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
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