ROLE 4: Encourage or Assist Management:
Practice 4a. Encourage management: Encourage management to develop and implement performance management systems.
Texas State Auditor
The Texas State Auditor’s Office (SAO) encourages managers of state entities to improve performance management systems in several ways. The SAO includes recommendations for improving agency performance measures, performance reports, measurement systems, and system controls in audit reports including performance measurement certification audit reports (see Practice 2a. Test relevance or reliability). The SAO also conducts classes on performance measurement through its External Education Services department. And the SAO provides performance measurement resources for state agency managers on its website, especially the Guide to Performance Measure Management. The SAO’s Guide is designed to help state entities gain an overall understanding of the state’s performance measurement system as a part of Texas’s Strategic Planning and Performance Budgeting (SPPB) System. In particular, the SAO’s Guide to Performance Measure Management:
- Identifies the Governor’s and Legislature’s expectations for agency management’s involvement in performance measures.
- Explains the role of performance measures within the SPPB System: strategic planning, performance budgeting, and performance monitoring.
- Provides basic information about performance measures, such as:
- How and when changes to measures can be made.
- What roles the Legislative Budget Board; Governor’s Office of Budget, Planning, and Policy; and SAO play in performance measurement.
- How the Legislature uses measures when developing the General Appropriations Act.
- Helps agencies prepare for SAO measure certification audits by explaining the audit process.
- Provides agencies with information regarding the importance of using performance measures.
A historical perspective on how the Texas SAO has performed this practice from 1993–2003, including development of an accountability control system model, guide, and methodology manual [Example in 2004 Guide – PDF].
Reports:
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