Contents 03 Paragraph Abbreviations and acronyms I-VIII Executive summary 19 14 59 10 -11 12 -62 12 -20 13 -16 17 -20 21 -31 22 -23 24 -30 31 32 -38 33 -35 36 -38 Introduction Honduras faces significant development challenges Within Central America, Honduras receives most EU development support Audit scope and approach Observations The EU approach was generally relevant and well‐coordinated but insufficiently focused EU strategies addressed important needs but the funding was spread over too many areas Despite a good donor coordination structure there is not yet an effective division of labour Budget support was mostly provided for relevant national policies but the Commission’s management was affected by some weaknesses Budget support was generally provided in support of relevant and credible national strategies Providing budget support involved substantial risks that the Commission has to some extent mitigated The EU Delegation lacked the expertise to manage budget support operations in the field EU actions generally delivered the expected outputs but weaknesses in the monitoring tools hindered the assessment of the results achieved Expected outputs were generally realised, with some delays owing mainly to the difficult context Notwithstanding the use of diverse tools, performance monitoring displayed some weaknesses Contents 04 39-45 The Commission made good efforts to have a constructive policy dialogue contributing to positive changes 40-42 The Commission has developed relevant policy dialogue strategies for most priority sectors 43-45 The Commission’s policy dialogue facilitated the implementation of EU actions and led to some tangible improvements 46-62 In difficult country circumstances, EU actions have contributed to positive developments but the overall situation in Honduras remains worrying 47-56 The level of poverty increased 57-59 EU support prompted reforms in forestry management, but it is too early to see an overall impact 60-62 EU support has helped justice and public security institutions to work more closely together, but the situation in the country remains critical 63-67 Conclusions and recommendations Annex I — Annex II — Annex III — Annex IV — Map of Honduras Indicative allocations to priority sectors in Honduras for 2007‐2013 and 2014‐2020 Bilateral support to Honduras: decisions during 2007‐2015 Conditions set in financing agreements for EU actions Reply of the Commission 
Innehåll 04 39–45 40–42 43–45 46–62 47–56 57–59 60–62 63–67 Kommissionen gjorde stora ansträngningar för att få till stånd en konstruktiv politisk dialog som bidrog till positiva förändringar Kommissionen har utarbetat relevanta strategier för den politiska dialogen om de flesta prioriterade sektorerna Kommissionens politiska dialog underlättade genomförandet av EU:s åtgärder och ledde till några konkreta förbättringar Med de svåra omständigheter som råder i landet har EU:s åtgärder bidragit till en positiv utveckling men den allmänna situationen i Honduras är fortfarande bekymmersam Fattigdomen ökade EU-stödet ledde till reformer av skogsförvaltningen men det är för tidigt att se en samlad effekt EU-stödet har bidragit till ett närmare samarbete mellan rättsväsendet och institutionerna för offentlig säkerhet men situationen i landet är fortfarande kritisk Slutsatser och rekommendationer Bilaga I — Bilaga II — Bilaga III — Bilaga IV — Karta över Honduras Vägledande anslag till prioriterade sektorer i Honduras för 2007–2013 och 2014–2020 Bilateralt bistånd till Honduras: beslut under perioden 2007–2015 Villkor i finansieringsöverenskommelser om EU-åtgärder Kommissionens svar