Internal performance accountability refers to the mechanisms by which:
- an EMB’s lower structures account to higher structures for their performance; and
- staff with managerial responsibilities within an EMB monitor and assess institutional performance, and take corrective action in relation to activities that do not meet the required output targets, service levels and performance standards.
The key responsibility of EMB managerial staff is to ensure that the performance of its staff is of high standard, and meets the standards and fulfills the work plans that are anchored in the organization’s strategic goals. Internal performance- based accountability also requires senior EMB secretariat staff to submit regular institutional performance reports and updates for review and consequent consideration of policy initiatives. EMBs may also consider following corporate board practice in regularly reviewing the performance of the head of the secretariat.
Performance expectations should have as their foundation the expected results and associated performance indicators set out in the EMB’s strategic and operational plans. These need to be elaborated for the hierarchy of distinct work units (directorates, divisions, branches, sections, etc.) in the organization’s structure. Each should have a plan indicating how, and by whom, progress is to be monitored and evaluated. Such plans should ultimately form the basis of personal work plans for individual staffers.
EMBs may also use the internal audit function to foster internal accountability. Internal auditors have in the past often narrowly monitored institutional compliance with rules and policies, especially in the areas of finance and administration, but internal audit functions are increasingly being used as a performance enhancement tool, assisting senior management to identify ways to improve an EMB’s operational effectiveness.
