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SAI Performance Measurement Framework

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Presentation on theme: "SAI Performance Measurement Framework"— Presentation transcript:

1 SAI Performance Measurement Framework
Presented by: Yngvild H. Arnesen, INTOSAI Development Initiative (IDI) Date: CReCER, Managua, October, 2012 INTOSAI Working Group on the Value and Benefits of SAIs

2 What is the SAI Performance Measurement Framework (PMF)?
A Performance Measurement Framework tailored to Supreme Audit Institutions (SAIs) Intended to give a high level assessment of SAI performance against established INTOSAI good practice: The International Standards of Supreme Audit Institutions (ISSAI) framework The Framework on the Value and Benefits of SAIs Other INTOSAI guidance material Combination of objective measurement and qualitative assessment Analyzes 7 domains of SAI performance in the country context and aims at assessing the value and benefits of the SAI to society (impact)

3 3 Approaches to Conducting a SAI PMF Assessment:
Using the SAI PMF will be voluntary for the SAIs – the tool will be a public good which SAIs can make use of if it helps them achieve their objectives The SAI will decide whether or not to publish results 3 Approaches to Conducting a SAI PMF Assessment: There are three main approaches to conducting an assessment using the SAI PMF. The PMF will be equally well suited for all three: 1. SAI Self Assessment Trained Team from within the SAI 2. INTOSAI Peer Review Peer SAI INTOSAI Regional Body 3. External Assessment Professional PFM Body Donor Agency Consultant External auditor . SAI Involvement

4 Responsibilities and Reporting Lines
INTOSAI Congress (2013) Approval Mandate from INCOSAI XX, 2010 INTOSAI Working Group on the Value and Benefits of SAIs Oversight and Direction INTOSAI Capacity Building Committee INTOSAI-Donor Steering Committee Other Relevant INTOSAI Committees In Consultation with: 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 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

5 SAI PMF Timetable    WGVBS: Set Direction
2011, Q3 2011, Q4 2012, Q1 2012, Q2 2012, Q3 2012, Q4 2013, Q1 2013, Q2 2013, Q3 2013, Q4 Mapping Existing SAI Measurement Tools Concept Note for SAI PMF Develop SAI PMF Version 2.0 Phase 1 Pilots in 3 SAIs & Comments from Stakeholders Develop SAI PMF Exposure Draft Phase 2 Piloting and Pre-Consultation (ongoing into 2014 & 2015) WGVBS: Approve way forward WGVBS: Approve Exposure Draft Exposure Draft at INCOSAI

6 Why should SAIs use the PMF (1)
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 get an indication of where there is room for improvement They can use the assessment as a basis for more detailed ISSAI 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

7 Why should SAIs use the PMF (2)
Internal performance measurement / annual reporting Help SAIs better manage their own performance ISSAI requirement to assess and report on own performance – lead by example and become a model organization Inform and secure support for capacity development initiatives Identify strengths and weaknesses, increase understanding of reasons for good and weak performance Help build a culture for performance improvement SAIs can use assessment results to get support from donors and other external stakeholders

8 SAI PMF: Evidence Based Assessment of Performance
Qualitative assessment (Performance Report) Measurable indicators Holistic assessment of the SAI and its environment – including factors which are not covered by the indicators Objective measurement to inform qualitative assessment and track progress over time

9 SAI Performance Measurement Framework – Structure
Under the control of the SAI Under the control of the SAI SAI Performance SAI Environment SAI Capability Impact Foundational factors set by the legislative and/or executive, but which can be influenced by the SAI in the long term SAI STRATEGY Measured using other assessments. Impact can not be directly attributed to SAI results, but the SAI’s likely contribution should be analyzed in the SAI performance report. SAI Performance 3 indicators C. Strategy for Organizational Development 1 indicator SAI CORE BUSINESS D. Audit Standards and Methodology 3-5 indicators B. Independence and Legal Framework 3 indicators Contribution to Public Financial Management, Governance and Tackling Corruption E. Management & Support Structures 2 indicators F. Human Resources 3 indicators G. Communication and Stakeholder Management 3 indicators SAI SUPPORT SERVICES Public Financial Management Environment Influences the effectiveness of the SAI but not under direct control of the SAI. Measured through other assessments but referred to explicitly in the narrative SAI performance report.

10 SAI Performance Report - end product from an assessment (30-40 pages?)
Provides a coherent and holistic assessment of SAI performance Informed by objective and evidence based performance indicators Analyzed within context Considered as a whole – not the sum of its indicator scores Enables SAI heads and senior management to Identify barriers to improved performance Track performance changes over time Promote and communicate the value and benefits of the SAI Explores how SAI external performance is constrained by Country context and PFM environment SAI environment SAI internal capability

11 Potential risks related to having a SAI PMF
Revelations of performance weaknesses It will be up to the SAI to decide if results are to be shared Openness and commitment to reform likely to encourage external partners to support capacity development May help draw attention to constraints outside the SAI’s control Possible negative effect of scoring: Use of performance league tables Intention is not to aggregate scores to the level of the entire SAI – as all indicators may not be of equal importance Scores partly linked to achievements of SAI’s own mandate Narrative report provides context for scoring Scoring is already applied in INTOSAI (AFROSAI-E) Scoring very useful for measuring progress over time within an SAI Profusion of Assessment Tools Risk that the SAI PMF becomes an additional tool Donors and SAIs continue to develop & use other tools

12 6. Further Information
Mapping of Tools for Assessing Performance of Supreme Audit Institutions IDI, May 2012 Supreme Audit Institutions Performance Measurement Framework Concept Note IDI, May 2012

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