A Performance Audit Guide
The State Auditor's Office Guide to Performance Measures Management
The State Auditor’s Office (SAO) Guide to Performance Measure Management (Guide) complements existing strategic planning, performance budgeting, and performance monitoring guidance provided by the Office of the Governor, the Legislature, and the Legislative Budget Board (LBB).
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 with Qualification.
- Factors Prevented Certification.