Supreme audit institution performance measurement framework sai pmf
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Supreme Audit Institution Performance Measurement Framework (SAI PMF). Presented by: Yngvild H. Arnesen , World Bank The Exchange, Abu Dhabi, 13-15 May 2013. Presentation Outline. What is the SAI PMF and why is it developed? Why do a SAI PMF, and how?

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Supreme audit institution performance measurement framework sai pmf

Supreme Audit Institution Performance Measurement Framework (SAI PMF)

Presented by: Yngvild H. Arnesen, World Bank

The Exchange, Abu Dhabi, 13-15 May 2013


Presentation outline

Presentation Outline

  • What is the SAI PMF and why is it developed?

  • Why do a SAI PMF, and how?

  • Practical example: Audit Service Sierra Leone

  • What is next on the SAI PMF?


Supreme audit institution performance measurement framework sai pmf

1. What is the SAI PMF and why is it developed?


What is the sai pmf

What is the SAI PMF?

  • A Performance Measurement Framework tailored to SAIs – developed by INTOSAI

  • Intended to give a holistic, high level assessment of SAI performance against established INTOSAI points of reference:

    • The International Standards of Supreme Audit Institutions (ISSAI) framework;

    • The Framework on the Value and Benefits of SAIs;

    • Other INTOSAI guidance material and international good practices.

  • Combination of objective measurement and qualitative assessment

  • Assesses SAI performance in the country context and contributes to identifying the value and benefits of the SAI to citizens


Why is the sai pmf developed

Why is the SAI PMF developed?

INTOSAI Framework on the Value and Benefits of SAIs adopted 2010

Increased focus on use of country public financial management systems within the international donor community

Full set of International Standards of Supreme Audit Institutions (ISSAIs) adopted by INTOSAI in 2010


How is the sai pmf being developed

How is the SAI PMF beingdeveloped?

Mandated by Johannesburg Accords, INTOSAI Congress, 2010

SAI PMF Task Team

  • INTOSAI Regional Organizations:

    African Organization of English Speaking SAIs(AFROSAI-E) and African Organization of Francophone SAIs (CREFIAF)

  • SAIs: Bahrain, Brazil, Chile, Germany, India, Mexico, Russia, United Kingdom

  • Development Agencies: Inter American Development Bank

  • Coordinator:INTOSAI-Donor Secretariat @ IDI

SAI PMF Reference Group

  • INTOSAI Regional Organizations:

    Pacific Association of SAIs (PASAI)

  • SAIs: Canada, Denmark, Estonia, European Court of Auditors, Japan, Netherlands, Norway, Peru, Sweden

  • Development Agencies:

    African Development Bank, OECD, European Commission, World Bank

  • Civil Society Organizations:

    International Budget Partnership, Global Reporting Initiative (GRI), PEFA Secretariat

Responsibility of Working Group on the Value and Benefits of SAIs


Supreme audit institution performance measurement framework sai pmf

SAI PMF: Evidence Based Assessment of Performance

Holistic, judgmental assessment of the SAI and its environment – including factors not covered by the indicators

Objective measurement to inform qualitative assessment and track progress over time


Supreme audit institution performance measurement framework sai pmf

SAI Performance Measurement Framework

SAI Reporting

SAI Impact

SAI Capability

SAI Environment

SAI STRATEGY

  • SAI Reporting

C. Strategy for Organizational Development

B. Independence and Legal Framework

SAI CORE BUSINESS

Value and Benefits of Supreme Audit Institutions

D. Audit Standards and Methodology

F. Human Resources and Leadership

G. Communication and Stakeholder Management

E. Management & Support Structures

SAI SUPPORT SERVICES

Country Context, Governance and Public Financial Management


Supreme audit institution performance measurement framework sai pmf

2. Why do a SAI PMF, and how?


Why do a sai pmf assessment

Why do a SAI PMF assessment?

  • Manageownperformance:

    • Wherearewe?

    • Monitor progress over time

  • Implementation of International Standards for Supreme Audit Institutions (ISSAIs)

  • Demonstrateaccountability

  • Provide evidence to donors on SAI performance


Voluntary use

Voluntary use

Who decides toinitiate a SAI PMF?

Head of SAI

Who decides when to do a SAI PMF?

Head of SAI

Head of SAI

Who decides how to do a SAI PMF?

Head of SAI

Who decides if, when and how to publish a SAI PMF?


How will the sai pmf assessment be conducted

How will the SAI PMF Assessment be conducted?

1. SAI SelfAssessment

2. Peer Review

3. ExternalAssessment

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


Issues in measuring sai performance

Issues in measuring SAI performance

  • SAI PMF is not designed to judge and rank SAI against each other, but aims to identify strengths and weaknesses of the individual SAI

  • SAI’s should not be held accountable for matters over which they have no controlSolution: Clear distinction between factors within and outside the SAI’s control

  • Some aspects of SAI performance are difficult to measure, especially ‘quality’Solution: Qualitative analysis in performance report, focus on processes and systems that should result in high quality audits


Issues in measuring sai performance 2

Issues in measuring SAI performance (2)

  • The mandate of a SAIs differs across countries and may not be aligned with the ISSAIs. Solution: Assess the SAI against its own mandate (but assess its mandate against ISSAIs)

  • The financial resources allocated to the SAI may not be sufficient to carry out its mandate; not appropriate to punish SAI for low performance on ‘coverage’, professional training etc.Solution: Assess SAI against its legal mandate, assess its reporting to parliament on coverage, include pertinent issues in performance report


Supreme audit institution performance measurement framework sai pmf

3. Practical Example: Audit Service Sierra Leone


Piloting the sai pmf

Piloting the SAI PMF

  • First round of pilots of SAI PMF:

    • Second half of 2012

    • Three SAIs: Djibouti, Norway, Sierra Leone

    • Carried out by SAI PMF Task Team

  • Pilot of Audit Service Sierra Leone:

    • Field work in October 2012 in cooperation with AFROSAI-E

    • Document analysis, review of audit files, interviews

    • Entire process: about six months


Results sierra leone

Independence & Legal Framework

SAI Reporting

Results – Sierra Leone

  • Strategy for Organizational Development

  • Strategy guides organizational development & delivery of mandate

  • Monitoring weaknesses limits continual improvement of audit methods & public reporting of SAI performance

  • Financial audit coverage

  • Timely submission & publication of audit reports

  • Selection of performance audit topics

  • Performance audit coverage

  • Follow-up of audits

  • Reporting performance

  • Constitutional independence of SAI & AG

  • Mandate for public sector

  • Financial, compliance & performance audit

  • Freedom to publish reports

  • Financial independence:

  • Budget process & receipt of funds

  • Audit Standards & Methodology

  • Risk-based financial & compliance audit manual

  • Training based on manual

  • Quality assurance system

  • Performance audit manual

  • Documentation & quality control

  • Supervision & review

  • Performance audit capacity

  • Planning & monitoring delivery & cost of audits

Management & Support Structures

Human Resources & Leadership

Communication & Stakeholder Management

  • External training support

  • Link staff plan to mandate

  • Staff accountability & reward for performance

  • Attract & retain staff

  • Managerial vacancies

  • Training resources

  • Code of ethics, job rotation, structures

  • Monitoring staff utilization

  • Infrastructure & IT

  • Reporting to PAC

  • Working with PAC

  • Radio debates

  • Internal comms.

  • Comms. with audited entities


Internal factors impacting on sai performance

Internal Factors Impacting on SAI Performance

Managerial vacancies

Planning & monitoring use of (staff) resources

Staff motivation & reward

Staff accountability for performance

Internal communications


External factors impacting on sai peformance sierra leone

External Factors Impacting on SAI Peformance – Sierra Leone


Value benefits of the audit service to citizens

Value & Benefits of the Audit Service to Citizens

Promoting fiscal transparency and accountability

Deterring, preventing & detecting corruption

Communicating with & engaging citizens: demonstrating relevance to stakeholders


Added value for audit service sierra leone

Added Value for Audit Service Sierra Leone

  • Identification of strengths and weaknesses– knows what to focus on in future

  • Knowledge about weaknesses caused by internal factors which are under the SAI’s control…

  • … and weaknesses which are caused by external factors that the SAI may try to influence

  • Foundation for communicating value and benefits of the Audit Service

  • Used as baseline for tracking performance over time – linked to external funding

  • Used to inform design of capacity building interventions


Supreme audit institution performance measurement framework sai pmf

4. What is next in the development of SAI PMF?


Sai pmf roll out

SAI PMF Roll-out

  • INTOSAI Congress 2013: Official exposure draft

  • Training: For assessors and future trainers – in all INTOSAI regions during 2013/2014

  • Piloting:Around 20 volunteer SAIs with different characteristics

  • Guidance material: Prepared by IDI

  • Support function @ IDI


For more information

For more information:

www.idi.no

E-mail: [email protected]


Supreme audit institution performance measurement framework sai pmf

Thank you!


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