Transcript SAI Performance Measurement Framework

SAI Performance Measurement
Framework
Presented by: Luciano Danni
Date:may, 2012
INTOSAI Working Group on the Value and Benefits of SAIs
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Responsibilities and Reporting Lines
INTOSAI Congress (2013)
In Consultation with:
• INTOSAI Capacity Building Committee
• INTOSAI-Donor Steering Committee
• Other Relevant INTOSAI Committees
Approval
INTOSAI Working Group on
the Value and Benefits of SAIs
Oversight and Direction
Mandate: Johannesburg
Accords (INCOSAI XX, 2010)
WGVBS SAI PMF Task Team
SAI PMF Reference Group
Development of SAI Performance
Measurement Framework
Technical Advice, Review and
Quality Assurance
Coordinator: INTOSAI-Donor Secretariat @ IDI
INTOSAI
Capacity Building
Committee
Members
INTOSAI-Donor
Steering Committee
Members
INTOSAI
Capacity Building
Committee
Members
INTOSAI-Donor
Steering Committee
Members
Other Groups:
PEFA Secretariat,
International
Budget
Partnership
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What is the SAI Performance Measurement
Framework?
• A Performance Measurement Framework tailored to SAIs
• Intended to give a high level assessment of SAI performance
against established INTOSAI good practice:
– The ISSAI framework
– The Framework on the Value and Benefits of SAIs
– Other INTOSAI guidance material
• Consisting of a set of measurable indicators and guidance for a
narrative performance analysis
• Combination of objective measurement and qualitative
assessment
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Why should the SAI use the PMF?
• As a step towards ISSAI implementation
– Increased understanding in the INTOSAI community of what good
practice for SAIs entails
– Individual SAIs can benchmark their performance against good
practice – and learn where there is room for improvement
– Based on this they can make more detailed ISSAIs compliance
assessments
• To demonstrate progress and value and benefits to society
– The framework will be well suited for measuring progress over
time and demonstrating this to external stakeholders
– Show to stakeholders how the SAI contributes to strengthening
public financial management
• Internal performance measurement / annual reporting
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Why should the SAI use the PMF? (2)
• To get support for capacity development efforts
– SAIs can use assessment results to get support from donors and
other external stakeholders
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SAI Performance Measurement Framework – Proposed Structure
SAI Capability
SAI STRATEGY
SAI Environment
SAI
Performance
Impact
C. Strategy and Organizational
Development
B.
Independenc
e and Legal
Framework
SAI CORE BUSINESS
A.SAI
Performance
D. Audit Standards and
Methodology
E.
Management
& Support
Structures
F.
Human
Resources
G.
Communication
and Stakeholder
Management
Contribution
to Public
Financial
Management,
Governance
and Tackling
Corruption
SAI SUPPORT SERVICES
Public Financial Management Environment
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A. SAI Performance
SAI-1
Financial Audit Results
SAI-2
Compliance Audit Results
SAI-3
Performance Audit Results
SAI-4
Other SAI Activities
SAI-5
SAI Annual Report
B. SAI Independence and Legal Framework
SAI-6
Independence of the SAI
SAI-7
Independence of the Head of the SAI and its Officials
SAI-8
Mandate of the SAI
C. Strategy and Organizational Development
SAI-9
Strategy and Organizational Development
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SAI-10
SAI-11
SAI-12
SAI-13
SAI-14
SAI-15
SAI-16
SAI-17
SAI-18
SAI-19
D. Audit Standards and Methodology
Audit Plan for SAI
Financial Audit Procedures
Compliance Audit Procedures
Performance Audit Procedures
Quality Control and Quality Assurance of Audit Processes
E. Management and Support Structures
Management and Internal Control
Support Structures and Infrastructure
F. Human Resources
Leadership and Management
Planning and Policy Development
Training and Knowledge Sharing
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SAI-20
SAI-21
SAI-22
G. Communication and Stakeholder Management
Communications Strategy and Internal Communication
Communication with the government branches
Communication with the Media, the Citizens and the Civil
Society
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Status of project
• The Working Group on the Value and Benefits of SAIs to
discuss concept note and way forward at its meeting in
Mexico 11-13 June 2012
• Proposed way forward includes piloting in different regions
during 2012 and 2013
• First draft PMF including indicators completed, but needs
further development
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Coordination with PSC
• Current revision of ISSAIs may have implications for SAI PMF –
should keep each other informed of developments
• PSC members welcome to join the Reference Group for the
SAI PMF
• SAIs interested in conducting a pilot are invited to contact the
INTOSAI Development Initiative
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Further Information
www.idi.no
INTOSAI-Donor Cooperation
SAI Performance Measurement Framework
E-mail: [email protected]
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