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Performance Auditing and Auditing of Performance Information. Audit Committee 28 March 2008. Outline. Why measure performance? Performance Information Framework Purpose GWM&E system Key concepts Improving performance information Progress to date (example)

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Presentation Transcript
  • Why measure performance?
  • Performance Information Framework
    • Purpose
    • GWM&E system
    • Key concepts
  • Improving performance information
  • Progress to date (example)
  • Reporting and auditing of performance information
  • Next steps
  • Parliament’s role
why measure performance
Why measure performance
  • Performance information is important to:
    • help identify and address underperformance/lack of service delivery in government programmes
    • measure value-for-money (economy, effectiveness, efficiency and equity)
    • improve linkage between strategic planning, budgeting, implementation and reporting
    • facilitate developing indicators of national, provincial, local government and entities
    • improve accountability and oversight of legislatures
    • reward good performance

“What gets measured gets done”

performance information framework
Performance Information Framework
  • The framework builds on previous reforms – not new
  • The purpose of the Framework for Managing Performance Information is to provide guidance on:
    • Integrated structures, systems, and processes required for performance information
    • Roles and responsibilities for performance information: Presidency and Premiers office, National & Provincial treasuries, Public Service and Administration, Provincial and Local Government
    • Promoting accountability and transparency by providing Parliament, provincial legislatures, municipal councils with timely, accessible and accurate performance information
    • Publishing performance information
    • Standardising terminology on performance information
components of gwm e system


Census and Survey Information

Programme Performance Information

Components of GWM&E system
  • The Framework for Managing Performance Information provides guidance on Programme Performance Information which is part of the Government-wide Monitoring and Evaluation System (GWM&E)
improving performance information
Improving performance information
  • Technical Assistance Unit (TAU) training and sector support
  • Lessons learned from piloting in selected departments
  • SAMDI training programmes and curriculum development (aligned to FMPPI)
  • Treasury guidelines and training sessions
  • Reporting formats for budget submissions and ENE guidelines, training and formats
  • Specific sector reports and expenditure reviews
  • Alignment with PFMA (amendments)
progress to date
Progress to date
  • Objectives and measures in 2008 ENE
    • Measurable, strategic intent and intervention
    • Prominently featured
  • Performance Indicators in ENE
    • Trendable format (numbers only); mirrors financial reporting
    • Selected public entities included
  • Performance indicators increasingly used for evaluating new MTEF budget bids
  • Provincial quarterly reporting data
reporting and auditing
Reporting and auditing
  • FMPPI developed in consultation with Auditor General
  • Phasing in auditing of performance information 2009/10, to audit the integrity of systems and processes to generate performance indicators
  • AG may do performance audits
  • Regular engagement with AG on auditing concerns
  • Treasury’s interest in integrity and performance audit issues (4 Es) can be described as one of monitoring and evaluation, rather than auditing
next steps
Next steps
  • Continued improvement in programme design linked to strategic plan, budget and output delivery
  • Allocating resources in line with planned programme achievements increasingly
  • Implement non-financial reporting for departments and public entities
    • Based on provincial model
    • Expand data of trendable performance indicators
  • Identify most relevant performance indicators (alignment with development indicators – Presidency)
  • Further enhancement of measurable objectives
  • Developing indicators for local government (DPLG)
parliament s role in using performance indicators
Parliament’s role in using performance indicators
  • Joint Budget Committee report on MTEF: Recommends: reports to include non-financial information and realistic key performance indicators
  • Accountability for results
    • Holding individuals accountable in terms of performance agreements
  • Monitoring of results to feed into recommendations in respect of MTEF allocations
  • Investigate failure to achieve targets
  • Scrutinise departments and public entities
  • Recommend improvements to reporting formats