Multiple Agencies
An Audit Report on Performance Measures at 20 State Agencies and 1 Educational Institution
July 1996
Report Number 96-071
Overall Conclusion
The reliability of performance measure reporting continues to improve. Controls over the collection and reporting of performance measure data have been strengthened. However, persistent control weaknesses at some agencies have resulted in unreliable data. As a result, a significant amount of key performance information cannot be relied upon by decision-makers. Recommended improvements should further enhance performance measurement system reliability
Key Facts and Findings
Approximately 68 percent of the 105 performance measures reviewed at 20 agencies and one educational institution were determined to be reliable. About 20 percent of the measures were inaccurate and factors prevented certification of the remaining 12 percent.
The agency results represent a 26 percent improvement in reliability over the most recent performance measure audit. Improved controls over the collection and reporting of performance measure data was the primary reason for improvement.
Although controls have improved, significant weaknesses continue to prevent a higher reliability rate. Supervisory reviews were not performed for 37 percent of the measures reviewed. As a result, some collection and reporting errors were not detected and the reported performance could not be certified. The errors included inadequate supporting documentation, failure to follow measure definitions, and mathematical inaccuracies.
Assistance was provided to agencies with significant weaknesses or new performance measures. The Board of Tax Professional Examiners received detailed recommendations to improve performance reporting.
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