Presented by Camilla C Fredriksen IDI Place and Date Recife 3 December 2015 XXIVIII Congresso dos Tribunais de Contas do Brasil Presentation Outline The development process ID: 556051
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Slide1
SAI PMF - development of a global performance measurement tool for Supreme Audit Institutions
Presented by
:
Camilla C. Fredriksen, IDIPlace and Date: Recife, 3 December 2015
XXIVIII
Congresso
dos
Tribunais
de
Contas
do
BrasilSlide2
Presentation Outline
The development process What is SAI PMF?Roll-out strategyExperience from pilot assessments
Further development of SAI PMFSlide3
1
. The development of SAI PMF Slide4
The starting point:
An International Agreement to Develop a Measurement Framework for SAIs Slide5
International Declarations
Lima Declaration, October 1977Mexico Declaration on SAI Independence, 2007United Nations, resolution A/66/209Promoting the efficiency, accountability, effectiveness and transparency of public administrations by strengthening Supreme audit Institutions (22 December 2011)Slide6
How to ensure implementation of the UN declaration:
Full set of International Standards of Supreme Audit Institutions (ISSAIs) endorsed by INTOSAI in 2010
INTOSAI Framework on the Value and Benefits of SAIs adopted 2010
Increased focus on strengthening of SAIs within the international donor community
(INTOSAI-Donor
MoU signed 2009)
Decision of 2010 INTOSAI Congress to Develop Performance Measurement ToolSlide7
Mandate: Johannesburg Accords
(2010)Slide8
Responsibilities and
Reporting LinesINTOSAI Working Group on the Value and Benefits of SAIs
Oversight and Direction
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 Congress
Approval
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
In Consultation with:
INTOSAI Capacity Building Committee
INTOSAI-Donor Steering Committee
Other Relevant INTOSAI CommitteesSlide9
Development of SAI PMF
WGVBS
endorsement of Concept Note, project plan (2012)
Mandate
from INCOSAI (2010)
1st
round
of
consultations
and pilots - SAI PMF v 2.0 (2012)
SAI PMF Pilot Version
endorsed
by WGVBS (2013)
2nd pilot
phase
(2013-2015)
Consultations
on Pilot Version (
Dec
2014-March 2015)
Development and
approval
of
Endorsement
Version (2015-2016)
Endorsement
at INCOSAI 2016Slide10
2.
What is SAI PMF?Slide11
What is the SAI Performance Measurement Framework?
A Performance Measurement Framework tailored to SAIsProvides a holistic, high level overview of SAI performance against established INTOSAI good practice:ISSAIsThe Framework on the Value and Benefits of SAIs;Other INTOSAI guidance material and international good practices.Provides a detailed assessment
of strengths, weaknesses and capacity development needs
Contributes to identifying the value and benefits of the SAI to citizensFacilitate managing, measuring and monitoring of SAI performanceSlide12
Purposes
Enhance own performanceInternal performance measurement / annual reportingInform and secure support for capacity development initiativesTo demonstrate progress and value and benefits to societyAs a step towards ISSAI implementationSlide13
B. Independence and Legal Framework
SAI Reporting
Value
and Benefits of Supreme Audit Institutions
SAI Environment
SAI Capability
Country Context, Governance and Public Financial Management
D. Audit Standards and Methodology
SAI SUPPORT SERVICES
E. Management & Support Structures
F. Human Resources and Leadership
G. Communication and Stakeholder Management
C. Strategy for Organizational Development
SAI STRATEGY
SAI CORE BUSINESS
SAI Performance Measurement
Framework
SAI Reporting
SAI ImpactSlide14
SAI PMF: Evidence Based Assessment of Performance
Objective measurement to inform qualitative assessment and track progress over time
Holistic assessment of the SAI and its environment – including factors which are not covered by the indicators Slide15
3
. Roll-out strategySlide16
SAI PMF Piloting
ActivitiesSlide17
4
. Experience from pilot assessmentsSlide18
Progress on SAI PMF Pilot phase 2
Target in Roll-out strategy: test SAI PMF Pilot version in about 20 SAIs with different characteristicsTarget reachedSlide19
Bhutan
Cuba
El Salvador
Guatemala
Czech
Rep
Vietnam
Ireland
Palestine
Mexico
Afghanistan
Oman
Argentina
Dominican
Republic
Costa Rica
Nicaragua
Ecuador
Brazil
Burkina Faso
Barbados
Colombia
Mozambique
Somalia
Bangladesh
Nepa
l
SAI PMF Pilot Phase 1 & 2
Final report
Draft report
A
ssessment
decided
by head of SAI
Honduras
Peru
Cyprus
Trinidad and Tobago
Cook Islands
Paraguay
Sierra Leone
Norway
Djibouti
Slovak Republic
Latvia
Full
color
: based
on SAI PMF Pilot Version
Gradient
color
:
based
on
earlier
versions
of SAI PMF
Swaziland
Saudi Arabia
Guam
FijiSlide20
Quality Assurance
Assessment
Approaches
Crucial for quality and credibility of reports –IDS published QA guidance 2014
IDS offer to do/arrange
IR
of all reports
IDS works to establish pool of SAI PMF experts (potential QA reviewers
)Slide21
SAI PMF - Meets
its PurposeSlide22
5. Further development of
SAI PMF Slide23
Recommendations 4th Task
Team meetingBased on feedback from pilotsanalysis
of scoresdiscussions at the four SAI PMF quality assurance and knowledge sharing workshops held in 2014 and
2015 consultation commentsSlide24
High level
Recommendations Task Team Slide25
Development of SAI PMF Endorsement Version
Direction approved by the INTOSAI Working Group on Values and Benefits of SAIs (WGVBS) in September 2015The WGVBS endorsed the SAI PMF Task Team’s considerations regarding consultation comments and experiences from pilots, including its recommendations for the development of the SAI PMF Endorsement VersionSlide26
Country governance, political, social, cultural + public financial management environment
SAI contribution to Impact
SAI outcomes
SAI outputs
SAI organisation systems + professional staff capacity
SAI institutional capacity
Independence + legal framework
Internal governance and ethics +
SAI core services
FA standards, process, quality + results
PA standards, process, quality + results
CA standards, process, quality + results
other core services + results
Judgement process + results
Corporate services
HRM + Professional staff development
A
C
accountability reporting
D
E
Audits recommendations implemented
Improved PMF systems
Public confidence in government financial systems
Cost savings + efficiency gains
Sanctions + surcharges
Stakeholders engagement in accountability
Value and benefits of SAIs
Accountability
Transparency
Reduced corruption
Better services for citizens
SAI capacity
Public confidence in the SAI
Improve compliance with laws and regulations
SAI culture + leadership
B
Communication and Stakeholder management
F
Ruling
/
DecisionSlide27
Thank
you for your attention!
www.idi.no
E-mail: INTOSAI.Donor.Secretariat@idi.no