ROLE1:Audit Performance or PM Systems:
Practice 1b. Audit performance management systems: Audit or assess existing performance management systems or practices.
Florida Office of Program Policy Analysis and Government Accountability (OPPAGA) [Profile]
In the 1990s, OPPAGA conducted audits focused exclusively on agency performance management systems to help improve agency accountability systems (see Practice 2a. Test relevance or reliability) and provide guidance to the legislature on improving Florida’s Performance Based Program Budgeting (PB2) system (see Practice 5a. External advocacy) as it was evolving into a mature system. Since then, OPPAGA has routinely performed this practice as part of its performance audits (see Practice 1a. Audit performance) but not currently as separate audit projects.
A recent example was in response to the Florida Sharpening the Pencil Act of 2001. OPPAGA and the Florida Auditor General developed “Best Financial Management Practices for Florida School Districts” (revised in 2002). As required by the act, these were adopted by the State’s Commissioner of Education and used as best practices standards for the “Best Financial Management Practices Reviews” that were conducted jointly by OPPAGA and the Auditor General. At the time, every public school district in Florida was required to undergo such a review every five years. While legislative funding for new reviews has ended, OPPAGA and the Auditor General have still been following up on prior reviews. The reviews focused on school districts improving their business and performance management practices. For example, they encouraged school districts to use performance measures to evaluate programs, and to link financial planning and budgeting to district priorities including student performance. Of the ten “areas” of best practices used for the reviews, three particularly related to assessing performance management systems: “Cost Control Systems,” “Administrative ad Instructional Technology,” and “Performance Accountability Systems.”
The reviews have had an impact on improving school districts’ business practices. In response to these best practice reviews, a number of school districts have been able to develop their own comprehensive performance measurement systems. Prior to the reviews, school districts typically possessed measures for student learning, but not for transportation, food services, or other activities.
More information on OPPAGA’s best practice reviews of school districts, including best practice criteria for “Performance Accountability Systems,” reviews [Example in 2004 Guide-PDF]
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