ROLE 2: Assess Performance Information:
Practice 2a.Test relevance or reliability: Test or certify performance measurement relevance, reliability, or both.
Louisiana Legislative Auditor [Profile]
While the Office of Legislative Auditor (OLA) still considers testing the relevance and reliability of performance measures to be an office practice, the practice was put on hold in August 2005 when the Performance Audit Division’s work was directed to disaster recovery after Hurricane Katrina. In early 2007 the office resumed traditional performance auditing, which can include reviewing performance indicators. For several years prior to Hurricane Katrina, OLA examined a sample of performance indicators of State programs on a quarterly basis, and also verified the material and substantive accuracy of information contained in agency performance incentive reward proposals.
Detailed information on how the Louisiana Legislative Auditor has tested relevance and reliability of performance measures, including a summary of the fieldwork audit plan, the legislative basis for this work, and the annual level of effort of audit staff on the practice (pre-Katrina) [Example in 2004 Guide-PDF]
Reports:
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