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Executive Summary:

INTOSAI GOV 9250 – The Integrated Financial Accountability Framework (IFAF)


INTOSAI GOV 9250 presents the Integrated Financial Accountability Framework (the IFAF), a framework within which providers and recipients of humanitarian aid report financial and in-kind transfers of aid in standardised tables. These tables are then audited and published on the internet as open data with the objective that data should be published once and used often. INTOSAI proposes that the implementation of the IFAF initiative should be taken forward by stakeholders and that the preparation of IFAF tables should be made a condition of receipt of aid.

ISSAI Category:

INTOSAI Guidance for Good Governance (INTOSAI GOV) - Accounting Standards

Target Group:

Stakeholders in humanitarian aid presenting or receiving financial information on aid flows: aid providers and recipients, including donors, intermediary and implementing entities and actions or projects. Auditors of humanitarian aid. Individuals and entities with an interest in access to open data on humanitarian aid flows.


INTOSAI observed a paucity of audited and openly available ex-post financial information on aid flows in humanitarian aid. In common with donors, taxpayers and civil society entities, SAIs required better access to financial information to assist them in their task of holding actors in humanitarian aid accountable for their use of aid.

INTOSAI proposes that all entities required to report on transfers of humanitarian aid transactions produce and publish tables which would show clearly all transfers (receipts and payments) of humanitarian aid. The tables are prepared in a simple and standardised way, be audited and be made publically available on the internet. The tables can be linked together to form the Integrated Financial Accountability Framework (the IFAF). Applied to all flows of humanitarian aid, the Integrated Financial Accountability Framework tables (IFAF tables) allows donors, recipients, citizens and auditors to trace aid from the donor to the final recipient and vice versa.

Scope - Content:


  • shows why INTOSAI developed this proposal;
  • describes the IFAF initiative and explains how Integrated Financial Accountability Framework tables (IFAF tables) are prepared and how the can be linked together to form the Integrated Financial Accountability Framework (the IFAF framework);
  • explains why and how IFAF data must be audited;
  • outlines the incentives for stakeholders in humanitarian aid to further develop and implement the IFAF initiative; and
  • explains how IFAF tables can become open data.

Author - Committee:

Working Group on Accountability for and the Audit of Disaster-related Aid (WG AADA).


Endorsed by XXI INCOSAI in Beijing, China in 2013


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