The following guidelines are organized in two parts.

Part A, Good Governance Guidelines for the Board and Management, provides some guidelines for the board and the management of the social security institution. The guidelines are aligned with the five identified good governance principles, including suggestions on governance structures and mechanisms to enable the implementation of the guidelines.

Part B, Guidelines for Specific Areas in Social Security Administration, addresses nine specific areas that are of common concern to social security institutions. It begins with three cross-cutting topics in programme administration:

• Strategic planning;
• Operational risk management;
• Internal audit of operations.

Then, in the area of financial sustainability, the topic is:

• Actuarial soundness.

In the area of sound investments, the topic is:

• Enforcing the prudent person principle.

The area of member coverage, contributions, member benefits and services covers:

• Prevention and control of corruption and fraud in contributions and benefits;
• Service standards for members and beneficiaries.

The area of resource management covers:

• Human resources policies: Development, retention and succession;
• Investments in ICT infrastructure.

Within each part, specific guidelines are grouped according to these elements. They are presented as follows:

Guideline. The guideline is stated as clearly as possible.

Structure. This is the suggested structure that may support the application of the guideline and facilitate the promotion of the underlying governance principle. A sound governance structure is essential for the effective functioning of the social security institution. It should ensure an appropriate division of operational and oversight responsibilities as well as the suitability and accountability of the persons involved.

Mechanism. There are different ways through which a guideline may be implemented. The suggested mechanisms for good governance are designed to ensure appropriate controls, processes, communication and incentives which encourage good decision-making, proper and timely execution, successful outcomes, and regular review and assessment.