Summary of Report 97-029

Report Number 97-029

January 1997

Overall Conclusion

The accuracy of performance measure reporting and related controls has continued to improve. Controls over the collection and reporting of performance measure data have been strengthened. At some agencies, control weaknesses, such as the lack of supervisory reviews, have resulted in unreliable data. As a result of our review, the Soil and Water Conservation Board and the Historical Commission have requested our assistance as part of a self-examination they have planned. Recommended improvements should further enhance performance measurement system reliability.

Key Facts and Findings

Approximately 82 percent of the 94 performance measures reviewed at 13 agencies and 7 educational institutions were determined to be reliable. About 17 percent of the measures were inaccurate and factors prevented certification of the remaining 1 percent.

The overall results represent a 21 percent improvement in reliability over the most recent performance measure audit (An Audit Report on Performance Measures at 20 State Agencies and 1 Educational Institution, SAO Report No. 96-071). Improved controls over the collection and reporting of performance measure data was the primary reason for improvement.

Although controls have improved, control weaknesses continue to prevent a higher reliability rate. The 74 percent reliability rate for agencies is an improvement over prior years. The rate does not, however, compare favorably with the 100 percent rate for the universities included in this audit. As a result, some collection and reporting errors were not detected and the reported performance could not be certified. The errors included calculations not being performed according to measure definition and mathematical inaccuracies.

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