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SAI Performance Measurement Framework Presented by: Luciano Danni Date:may, 2012 INTOSAI Working Group on the Value and Benefits of SAIs 1.

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Presentation on theme: "SAI Performance Measurement Framework Presented by: Luciano Danni Date:may, 2012 INTOSAI Working Group on the Value and Benefits of SAIs 1."— Presentation transcript:

1 SAI Performance Measurement Framework Presented by: Luciano Danni Date:may, 2012 INTOSAI Working Group on the Value and Benefits of SAIs 1

2 2 Responsibilities and Reporting Lines INTOSAI Working Group on the Value and Benefits of SAIs Oversight and Direction WGVBS SAI PMF Task Team Development of SAI Performance Measurement Framework Coordinator: INTOSAI-Donor IDI SAI PMF Reference Group Technical 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 In Consultation with: INTOSAI Capacity Building Committee INTOSAI-Donor Steering Committee Other Relevant INTOSAI Committees Mandate: Johannesburg Accords (INCOSAI XX, 2010)

3 What is a Performance Measurement Framework? Tool for measuring performance – …of an individual, system or organization – …against an agreed performance scale – …accommodating local circumstances To enable – Better management of performance – Monitoring over time – Evaluation and lesson learning Contributing to – Understanding performance – Improving performance 3 In this case, the ISSAIs and other INTOSAI good practice

4 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

5 SAI PMF – How will it be used in Practice? 5 Who decides to initiate a SAI PMF? Who decides when to do a SAI PMF? Who decides how to do a SAI PMF? Head of SAI Consulting with INTOSAI regions & donors as appropriate Every 3-5 years recommended Head of SAI Approach selected to meet the SAI’s objectives 3 broad approaches Quality assurance to promote objectivity and credibility Who decides if, when and how to publish a SAI PMF? Head of SAI 1.Using the SAI PMF will be voluntary for the SAIs – the tool will be a public good which SAIs may make use of if it is helpful for them 2.The SAIs themselves will make key decisions on how the assessment will be carried out 3.The SAI will also decide whether or not to publish results

6 6 3 Approaches to Conducting a SAI PMF Assessment The SAI PMF will be equally well suited for three different ways of carrying out the assessment: The approach will not necessarily affect how the detailed assessment is carried out… … but the SAI may use the results for different purposes depending on the approach

7 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 7

8 To get support for capacity development efforts – SAIs can use assessment results to get support from donors and other external stakeholders 8 Why should the SAI use the PMF? (2)

9 B. Independenc e 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 9 SAI Performance Measurement Framework – Proposed Structure

10 10 A. SAI Performance SAI-1Financial Audit Results SAI-2Compliance Audit Results SAI-3Performance Audit Results SAI-4Other SAI Activities SAI-5SAI Annual Report B. SAI Independence and Legal Framework SAI-6Independence of the SAI SAI-7Independence of the Head of the SAI and its Officials SAI-8Mandate of the SAI C. Strategy and Organizational Development SAI-9Strategy and Organizational Development

11 11 D. Audit Standards and Methodology SAI-10Audit Plan for SAI SAI-11Financial Audit Procedures SAI-12Compliance Audit Procedures SAI-13Performance Audit Procedures SAI-14Quality Control and Quality Assurance of Audit Processes E. Management and Support Structures SAI-15Management and Internal Control SAI-16Support Structures and Infrastructure F. Human Resources SAI-17Leadership and Management SAI-18Planning and Policy Development SAI-19Training and Knowledge Sharing

12 12 G. Communication and Stakeholder Management SAI-20Communications Strategy and Internal Communication SAI-21Communication with the government branches SAI-22Communication with the Media, the Citizens and the Civil Society

13 13

14 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 June 2012 Proposed way forward includes piloting in different regions during 2012 and 2013 First draft PMF including indicators completed, but needs further development 14

15 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 15

16 Further Information INTOSAI-Donor Cooperation SAI Performance Measurement Framework 16


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