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Presentation Outline
1. Introduction 2. Background and rationale for developing a SAI Performance Measurement Framework (PMF) 3. Responsibilities and reporting lines 4. Indicative content and design 5. Looking ahead 6. Further information
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1. Introduction
To enable
Better management of performance Monitoring over time Evaluation and lesson learning
Contributing to
Understanding performance Improving performance
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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)
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Who decides to initiate a SAI PMF? Who decides when to do a SAI PMF? Who decides how to do a SAI PMF? Who decides if, when and how to publish a SAI PMF?
Head of SAI
Head of SAI
Approach selected to meet the SAIs objectives 3 broad approaches Quality assurance to promote objectivity and credibility
SAI Involvement The approach will not necessarily affect how the assessment is carried out but the SAI may use the results for different purposes depending on the approach 7
2. Background and rationale for developing a SAI Performance Measurement Framework (PMF)
Background
Full set of International Standards of Supreme Audit Institutions (ISSAIs) adopted by INTOSAI in 2010
Increased focus on use of country public financial management systems within the international donor community
Task
Collaborating with Cognizance of
Develop further credible measurement tools to support evaluations in terms of the framework for Communicating and Promoting the Value and Benefits of SAIs
Timetable
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SAI
Promote transparency and accountability through credible public reporting of SAI performance (ISSAI 20)
INTOSAI Regions and INTOSAI Global Community Enable better peer learning International Development Community (Donors and SAI Providers of Support) Demonstrate SAI performance changes to key stakeholders
(Medium Term)
SAI Performance Measurement Framework (SAI PMF) & ISSAI Compliance Assessment Tool (ICAT)
1. Monitor change over time or assess capacity building needs? 2. High level overview or detailed drill down tool? 3. Assessment against good practices or against ISSAI framework?
ISSAIs
Human Resources Strategic Planning Value & Benefits Framework
4. Score levels of performance or assess compliance with standards and investigate causes?
SAI PMF
ISSAI Framework
Level 1 Level 2 Level 3 Level 4
Founding Principles Lima Declaration Prerequisites for the Functioning of SAIs Fundamental Auditing Principles Auditing Guidelines
ICATs
ISSAI Framework
Level 4 Level 3 Level 2 Level 1 What needs to be in place to implement level 4?
Auditing Guidelines Fundamental Auditing Principles Prerequisites for the Functioning of SAIs Founding Principles Lima Declaration
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In Consultation with: INTOSAI Capacity Building Committee INTOSAI-Donor Steering Committee Other Relevant INTOSAI Committees
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Task Team
INTOSAI Regional Organizations: 1. African Organization of English Speaking SAIs(AFROSAI-E) 2. African Organization of Francophone SAIs (CREFIAF) SAIs: 3. Bahrain 4. Brazil 5. Chile 6. Germany 7. India 8. Mexico 9. Russia 10. United Kingdom Development Agencies: 11. Inter American Development Bank Coordinator: 12. INTOSAI-Donor Secretariat @ IDI
Reference Group
INTOSAI Regional Organizations: 1. Pacific Association of SAIs (PASAI) SAIs: 2. Canada 3. Denmark 4. Estonia 5. European Court of Auditors 6. Japan 7. Netherlands 8. Norway 9. Peru 10. Sweden Development Agencies: 11. African Development Bank 12. OECD 13. European Commission 14. World Bank Civil Society Organizations: 15. International Budget Partnership 16. Global Reporting Initiative (GRI) 17. PEFA Secretariat
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Objective measurement to inform qualitative assessment and track progress over time
Measurable indicators
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Impact
Foundational factors set by the legislative and/or executive, but which can be influenced by the SAI in the long term
SAI Environment
SAI Capability
Under the control of the SAI
SAI Performance
Under the control of the SAI
Impact
Measured using other assessments. Achievement of impacts can not be wholly or directly attributed to SAI results. However, the way in which the SAI results are likely to contribute to high level impacts should be summarized in the narrative SAI performance report.
SAI STRATEGY
C. Strategy for Organizational Development Strategy for organizational development A. SAI Performance
Financial Audit Results Compliance Audit Results Performance Audit Results SAI Value Added Services SAI Annual Report
B. Independence and Legal Framework Independence of the SAI Independence of the Head of the SAI and its Officials Mandate of the SAI
Audit Planning for the SAI Financial Audit Compliance Audit Performance Audit Quality Control & Quality Assurance of Audit Processes
E. Management &
F. Human Resources
Management of Personnel Professional development Leadership
Support Structures Management and Internal Control Support Structures & Infrastructure
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
SAI Contribution to Aggregate Fiscal Discipline Efficient Resource Allocation Efficient Service Delivery Good Governance, Accountability and Tackling Corruption
Quality and Timeliness of Annual Financial Statements (PEFA PI-25) (Including completeness, timeliness and accounting standards used) Legislative Scrutiny of External Audit Reports (PEFA PI-28) (Including timeliness & extent of hearings, recommendations of the legislative & implementation by the executive)
iii. SAI Management reaction 1. 2. 3. 4. Introduction Country and SAI Background Information Assessment of the SAIs Environment, Capability and Performance SAI Capacity Development Process
Assessment against seven domains of SAI performance (evidence based indicator scores) Impact of the country context and PFM system on SAI effectiveness
Annex 1: Performance Indicator Summary & Tracking Performance Over Time Annex 2: Sources of Information & Evidence to Support Indicator Scoring
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Indicator Design
Each indicator provides an objective measure of current, not planned, performance through 1-4 dimensions Measured on a scale of 0-4 Translated into a single indicator score
Measurement Scale
Accountability for Government performance SAI enables continual improvement LEVEL 4
Managed Level
LEVEL 3
Established Level
(Follows ISSAIs)
LEVEL 2
Development Level
LEVEL 1
Founding Level
LEVEL 0
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Quality Assurance
Quality assurance crucial for objectivity and credibility of assessments Enables a single assessment to meet different stakeholder needs Most appropriate approach depends on purpose of the assessment Good practice:
SAIs select QA process to meet the assessment purpose QA process is transparently disclosed in the performance report Separation between those undertaking the assessment, and those performing QA
Quality Assurance Statement Who has prepared the assessment? Who has provided quality assurance of the assessment? What were their quality assurance responsibilities?
QA should cover:
Is the report factually correct? Has the SAI PMF tool been applied correctly? Is there sufficient evidence to justify the indicator scores?
How have matters raised in the quality assurance process been addressed in the final report?
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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 SAIs 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
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Challenging timetable
Johannesburg accords look for tool to be presented at INCOSAI XXI, China, 2013 WGVBS looking to approve Exposure Draft for INCOSAI Global piloting and consultations will extend beyond 2013
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Develop SAI PMF Exposure Draft
Promotion and Awareness Raising of SAI PMF Training on Use of SAI PMF Assessments
Development and refinement of training material Training of trainers within INTOSAI regional bodies Training of SAI staff Approved Trainers INTOSAI Regional Bodies Training of other stakeholders (donors, consultants, CSOs) Approved Trainers
Monitor Progress on Use of SAI PMF and Maintain Consolidated Indicator Data
Maintain and update global summary of the status of SAI PMF assessments, to enhance INTOSAI-Donor Secretariat coordination Database of SAIs Task Force Manage an e-library of published SAI PMF assessments Maintain database on (published) SAI PMF indicator scores for benchmarking, evaluation and Database of SAIs Task Force research
6. Further Information
www.idi.no
Mapping of Tools for Assessing Performance of Supreme Audit Institutions IDI, May 2012 Supreme Audit Institutions Performance Measurement Framework Concept Note IDI, May 2012
E-mail: INTOSAI.Donor.Secretariat@idi.no
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