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• W3979935 abstract "This article is a follow-up to a previous article by Duquette and Stowe entitled,Enter the Era of Performance Measurement Reporting.(1) In that article we presented a set of underlying assumptions, proposed terminology and a methodology for developing and reporting performance measurement as part of a full accountability reporting. This article attempts to present an audit methodology for performance measurement reporting. While management bears the primary responsibility for accountability reporting, the auditor adds value and credibility to accountability reporting by attesting to the fairness and veracity of management's reports. Such attestation should include a review of the relevance of the data presented, the validation of the performance measurement information reported and an assessment of the reliability of program and financial management systems from which the measurement information was drawn. PERFORMANCE MEASUREMENT REPORTING IS INCREASINGLY CALLED FOR There is an increasing emphasis on performance measurement reporting at all levels of government. In simple terms, performance measurement is the process of using indicators and measures to assess and present the achievement of program's missions, goals, objectives and targets.(2) Three primary reasons have been identified for the increasing emphasis on performance measurement reporting at the state, local and federal levels. 1. SCARCE RESOURCES: HARD CHOICES Governments are increasingly faced with the stark realities of allocating scarce resources. In the past, it was not unreasonable to believe that there were ample funds available for all worthwhile programs and taxpayers were willing and able to pay for them. When ample funds were no longer available for all worthwhile programs, waste, fraud and abuse became the focal point. However, today there is somber recognition at all levels of government that the total elimination of waste and abuse, even if it were achieved, would not free up sufficient resources to fund all worthwhile programs. Hard choices among worthwhile programs must be made. According to the authors of Reinventing Government, this emphasis on eliminating fraud, waste and abuse results in a rule-driven government in which waste is increased. (3) Instead, if government is to be efficient and effective, that is, get better results for less money, it must be mission-driven.(4) But, if government is to be mission-driven, it should be subject to performance measurement reporting that assesses how well it achieved its mission. This information will be useful to decision-makers who must allocate resources. 2. ACCOUNTABILITY: ETHICS REQUIREMENT OF GOOD GOVERNMENT There is an increasing demand by taxpayers, the media, program constituents, legislators and policy-makers for improved accountability for the use of resources allocated to programs. The program managers and financial managers who have been entrusted with the fiduciary responsibility of using taxpayer funds budgeted by legislators are accountable for the efficient and effective use of those resources to achieve the Purpose or mission of their programs and operations. Fundamentally, this accountability is an ethics requirement of good government. The ethical use of taxpayer funds goes beyond mere accounting for the sources and uses of cash to a full accountability reporting on the results of the use of funds allocated to achieve the program mission, goals, objectives and targets. This full accountability reporting includes both program and financial performance measurement. 3. DRIVE TO MBO AND TQM: QUALITY AND EMPOWERMENT There is an enormous emphasis today in both the private and public sectors toward adopting Management by Objectives (MBO) and Total Quality Management (TQM). In an MBO system, managers negotiate objectives that they will achieve. Often, the objectives are, in turn, further defined by a number of discreet, measurable targets designed to achieve those objectives. …" @default.
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• W3979935 title "Auditing Performance Measurement Reporting" @default.
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