SAI Performance Measurement Framework

Presented by: Luciano DanniDate:may, 2012

INTOSAI Working Group on the Value and Benefits of SAIs

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Responsibilities and Reporting Lines

INTOSAI Working Group on the Value and Benefits of SAIs

Oversight and Direction

WGVBS SAI PMF Task TeamDevelopment of SAI Performance

Measurement Framework

Coordinator: INTOSAI-Donor Secretariat @ IDI

SAI PMF Reference GroupTechnical Advice, Review and

Quality Assurance

INTOSAI Congress (2013)Approval

INTOSAI Capacity Building

Committee Members

INTOSAI-Donor Steering Committee

Members

Other Groups:PEFA Secretariat,

International Budget

Partnership

INTOSAI Capacity Building

Committee Members

INTOSAI-Donor Steering Committee

Members

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Mandate: Johannesburg Accords (INCOSAI XX, 2010)

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 4

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 reporting7

• 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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Why should the SAI use the PMF? (2)

B. Independence and Legal Framework

A.SAI Performance

Contribution to Public Financial

Management, Governance and Tackling Corruption

SAI Environment SAI Capability Impact

Public Financial Management Environment

SAI Performance

D. Audit Standards and Methodology

SAI SUPPORT SERVICES

E. Management

& Support Structures

F. Human

Resources

G. Communication and Stakeholder

Management

C. Strategy and Organizational Development

SAI STRATEGY

SAI CORE BUSINESS

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SAI Performance Measurement Framework – Proposed Structure

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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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D. Audit Standards and MethodologySAI-10 Audit Plan for SAISAI-11 Financial Audit ProceduresSAI-12 Compliance Audit ProceduresSAI-13 Performance Audit ProceduresSAI-14 Quality Control and Quality Assurance of Audit Processes

E. Management and Support StructuresSAI-15 Management and Internal ControlSAI-16 Support Structures and Infrastructure

F. Human ResourcesSAI-17 Leadership and ManagementSAI-18 Planning and Policy DevelopmentSAI-19 Training and Knowledge Sharing

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G. Communication and Stakeholder ManagementSAI-20 Communications Strategy and Internal CommunicationSAI-21 Communication with the government branchesSAI-22 Communication with the Media, the Citizens and the Civil

Society

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 Informationwww.idi.no

INTOSAI-Donor CooperationSAI Performance Measurement Framework

E-mail: INTOSAI.Donor.Secretariat@idi.no

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