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SPMR – Strategy, Performance Measurement and Reporting

Strong strategic management is essential for Supreme Audit Institutions (SAIs) that want to make a real difference. While many SAIs have strategic plans, fewer use them as living tools to guide decisions, manage performance, and demonstrate results. Without strong links between strategy, operations, and performance measurement, SAIs risk missing opportunities to maximise their impact and strengthen public trust.

The Strategy, Performance Measurement and Reporting (SPMR) initiative helps SAIs close this gap. It provides practical tools, training, and hands-on support to strengthen strategic management and leadership. Through SPMR, SAIs learn how to assess where they stand, plan strategically, manage implementation, and measure and report on performance. By embedding strategic management into day-to-day work, SAIs can make informed decisions, demonstrate value, and promote good governance in a complex and rapidly changing world.

The SPMR Initiative helps your SAI to:

1. Assess its Performance

Use evidence and stakeholder perspectives to understand where you are now.
  • Carry out a performance assessment using the Supreme Audit Institution Performance Measurement Framework (SAI PMF) assessment tool to measure institutional, organisational, and professional strengths and weaknesses.
  • Conduct a stakeholder analysis to identify expectations, influence and relationships with external actors.
  • Include a gender analysis to understand how the SAI’s work affects, and is affected by, gender dynamics.

2. Develop its Strategic Plan

Translate assessment findings into a roadmap for the future.
  • Lead the development or updating of a strategic plan that is evidence-based and tailored to your context.
  • Receive intensive support via workshops, advisory input and individual assistance to shape strategy, priorities, and linkages.
  • Define a results framework with clear outcomes, objectives, and indicators to guide planning, resource allocation, and performance tracking.

3. Implement A Strategic Vision

Make your strategy actionable and bring it into everyday operations.
  • Translate the strategic plan into annual operational plans, functional plans, and work programmes.
  • Access e-learning modules and receive tailored support in developing holistic and operational plans.
  • Learn to use practical tools such as to manage day-to-day implementation.

4. Monitor Progress and Report on Performance

Close the loop by tracking and showing what you deliver.
  • Establish a monitoring framework with realistic, relevant indicators, baselines, targets, and data collection plans.
  • Carry out regular progress reviews and adjust implementation as needed, based on evidence and feedback.
  • Report on results, internally and externally, showing how the SAI is contributing to oversight, accountability, and public value.

How does SPMR deliver results?

Strategic management is evolving — and so are SAIs. Through SPMR, Supreme Audit Institutions are moving from plans on paper to strategies that drive real decisions, shape performance, and show measurable results. The initiative helps SAIs connect the dots between strategy, operations and reporting, making them more agile, accountable and forward-looking.

A key part of SPMR’s success lies in the practical tools it provides. One of these is the SPMR Strategic Management Manual, a state-of-the-art guide that helps SAIs apply good strategic management practices in their own context.

By combining evidence, practical tools, and hands-on learning, SPMR helps SAIs strengthen leadership, improve governance, and deliver greater value for citizens.

Our Impact
71
Participating SAIs
45
SAI PMF  final reports
43
Final strategic plans
30
Annual performance reports

Where We've Worked

Five years of SPMR: See How SAIs Are Turning Strategy into Results!

Five years of SPMR: See How SAIs Are Turning Strategy into Results!

Supporting Partner for SPMR

The SPMR initiative is financially supported by the Swiss State Secretariat for Economic Affairs (SECO).

Contact Us

Explore our latest tools, stories, and results and see how strategic management is helping SAIs worldwide strengthen governance and accountability.

Interested in getting involved in the Strategy, Performance Measurement and Reporting (SPMR) Initiative? Find out more about how your SAI can be part of the journey by contacting [email protected]