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Performance Measurement & Performance Auditing

Explore the relationship between performance auditing and measurement systems, learn about the impact of social forces on change, and understand the importance of performance metrics. Join us in advocating for accountability through effective auditing practices. Apply by July 20th!

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Performance Measurement & Performance Auditing

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  1. Performance Measurement & Performance Auditing Gary Blackmer Oregon Audits Director

  2. Presentation overview • A discussion of performance auditing and its relationship between measurement systems

  3. Recruiting for Performance Auditors! • Deadline is July 20 • www.sos.state.or.us/employment/ • 3-4 smart people wanted for performance auditors • 4 smart people wanted for financial auditors

  4. An idea has no momentum • No piece of information, including measures, can induce change

  5. “Newtonian” physics Change = Ideas + Social Force

  6. Social Forces • Comparables (Competitiveness, Shame) • Audit Commission • Executive Order (Championing) • MFR • Progress Board (early years) • Advocacy groups (Public/Political pressure) • Children’s Report Card

  7. Laws and courts • Traffic code, Land Use, Criminal, Civil sanctions • Public accountability • Performance Auditing

  8. Performance Auditing • Induces change with reason and social force, using measures for guidance

  9. Three Measurement Systems • Performance measures • Performance management • Performance auditing.

  10. Dashboard measures Performance measures: status and change

  11. Performance Management Performance management: Improving with Measures

  12. Performance Auditing Performance auditing: Problem Diagnosis Measures

  13. Performance Audit Structure • Condition • Criteria • Effect • Cause • Recommendation

  14. Strong criteria • Strong criteria examples • Lagging against past performance • Lagging against peers • Violation of statutes

  15. Compelling Effects • Money savings • More timely services • Improved quality of services • Mission accomplishment

  16. Measurement in Auditing • 9-1-1 Emergency Communications: Calls answered on time but improvements possible • % of calls answered in 20 seconds or less • 9-1-1 Emergency Communications: Employee retention and turnover problems affect Bureau performance and cost • Tenure and turnover rate • Street maintenance: Substandard paving work • Pavement density

  17. Community Corrections: Intensive Case Management has not improved recidivism and revocations • Recidivism rates • Library Department: Current branch staffing is sufficient to open an extra day • Full Time Equivalency hours • Building permits: Timeliness remains a problem • % of permits issued within target timeframes • Development Review: Fees follow State guidelines and compare favorably with surrounding jurisdiction • Fee charges

  18. Goal and Measures Hierarchy STATE MISSION GOALS Agency Mission Goals Programs Activities

  19. Effect SubActivity A1 SubActivity A3 SubActivity B1 SubActivity B3 SubActivity A2 SubActivity B2 SubSub A3a SubSub A1a SubSub A1c SubSub B1a SubSub A2a SubSub B2a SubSub A3b SubSub B3a SubSub A1b SubSub B1b SubSub A3c SubSub A2b SubSub B2b SubSub B3b SubSub A1e SubSub B1c SubSub A3d SubSub A2c SubSub B2c SubSub B3c SubSub A1d SubSub B1d SubSub A2d SubSub B2d SubSub A3e SubSub B3d SubSub A3f SubSub B3e SubSub B3f Cause Breadth + Depth Program I Performance Activity A Activity B

  20. Auditors advocating for measurement • Service Efforts and Accomplishments reporting • Government Finance Officers Association versus • Government Accounting Standards Board

  21. Auditors learn the “immeasurable” • Non-quantifiable issues • Unending questions / unlimited measures • Political forces • The story behind the change…

  22. Measures as accountability • Auditors advocate for measures

  23. Lamarckian Evolution of Measures • Using a measure makes it better

  24. During lean times…. • Accountability is the first cut

  25. “Economic” theory • The value produced by a measure must exceed the cost to track it. • Modern corollary: Information should be free.

  26. Measurement cost declines • Legacy information systems • Cheaper computing power • Cheaper desktop publishing • Internet • A new generation

  27. Benefit comparisons • Benchmarks • Service Efforts and Accomplishments • Performance Audit measures

  28. Recruiting for Performance Auditors! • Deadline is July 20 • www.sos.state.or.us/employment/ • 3-4 smart people wanted for performance auditors • 4 smart people wanted for financial auditors

  29. Questions & Comments

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