Summary of Report 23-314

THE STATE BUDGET AND PERFORMANCE MEASURES

Performance measures are critical elements of the State’s budgeting process, which is a mission- and goal-driven, results-oriented system with three major components: strategic planning, performance budgeting, and performance monitoring. The SAO determines the reliability of selected performance measures reported to the LBB.

AUDITING PERFORMANCE MEASURES

The SAO conducts audits to certify the accuracy of reported performance measures and assess the effectiveness of performance measurement systems. A performance measure is rated as one of the following:

• Certified.
• Certified with Qualification.
• Inaccurate.
• Factors Prevented Certification.

COMMON AUDIT ISSUES

The Guide provides a list of common issues and weaknesses auditors have identified in prior audits of state entities’ performance measurement systems.