Review of International Experience in
Development and use of Key National
Indicators
State Audit Office of the Republic of Latvia
13 k-5 Skanstes Street, Riga, LV-1013
Telephone: +371 67017500
Fax: +371 67017673
E-mail: [email protected]
Home page: http://www.lrvk.gov.lv
Inguna Sudraba
Auditor General
07.04.2010.
Contents
I.
II.
General description of the Review
Use of the Review in audits conducted by
Supreme Audit Institutions
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I General description of the Review (1)
 The Review outlines the established principles of policy
planning and performance measurement in the surveyed
countries, describing:
 scope of policy planning and performance
measurement from the level of budgetary programs up
to national level
 main characteristics of key national indicators systems,
including socio-economic areas covered, monitoring
measures and authorities involved of the 47 surveyed
countries
 The Review shall be incorporated into the Knowledge
Base on the methodology of planning, using and
auditing of KNI as a separate chapter
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I General description of the Review (2)
 Comparative material reviewed helps the
SAIs to identify the countries with
resembling policy planning and
performance measurement systems
 Identifies practices of 47 reviewed
countries at all levels of policy planning
(national, sub-national, sectors/policies,
institutions and budget)
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I General description of the Review (3)
The Review is structured according to the
surveyed themes:
1. General Issues of Planning and
Performance Measurement
2. Review of KNI
3. Performance management review
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II Use of the Review in audits conducted by Supreme
Audit Institutions (1)
1. General Issues of Planning and Performance Measurement
 This chapter reveals the general picture of
performance management in each surveyed
country (filled by 46 respondents)
 According to the survey results, planning and
performance measurement systems greatly
depend upon the political, legislative and
administrative systems of the respective
countries
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II Use of the Review in audits conducted by Supreme
Audit Institutions (2)
1. General Issues of Planning and Performance Measurement
Application in audits:
 a tool for comparative criteria setting in
performance audits, when analyzing policy
planning in the respective country
 types and examples of nation-wide planning
documents described in 32 countries
 cohesiveness of policies and indicators reviewed
 reporting on the achievement of international
goals
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II Use of the Review in audits conducted by Supreme
Audit Institutions (3)
1. General Issues of Planning and Performance Measurement
Application in audits:
 scope of policy planning and performance measurement
in the surveyed countries
 experience of 46 countries in National, Sub-national,
Sectors/Policies, Institutions and Budget level planning,
revealing objectives, targets and milestones,
performance indicators and data analysis use in policy
planning and performance management systems
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II Use of the Review in audits conducted by Supreme
Audit Institutions (4)
1. General Issues of Planning and Performance Measurement
Following audit assumptions are explored in the
chapter:
 indicators are an integral part of policy planning and
should be defined for policies at all levels
 policies at all levels must be cohesive
 indicators at all levels from top to bottom and vice
versa should be comparable and consistent
 all indicators should be measurable
 national goals and targets should be consistent with
supranational ones (international or regional)
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II Use of the Review in audits conducted by Supreme
Audit Institutions (5)
2. National indicators review
 The chapter reveals types and characteristics of KNI
in the surveyed countries, structuring types of KNI
systems approved by the respective countries
 Main characteristics of the KNI systems
emphasized including areas covered, indices and
structure of the KNI systems
 A tool for comparative criteria setting in
performance audits, when analyzing policy
development process and cohesiveness, structure of
appropriate areas, indicators and targets as well as
data collection procedures
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II Use of the Review in audits conducted by Supreme
Audit Institutions (6)
2. National indicators review
Main characteristics of the systems of KNI
Indicators
Data
collection
Targets
No
Country
Institutional
Social
Economic
Environmental
Targets
Statistical
data
Separate
Composite
Policydriven
Statisticdriven
Consistency
with policies
Systematically
Ad-hoc
Areas covered
System of
KNI
International
goals
Macroeconomic
Role of nongovernment
National indicators
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Albania
Antigua/Barbuda
Austria
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Kingdom of Bahrain
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Switzerland
..
USA
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46
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II Use of the Review in audits conducted by
Supreme Audit Institutions (7)
2. National indicators review
Following audit assumptions are explored in the
chapter:
 whether there is a system of KNI in place
 whether national indicators is a set of indicators that
are compatible with macro-economic indicators
 whether national indicators is a set of indicators for
which statistics are gathered to report on progress
towards international goals, or something else
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II Use of the Review in audits conducted by
Supreme Audit Institutions (8)
3. Performance management review
 The chapter aims at describing experience of
countries not having performance measurement at
national level
 The covered socio-economic areas are: institutional,
social, economic and environmental
 A tool for comparative criteria setting in
performance audits, when analyzing efficiency of
performance management procedures developed by
the respective country
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II Use of the Review in audits conducted by Supreme
Audit Institutions (9)
3. Performance management review
Albania
Antigua/Barbuda
Austria
..
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Japan
when
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4
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legislative
measures
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Other
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Budget
programmes
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Introduction
Institutions
Country
Sub-national
level
Government
sectors
No
National level
Scope of performance
management system
Performance
budgeting
Consistency with
policies
Characteristics of performance management in responding countries
Institution formulating
performance
measurement policy
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13
2005
Ministry of Integration
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2009
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2001-2002
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Ministry of Internal Affairs
and Communications
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2004
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Ministry of Finance and Public
Administration
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1993
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Office of Management and
Budget within the Executive
Office of the President
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..
29
Portugal
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39
USA
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II Use of the Review in audits conducted by
Supreme Audit Institutions (10)
3. Performance management review
Following audit assumptions are explored in the
chapter and should be considered when
developing audit questions:
 How the performance measured system is
organized?
 Is there a link between all measurement stages
both vertically and horizontally?
15
II Use of the Review in audits conducted by
Supreme Audit Institutions (11)
3. Performance management review
Following audit assumptions are explored in the
chapter and should be considered when developing
audit questions:
 Are the indicators linked among other government
sectors indicators and are they harmonized?
 Are the indicators set in compliance with the
appropriate policy documents and government
actions?
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II Use of the Review in audits conducted by
Supreme Audit Institutions (12)
3. Performance management review
Following audit assumptions are explored in the
chapter and should be considered when developing
audit questions:
 Is there performance management system elaborated
in National and Sub-national level? Is it linked with
budget elaboration process?
 Are there control procedures elaborated un order to
monitor achievement of the respective government
sector and state policies?
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Thank you for your attention!
State Audit Office
Of the Republic of Latvia
Phone: +371 67017500
Fax: +371 67017673
E-mail: [email protected]
18