The Performance Measurement Framework for Supreme Audit Institutions (SAI PMF) is developed by a Task Team led by the INTOSAI-Donor Secretariat at the IDI. The SAI PMF provides SAIs with a framework for voluntary assessments of their performance against the International Standards for Supreme Audit Institutions (ISSAIs) and other established international good practices for external public auditing. The SAI PMF is a multi-purpose, universal framework, and can be applied in all types of SAIs, regardless of governance structure, mandate, national context and development level.
Here below you can find the endorsement version of the SAI PMF (in different languages), which was presented at the INTOSAI Congress, in Abu Dhabi, in 2016. This document is based on and reflects experiences from the pilot version (from July 2013), which was subject to extensive consultation and testing through more than 20 pilot assessments, and several official rounds of consultation with numerous stakeholders, during 2013-2015. Additionally, this version, which includes contributions from francophone SAI with jurisdictional functions, was disseminated among the WGVBS member SAIs for comments.
SAI PMF is not an ISSAI and was therefore not strictly required to follow the due process for ISSAIs. However, the WGVBS and the Task Team committed to following the due process as far as it applied. The process for SAI PMF has entailed: 1) Project proposal (concept note including organization and timelines was approved by the WGVBS and KSC in 2012), 2) Exposure draft (SAI PMF pilot version approved by the WGVBS and KSC in 2013 for public exposure and pilot testing; pilot phase and public consultation launched at XXI INCOSAI; SAI PMF pilot version published on IDI website in 2013), 3) Endorsement version (consultation comments, experiences from pilots and the SAI PMF Task Team’s considerations regarding the comments received were endorsed by WGVBS and published on IDI website in 2015; comments were addressed in version 3.1 and 3.2, and in the final endorsement version; WGVBS decided in 2016 that re-exposure is not required).
Due to the above mentioned, the SAI PMF was endorsed by the XXII INCOSAI. For that purpose, the document was translated into the INTOSAI official languages.
Finally, it is worth mentioning that the INTOSAI Congress in 2016 endorsed the decision of the Goal 2 and 3 Chairs that the responsibility for strategic governance of the SAI PMF be shifted from 2017 onwards from our Working Group, as part of the Knowledge Sharing Committee, to a unit established within the Capacity Building Committee, with IDI as operational lead. The SAI PMF Unit will be responsible for looking after the operationalization of the Framework high level strategy 2017-2019, as well as an adequate performance measurement system.