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Performance Measurement & Performance Auditing. Gary Blackmer Oregon Audits Director. Presentation overview. A discussion of performance auditing and its relationship between measurement systems. Recruiting for Performance Auditors!. Deadline is July 20 www.sos.state.or.us/employment/
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Performance Measurement & Performance Auditing Gary Blackmer Oregon Audits Director
Presentation overview • A discussion of performance auditing and its relationship between measurement systems
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
An idea has no momentum • No piece of information, including measures, can induce change
“Newtonian” physics Change = Ideas + Social Force
Social Forces • Comparables (Competitiveness, Shame) • Audit Commission • Executive Order (Championing) • MFR • Progress Board (early years) • Advocacy groups (Public/Political pressure) • Children’s Report Card
Laws and courts • Traffic code, Land Use, Criminal, Civil sanctions • Public accountability • Performance Auditing
Performance Auditing • Induces change with reason and social force, using measures for guidance
Three Measurement Systems • Performance measures • Performance management • Performance auditing.
Dashboard measures Performance measures: status and change
Performance Management Performance management: Improving with Measures
Performance Auditing Performance auditing: Problem Diagnosis Measures
Performance Audit Structure • Condition • Criteria • Effect • Cause • Recommendation
Strong criteria • Strong criteria examples • Lagging against past performance • Lagging against peers • Violation of statutes
Compelling Effects • Money savings • More timely services • Improved quality of services • Mission accomplishment
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
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
Goal and Measures Hierarchy STATE MISSION GOALS Agency Mission Goals Programs Activities
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
Auditors advocating for measurement • Service Efforts and Accomplishments reporting • Government Finance Officers Association versus • Government Accounting Standards Board
Auditors learn the “immeasurable” • Non-quantifiable issues • Unending questions / unlimited measures • Political forces • The story behind the change…
Measures as accountability • Auditors advocate for measures
Lamarckian Evolution of Measures • Using a measure makes it better
During lean times…. • Accountability is the first cut
“Economic” theory • The value produced by a measure must exceed the cost to track it. • Modern corollary: Information should be free.
Measurement cost declines • Legacy information systems • Cheaper computing power • Cheaper desktop publishing • Internet • A new generation
Benefit comparisons • Benchmarks • Service Efforts and Accomplishments • Performance Audit measures
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