The financial statements are prepared in line with the rules governing the financial framework of IACA and relevant decisions made by its organs. They are based on generally accepted accounting principles as applied.

Budget execution

The consolidated budget comprises:

  • the general expenses, containing the essential administration, facility, and infrastructure costs necessary for accommodating and running the organization and the institutional costs necessary for the steering and governance of the organization, and
  • the project/programme funds, containing dedicated funds for programmes and activities and for providing scholarships.

Summary of the profit and loss statement (EUR)

Income from contributions to general budget



Income for the general budget out of projects*



Other income**



Expenses as to general budget





Clearing of balance positions (depreciation, provisions)***  



Profit according to profit and loss statement (EUR)  



* Balance from programmes and activities (2019: 276,813.33 €) and internal credit notes (2019: 362,304.68 €)

** For example income for refund of tax on electricity, other charges, refund insurance tax, and refund travel expenses.

*** This position includes depreciation and the holiday leave accrual. As these are not costs to pay out, these positions are not included in the expenses of the general budget, but need to be included in a profit and loss statement.

Project/Programme Funds 2019 (EUR)

Income through programmes and activities



Expenses for implementation of programmes and activities



Expenses for implementation charged from general budget (internal credit notes)



Balance from programmes and activities



States’ Contributions in 2019 (EUR)






1.000,00 €



8.962,98 €



173.820,58 €



10.000,00 €



10.000,00 €



10.000,00 €



25.000,00 €



88.160,10 €



100.000,00 €



2.460,00 €



10.000,00 €



76.242,11 €

Republic of Korea


50.000,00 €

Russian Federation


413.384,09 €

Voluntary contributions earmarked for special projects partly implemented in 2019



Total funding


Siemens Integrity Initiative


 $ 4.980.000,00




5.000,00 €

(earmarked library 2018 - 2027)

Philipp Moris International


50.000,00 €


Independent External Audit of the financial year 2019

The independent external auditors, appointed by the BoG from senior members of national supreme audit or other suitable institutions of IACA Parties, formed a collegial body of three and conducted the audit from February to May 2019. Independent external auditors to date came from Austria, Indonesia, Pakistan, the Russian Federation, and Thailand. All external auditors act in their personal capacity and enjoy functional and organizational independence in conducting the audit. Following the approval by the BoG, the findings of the Independent External Audit were also presented and taken note of at the organization’s annual Assembly of Parties.


IACA offers a limited number of scholarships generally for students from Least Developed Countries (LDCs) as defined by the United Nations, and for citizens from IACA State Parties, listed under the World Bank Classification of Countries by Income as the Lower-Middle- and Upper-Middle-Income Economies. These highly competitive scholarships are merit based and they fully or partially cover the programme fee.

In 2019, IACA offered 105 full and partial scholarships to students and participants of its academic programmes and open trainings courtesy of the Siemens Integrity Initiative, Philip Morris International, and IACA’s scholarship fund. The highly qualified candidates benefiting from these scholarships represented the following countries: Afghanistan, Argentina, Bangladesh, Bhutan, Bolivia, Brazil, Burkina Faso, China, Colombia, Ecuador, El Salvador, Ethiopia, Georgia, Guatemala, India, Madagascar, Malawi, Maldives, Mexico, Moldova, Mongolia, Nepal, Nigeria, Pakistan, Paraguay, Peru, Republic of Korea, Sudan, Tanzania, Uganda, Zambia, as well as the International Institute for Applied Systems Analysis.

105 full and partial scholarships

To further support scholarship provision, IACA has continued to offer courtesy shares instead of courtesy gifts, where the value indicated on the shares is dedicated to IACA’s scholarship fund for empowering professionals. The money is used to subsidize the participation for nationals from less privileged parts of the world in IACA’s programmes. Direct contributions to the scholarship fund are also possible.

International Anti-Corruption Academy

Laxenburg/Vienna, Austria  |  T: +43 2236 710 718 101

© 2024 IACA. Developed by IACA.

Laxenburg/Vienna, Austria  |  T: +43 2236 710 718 101

© 2023 IACA. Developed by IACA.