planning AFROSAI-E /IDI Strategic planning, A Handbook for Supreme Audit Institutions
a) The SAI has implemen- ted an annual operational plan based ai) to av)
a) No overall. No action to change the situation has been taken.
a) No overall. There are plans for an annual operational plan based on ai) to av). However no operational plan is implemented
a) Yes overall. The SAI has implemented an annual operational plan based on ai) to av) However, the plan needs improvement.
a) Yes overall. The SAI has implemented an annual operational plan based on ai) to av) to the full satisfaction of the SAI and its key stakeholders
ai) a strategic plan ai) No. No action to
change the situation has been taken.
ai) No. There are plans or development to base the annual operational plan on a strategic plan. However, an operational plan based on a strategic plan is not implemented.
ai) Yes. The SAI has implement- ted an annual operational plan based on a strategic plan. However, the plan needs impro- vement.
ai) Yes. The SAI has imple- mented an annual operational plan based on a strategic plan to the full satisfaction of the SAI and its key stakeholders.
aii) assessments of risks in the environment and expectations from stake- holders
aii) No. No action to change the situation has been taken.
aii) No. Assessments of risk in the environment and expectations from stakeholders are planned or developed. However, no assessment of risks in the environment and of expec- tations from stakeholders has been done.
aii) Yes. The SAI has implement- ted assessments of risks in the environment and expectations from stakeholders. However, the assessments need improvement.
aii) Yes. The SAI has imple- mented assessments of risks and expectations from stakeholders to the full satis- faction of the SAI and its key stakeholders.
aiii) information from all business/functional units
aiii) No. No action to change the situation has been taken.
aiii) No. There are plans or development to base the annual operational plan on information from all busi- ness/functional units. However, use of informa- tion from the functional units for the annual ope- rational plan is not done.
aiii) Yes. The SAI has implement- ted use of information from all business/ functional units for the annual operational plan. However, the process needs improvement.
aiii) Yes. The SAI has imple- mented use of information from all the business /func- tional units for the annual operational plan to the full satisfaction of the SAI and its key stakeholders.
Element
Indicator
Expected Result Level 1 Expected Result Level 2
Expected Result Level 3
Expected result Level 4
aiv) annual objectives aiv) No. No action to change the situation has been taken.
aiv) No. There are plans for or development of annual objectives. However, annual objectives have not been implemented for the annual operational plan.
aiv) Yes. The SAI has
implemented annual objectives for the annual operational plan. However, improvement is needed.
aiv) Yes. The SAI has imple- mented use of annual objectives for the annual operational plan to the full satisfaction of the SAI and its key stakeholders.
av) performance indicators
av) No. No action to change the situation has been taken.
av) No. There are plans for or development of performance indicators. However, performance indicators for the annual operational plan are not implemented.
av) Yes. The SAI has implemen- ted performance indicators for the annual operational plan. However, improvement is needed.
av) Yes. The SAI has imple- mented use of performance indicators for the annual operational plan to the full satisfaction of the SAI and its key stakeholders.
b)The SAI has implement- ted an annual opera- tional planning process
b) No. No action to change the situation has been taken.
b) No. A planning process is planned or developed. However, no planning process is implemented.
b) Yes. The SAI has implemen- ted an annual operational planning process. However, the process needs improvement.
b) Yes. The SAI has imple- mented an annual operational planning process to the full satisfaction of the SAI and its key stakeholders.
c) The SAI has implement- ted procedures for publishing of the annual operational plans.
c) No. No action to change the situation has been taken.
c) No. Procedures to pub- lish an annual operational plan are planned or developed. However, no procedures for publishing are implemented.
c) Yes. The SAI has implemented procedures for publishing of the annual operational plan. However, the process needs improvement.
c) Yes. The SAI has implemen- ted procedures for publishing of the annual operational plans to the full satisfaction of the SAI and its key stake- holders.
d) The SAI has imple- mented a system for monitoring and
evaluation of the annual operational plans.
d) No. No action to change the situation has been taken.
d) No. A system for moni- toring and evaluation of the annual operational plans is planned or developed. However, no system for monitoring and evaluation is implemented.
d)Yes. The SAI has implemented a system for monitoring and evaluation of the annual operational plans. However, the system needs improvement.
d) Yes. The SAI has imple- mented a system for moni- toring and evaluation of the annual operational plans to the full satisfaction of the SAI and its key stakeholders.