Supreme Audit Institutions Performance Measurment Framework


The Supreme Audit Institution of Suriname (SAI of Suriname) has undergone an external review of their current functioning and their environment based on international Supreme Audit Institution Performance Measurement Framework (SAI-PMF) methodology.  At the request of this SAI and through the Inter American Development Bank (IDB), two (2) consultants were hired to implement the SAI-PMF. Two staff members of the SAI of Suriname were responsible for facilitating these consultants.

Performing a SAI PMF assessment is voluntary. The management of the SAI of Suriname took that decision and also indicated when and by what method this assessment should take place. There are various purposes associated with performing a SAI PMF assessment.

The consultants held a workshop / presentation in September 2016 for all auditors and the heads of the support departments. Subsequently, they held interviews with the College, heads of the support departments and the coordinators of the audit department. The documents needed to obtain insight information of the organization and the environments in which they operate were also shared. The actual assessment took place in October 2016. The consultants continued the discussions with the employees and external stakeholders and also evaluated audit samples.

The SAI PMF framework was based on indicators based on the International Standards for Accountants (ISSAIs), evaluating the performance of our audit office. However, the ISSAIs did not cover all aspects related to the functioning of our SAI, mainly supporting functions such as HRM and communication. The indicators in these domains have been developed based on other standards incorporated in International Organization or Supreme Audit Institutions (INTOSAI) publications.

The results of the research have served as a basis for the preparation of the Strategic Plan 2017-2021. Furthermore, this plan will be used as an instrument to obtain technical assistance aimed at improving both the work of the SAI of Suriname and the public financial sector of Suriname.

The SAI-PMF report showed elements that we function well as the SAI, but also points in which we are less strong. The findings of this report have been accepted by the College of the SAI of Suriname and form the basis of the priorities of this plan.
Both analysis of the 2012-2016 strategic plan and the SAI-PMF test showed that we made good progress in strengthening our internal organization. The report states that "the SAI of Suriname has a proper business structure which has the main support responsibilities for skilled staff." In contrast, the report also states that our contribution to the quality of financial management in Suriname will have more effect if our reports more closely comply with International standards and if we manage to publish more reports annually.

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Rekenkamer van Suriname