Performance Measures Overview

Objective

Management will ensure that an effective performance monitoring and evaluation system is developed by the reporting entity. This includes instituting all necessary processes to ensure that performance measure information is accurate.[1]

Implement Effective Control Systems

All systems that support performance measure data collection should have effective controls to provide reasonable assurance that the information is properly collected and accurately reported. An effective internal control system contains checks and balances to ensure the integrity and accuracy of the information produced, and it should be designed at the time measures are developed.[2]

For example, agencies should implement procedures for performing documented reviews of all performance data entered into the Automated Budget and Evaluation System for Texas (ABEST) before the submission is complete to ensure that data entry is accurate.[3]

Controls

Manual and automated systems require controls in three major areas: input, process, and review.


Input controls are processes developed by an agency to provide reasonable assurance that data introduced into the performance measurement system is accurate.


Process controls are mechanisms developed by an agency to provide reasonable assurance that performance measurement systems use the appropriate information and follow procedures established for gathering data, calculating each measure, and providing explanations.

Review controls are procedures developed by an agency to verify that an activity occurred and was correctly calculated to provide reasonable assurance that accurate data is reported to ABEST and agency management.[4]

Goal

A measure is Certified if reported performance is accurate within plus or minus 5 percent and if it appears that controls to ensure accuracy are in place for collecting and reporting performance data.[5]

[1] Source: page 9, Guide to Performance Measure Management, 2006 Edition, August 2006, Report No. 06-329, http://www.sao.state.tx.us/Resources/Manuals/prfmguide/guide2006.pdf


[2] ibid. page 16


[3] ibid, page 16


[4] ibid, page 16


[5] ibid, page 40

Page last modified: March 2, 2011