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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

Q a thank you
Q&AThank you