operates independently to receive and determine violations in policy and practice. Independent Accountability Mechanisms receive and respond to complaints. Most Independent Accountability Mechanisms offer two functions for addressing complaints: dispute resolution and compliance review.

No contacts available at the time of disclosure.

ACCESS TO INFORMATION

You can submit an information request for project information at: https://www.adb.org/forms/request-information-form

ADB has a two-stage appeals process for requesters who believe that ADB has denied their request for information in violation of its Access to Information Policy. You can learn more about filing an appeal at: https://www.adb.org/site/disclosure/appeals

ACCOUNTABILITY MECHANISM OF ADB

The Accountability Mechanism is an independent complaint mechanism and fact-finding body for people who believe they are likely to be, or have been, adversely affected by an Asian Development Bank-financed project. If you submit a complaint to the Accountability Mechanism, they may investigate to assess whether the Asian Development Bank is following its own policies and procedures for preventing harm to people or the environment. You can learn more about the Accountability Mechanism and how to file a complaint at: http://www.adb.org/site/accountability-mechanism/main.

How it works

How it works