The IDI follows a well-organised system of planning its programmes. There are two types of plans prepared by the IDI. These are the:
The Strategic Plans are long-term plans spanning from five to six years. The IDI’s Strategic Priorities over the planning period are discussed in the Strategic Plans. Besides the strategic priorities, the strategic plans provide an insight into the way the IDI works through its service delivery model, partnerships, the capacity development model etc. The Strategic Plan 2014-2018 has introduced the IDI Results Framework against which the IDI’s performance is monitored every year towards the implementation of the strategic plan. The IDI Strategic Plans are presented.
The strategic plan 2014-2018 is the IDI’s third strategic plan . It seeks to take forward the work done in the previous plans. This strategic plan contains a revised mandate that reflects the changes in the IDI’s role and the environment in which it operates. During the last strategic plan, the IDI mainly focused on supporting organisational and professional staff capacity development. In this strategic plan period, the IDI will in addition also support the institutional capacity development of SAIs. The IDI’s portfolio will expand to include bilateral support programmes in limited cases to SAIs in fragile countries which do not have other providers of support. This plan contains the IDI Results Framework which distinguishes between SAI Outcomes and IDI Outcomes. The SAI outcomes are based on the INTOSAI’s Value and Benefits Framework. The IDI has also described its service delivery model and SAI capacity development model for the first time in this strategic plan document.
INTOSAI has identified implementation of the ISSAI framework as one of its key priorities in the INTOSAI Strategic Plan 2011-2016 and given IDI the responsibility for supporting ISSAI implementation in SAIs of developing countries. The IDI will continue to support SAIs through the ISSAI Implementation Initiative (3i Programme) and craft long-term strategies for ISSAI implementation support. In addition, the IDI will also focus on areas like the audit of public debt, extractive industries, revenues, procurements, disaster-related aid, IT Audit, stakeholder relations, fraud and corruption etc.
This plan introduces the IDI Results Framework which distinguishes between SAI Outcomes and IDI Outcomes. The results framework will measure the IDI outcomes stated in this strategic plan. The SAI outcomes are based on the INTOSAI’s Value and Benefits Framework (ISSAI12). While the SAI outcomes are the values created at SAI level that the IDI hopes to contribute to, the IDI outcomes are those through which the IDI will create value for SAIs. The IDI will be responsible only for achieving the IDI outcomes.
The Strategic Plans can be downloaded here:
2. IDI Operational Plans
The IDI Operational Plans are the mechanism for implementing the Strategic Plans. In the last couple of years, they were prepared on a biennial or triennial basis. The Operational Plan for 2019 is an annual plan as IDI will transition into its IDI Strategic Plan 2019-2023 where ongoing changes will continue to be implemented and new changes will start.
The Operational Plans with their annexe contain the details of the programmes and projects to be implemented during the period for the Operational Plan. The Operational Plans are linked to the budgets for the respective years. These plans are approved by the IDI Board at the second Board meeting during the year held usually during October-November.
The Operational Plans can be downloaded here:
3. IDI Budgets
Each November, the IDI Board approves an annual budget for implementation of the Operational Plan for the following year. These show projected funding sources and planned expenditures for the different IDI Strategic Priorities. Budgets are reviewed and where necessary updated during the year, especially when there are major changes to funding sources and planned expenditures. From 2019, IDI has decided to publish its initial annual budget.