162. The M&E Framework is informed by the four principles of participation, transparency, accountability and providing SMART indicators (simple, measurable, achievable, reliable and timely). Monitoring Indicators through Targets 165. Indicators have been developed for each output in Table 4.2 and, for each indicator, the APRM will develop a corresponding target to be attained in each of the five years of the Strategic Plan period. A simple variance analysis – the target versus the actual for the year – forms the basis of assessing the progress towards the attainment of output and outcomes. What is to be Monitored and Evaluated? 163. Within the context of the Strategic Plan implementation the following will be monitored: (i) The level of achievement of the targets set against the indicators in the macro matrix on an annual basis; The Monitoring Cycle 166. The APRM structures that have a role to play in Monitoring & Evaluation are listed in Table 5.1, which also presents the hierarchy, the deliverables and their due dates as part of the proposal for monitoring the implementation of the Strategic Plan. In addition to this, there should also be a provision for regular internal and external audits of the Plan. (ii) The level of achievement of the targets set against the indicators in the micro matrix on a quarterly/annual basis. 164. Within the context of implementation, the following will be evaluated among others: (i) Relevance: the continuing relevance of the plan goal and outcomes, the assumptions including the risks etc. during and after completion of plan implementation; (ii) Effectiveness: the extent to which the Strategic Plan goals, outcomes and outputs have been attained within the various timelines set in the macro and micro matrices; (iii) Efficiency: the extent to which the management of the Strategic Plan implementation including the design of the Plan at inception was correct based on hindsight; and whether expenditures incurred were within budget etc. Table 5.1: Monitoring Cycle LEVEL Committee of Focal Points & CEO of the APR Secretariat APR Secretariat divisions DELIVERABLE Approval of Work Plan and Budget for current year+1 Approval of Indicators and Target for current year+1 DUE April of preceding year April of preceding year Quarterly/annual work plan and budget March/June/September/December Quarterly/annual monitoring report March/June/September/December –43–