ROLE 2: Assess Performance Information:
Practice 2a.Test relevance or reliability: Test or certify performance measurement relevance, reliability, or both.
Colorado Springs, Colorado, City Auditor [Profile]
The City Auditor started systematically reviewing departmental performance measures reported in the City’s budget document in 1998. A sample of 60-75 performance measures were reviewed each year for the first four years, until all major departments had experienced at least a portion of their performance measures being reviewed. The last major multi-department audit of performance measures was conducted in 2003, when City Auditor staff verified 66 performance measures in an audit that consumed 938 staff hours. Part of the 2003 audit program included obtaining and collecting a data collection form with information about each performance measure selected for review. Another step involved was to document and evaluate the internal control structure for data collection and reporting of the measure. Audit staff also examined the data accumulation process, the consistency of numbers documented from year to year, actual performance data for previous years, and the methodology used for current year estimates. In addition to reliability, audit staff examined seven other attributes of each measure (see tools below) such as relevance, comparability, and cost-effectiveness. After several years of multi-department audits of measures has helped tighten up performance measurement generally in Colorado Springs, the emphasis for verifying performance measures has shifted to specific performance audits, where such reviews are conducted as part of the audit, if deemed appropriate.
More information on the 2003 verification audit, including information to collect for each measure [Example in 2004 Guide PDF]
Tools:
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