Session 5C Measuring Public Financial Management Performance - Yngvild Arnesen

374
-1

Published on

Published in: Business
0 Comments
0 Likes
Statistics
Notes
  • Be the first to comment

  • Be the first to like this

No Downloads
Views
Total Views
374
On Slideshare
0
From Embeds
0
Number of Embeds
3
Actions
Shares
0
Downloads
0
Comments
0
Likes
0
Embeds 0
No embeds

No notes for slide
  • .
  • Session 5C Measuring Public Financial Management Performance - Yngvild Arnesen

    1. 1. SAI Performance Measurement FrameworkPresented by: Yngvild H. Arnesen, INTOSAI Development Initiative (IDI) Date: CReCER, Managua, 29-31 October, 2012INTOSAI Working Group on the Value and Benefits of SAIs 1
    2. 2. What is the SAI Performance Measurement Framework (PMF)?• A Performance Measurement Framework tailored to Supreme Audit Institutions (SAIs)• 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) 2
    3. 3. Conducting a SAI PMF Assessment1. Using the SAI PMF will be voluntary for the SAIs – the tool will be a public good which SAIs can make use of if it helps them achieve their objectives2. The SAI will decide whether or not to publish results 3 Approaches to Conducting a SAI PMF Assessment:There are three main approaches to conducting an assessment using the SAI PMF. The PMF will be equally well suited for all three: 1. SAI Self 2. INTOSAI Peer 3. External Assessment Review Assessment • Trained Team • Peer SAI • Professional from within • INTOSAI PFM Body the SAI Regional Body • Donor Agency • Consultant • External auditor SAI Involvement 3
    4. 4. Responsibilities and Reporting Lines INTOSAI Congress (2013) Approval Mandate from INCOSAI XX, 2010• INTOSAI Capacity Building Committee • Other Relevant INTOSAI Committees • INTOSAI-Donor Steering Committee INTOSAI Working Group on the Value and Benefits of SAIs Oversight and Direction In Consultation with: WGVBS SAI PMF Task Team SAI PMF Reference Group Development of SAI Performance Technical Advice, Review and Measurement Framework Quality Assurance Coordinator: INTOSAI-Donor Secretariat @ IDI Other Groups: INTOSAI INTOSAI-Donor PEFA Secretariat, Capacity Building INTOSAI Steering Committee International INTOSAI-Donor Committee Budget Capacity Building Members Steering Committee Members Partnership Committee Members Members 4
    5. 5. SAI PMF Timetable2011, Q3 2011, Q4 2012, Q1 2012, Q2 2012, Q3 2012, Q4 2013, Q1 2013, Q2 2013, Q3 2013, Q4 WGVBS: Set DirectionMapping Existing SAIMeasurement Tools WGVBS: ApproveConcept Note for SAI PMF way forward Develop SAI PMF Version 2.0 Phase 1 Pilots in 3 SAIs & Comments from Stakeholders WGVBS: Develop Approve SAI PMF Exposure Exposure Draft Draft Phase 2 Piloting and Pre-Consultation (ongoing into 2014 & 2015) Exposure Draft at INCOSAI 5
    6. 6. Why should SAIs use the PMF (1)• As a step towards ISSAI implementation – Increased understanding in the INTOSAI community of what good practice for SAIs entails – Individual SAIs can benchmark their performance against good practice – and get an indication of where there is room for improvement – They can use the assessment as a basis for more detailed ISSAI compliance assessments• To demonstrate progress and value and benefits to society – The framework will be well suited for measuring progress over time and demonstrating this to external stakeholders – Show to stakeholders how the SAI contributes to strengthening public financial management 6
    7. 7. Why should SAIs use the PMF (2)• Internal performance measurement / annual reporting – Help SAIs better manage their own performance – ISSAI requirement to assess and report on own performance – lead by example and become a model organization• Inform and secure support for capacity development initiatives – Identify strengths and weaknesses, increase understanding of reasons for good and weak performance – Help build a culture for performance improvement – SAIs can use assessment results to get support from donors and other external stakeholders 7
    8. 8. SAI PMF: Evidence Based Assessment of Performance Holistic assessment of Qualitative the SAI and its assessment environment – (Performance including factors which are not covered by the Report) indicatorsObjectivemeasurement toinform qualitative Measurableassessment and track indicatorsprogress over time 8
    9. 9. SAI Performance Measurement Framework – Structure Under the control of the SAI Under the control of the SAISAI Environment SAI Capability SAI Performance ImpactFoundational factors SAI STRATEGY Measured using otherset by the legislativeand/or executive, but C. Strategy for Organizational Development A. SAI assessments. Impact can not be directlywhich can be • 1 indicator Performance attributed to SAI results,influenced by the SAIin the long term but the SAI’s likely SAI CORE BUSINESS • 3 indicators contribution should be analyzed in the SAIB. D. Audit Standards and Methodology performance report.Independence Contributionand Legal • 3-5 indicators to PublicFramework Financial• 3 indicators E. Management F. Human G. Communication Management, & Support Resources and Stakeholder Governance Structures Management and Tackling Corruption • 2 indicators • 3 indicators • 3 indicators SAI SUPPORT SERVICES Public Financial Management Environment Influences the effectiveness of the SAI but not under direct control of the SAI. Measured through other assessments but referred to explicitly in the narrative SAI performance report. 9
    10. 10. SAI Performance Report - end product from an assessment (30-40 pages?)Provides a coherent and holistic assessment of SAI performance • Informed by objective and evidence based performance indicators • Analyzed within context • Considered as a whole – not the sum of its indicator scores Enables SAI heads and senior management to • Identify barriers to improved performance • Track performance changes over time • Promote and communicate the value and benefits of the SAIExplores how SAI external performance is constrained by • Country context and PFM environment • SAI environment • SAI internal capability 10
    11. 11. Potential risks related to having a SAI PMF Revelations of performance weaknesses  It will be up to the SAI to decide if results are to be shared  Openness and commitment to reform likely to encourage external partners to support capacity development  May help draw attention to constraints outside the SAI’s control 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 SAI’s 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 11
    12. 12. 6. Further Information www.idi.no Mapping of Tools Supreme Audit for Assessing Institutions Performance of Performance Supreme Audit Measurement Institutions Framework IDI, May 2012 Concept Note IDI, May 2012E-mail: INTOSAI.Donor.Secretariat@idi.no 12

    ×