INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

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Resources

SAI PMF Navigator

In this section, you will find all the reference and guidance material needed to understand and apply the SAI PMF methodology.

SAI PMF Framework

The new official version of the SAI PMF document is the 2022 version. There is a high level of comparability between the 2016 and the 2022 version. The content of what you assess is the same with the exception of the indicators for SAIs with a jurisdictional function. The key changes reflected compared to the 2016 version are:

-References are aligned to IFPP.

-Reformulation of some criteria under indicators SAI-9 and SAI-10 to reflect changes in ISSAI 200. The content of what you assess, the number of criteria and the rule for aggregating dimension score is still the same.

-More substantial revision to the indicators for SAIs with a jurisdiction function (SAI 8 (iv), SAI 18-20).

The 2022 version is currently undergoing translation and design. If you have any questions, please contact the SAI PMF Team at: :  SAIPMF@idi.no

Cover of SAI PMF 2016 Framework

SAI PMF Repeat Assessment Toolkit

The guidance provides advice to assessment teams on how to conduct a repeat SAI PMF assessment and how to compare the results of two assessments to understand how performance has changed.

The worksheets can be used to register the assessment results and analyse performance change in a simple and practical manner. Worksheet 1 should be used when the pilot version was used for the first assessment and the 2016 version was used for the repeat assessment. Worksheet 2 should be used when the 2016 version was used for both assessments.

Template for writing the SAI PMF performance report for a repeat assessment. The template includes all sections and tables that should be in the report. The template includes additional tables and guidance on how to report on performance change. Note that the dimensions now has a numerical value. For example, Dimension (1) instead of Dimension (i). This will over time be changed in all SAI PMF documents

Guidance – Using SAI PMF for additional monitoring

The guidance is aimed at SAIs that consider using SAI PMF for additional monitoring such as annual monitoring or assessment of only certain features of SAI performance. The guide provides SAIs with specific advice on how to use SAI PMF for this purpose while preserving the integrity of the tool. The guidance is paired with an excel-sheet that provides an overview of areas in SAI PMF suitable for this purpose and the evidence base.

It is important to note that this does not replace a holistic assessment and you can find guidance on repeat assessments in the section “SAI PMF Repeat Assessment Toolkit”.

Cover of document for conducting a repeat assessment

Roadmap - Publishing and Sharing SAI PMF Results

The SAI PMF serves as an excellent communication tool and there are many benefits from publishing and sharing SAI PMF results. In this roadmap we are outlining some options on how this can be done.

Frequently Asked Questions


A collection of questions which are asked frequently by SAI PMF assessors in the course of conducting a SAI PMF, along with responses from the SAI PMF team at IDI.

Cover of SAI PMF FAQ document

Worksheets for initial evaluation and scoring of indicators

Worksheets including all indicators, dimensions and criteria which assists assessors in documenting the assessment and scoring of the individual criteria. The English, Spanish and French versions are aligned to the 2022 SAI PMF version. The Arabic worksheets are under update

SAI PMF Worksheet for Initial Evaluation cover

SAI PMF report template (first assessment)

Templates for writing the SAI PMF performance report. These include all sections and tables that should be in the report and guidance on how to write the sections is provided within the template. Note that the SAI PMF dimensions now has a numerical value. For example, Dimension (1) instead of Dimension (i). This will over time be changed in all SAI PMF documents. Note that unfortunately the Arabic version is not the newest version. The Arabic version you can access here is still very usable and will greatly support you. We hope to upload the new version soon

 

Cover of SAI PMF report template

Guidance list of documents to review for each indicator

Provides a list of documents that may be relevant to review when conducting an assessment.

Cover for document showing list of guidance documents

Terms of Reference Template

The template includes all sections and tables that should be included in the ToR and guidance is provided within the template.

Cover of the SAI PMF terms of reference template
SAI PMF Navigator