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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. Responsibilities and Reporting Lines. INTOSAI Congress (2013) Approval. INTOSAI Working Group on the Value and Benefits of SAIs

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SAI Performance Measurement Framework

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

  2. Responsibilities and Reporting Lines INTOSAI Congress (2013) Approval INTOSAI Working Group on the Value and Benefits of SAIs Oversight and Direction Mandate: Johannesburg Accords (INCOSAI XX, 2010) • In Consultation with: • INTOSAI Capacity Building Committee • INTOSAI-Donor Steering Committee • Other Relevant INTOSAI Committees WGVBS SAI PMF Task Team Development of SAI Performance Measurement Framework Coordinator: INTOSAI-Donor Secretariat @ 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

  3. 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 reporting

  5. 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

  6. SAI Performance Measurement Framework – Proposed Structure SAI Performance SAI Capability SAI Environment Impact SAI STRATEGY • SAI Performance C. Strategy and Organizational Development • B. Independence and Legal Framework Contribution to Public Financial Management, Governance and Tackling Corruption SAI CORE BUSINESS D. Audit Standards and Methodology F. Human Resources • G. Communication and Stakeholder Management • E. Management & Support Structures SAI SUPPORT SERVICES Public Financial Management Environment

  7. 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

  8. 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

  9. Further Information www.idi.no INTOSAI-Donor Cooperation SAI Performance Measurement Framework E-mail: INTOSAI.Donor.Secretariat@idi.no

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