Presentation overview• A discussion of performance auditing
and its relationship between measurement systems
Recruiting for Performance Auditors!• Deadline is July 20
• www.sos.state.or.us/employment/
• 3-4 smart people wanted for performance auditors
• 4 smart people wanted for financial auditors
Social Forces• Comparables (Competitiveness,
Shame)−Audit Commission
• Executive Order (Championing)−MFR−Progress Board (early years)
• Advocacy groups (Public/Political pressure)−Children’s Report Card
• Laws and courts−Traffic code, Land Use, Criminal, Civil
sanctions
• Public accountability−Performance Auditing
Strong criteria• Strong criteria examples
−Lagging against past performance−Lagging against peers−Violation of statutes
Compelling Effects• Money savings
• More timely services
• Improved quality of services
• Mission accomplishment
Measurement in Auditing• 9-1-1 Emergency Communications: Calls
answered on time but improvements possible−% of calls answered in 20 seconds or less
• 9-1-1 Emergency Communications: Employee retention and turnover problems affect Bureau performance and cost−Tenure and turnover rate
• Street maintenance: Substandard paving work−Pavement density
• Community Corrections: Intensive Case Management has not improved recidivism and revocations−Recidivism rates
• Library Department: Current branch staffing is sufficient to open an extra day−Full Time Equivalency hours
• Building permits: Timeliness remains a problem−% of permits issued within target
timeframes
• Development Review: Fees follow State guidelines and compare favorably with surrounding jurisdiction−Fee charges
Breadth + Depth Program I Performance
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Cause
Effect
Auditors advocating for measurement• Service Efforts and Accomplishments
reporting−Government Finance Officers
Associationversus −Government Accounting Standards
Board
Auditors learn the “immeasurable”• Non-quantifiable issues
• Unending questions / unlimited measures
• Political forces
• The story behind the change…
Lamarckian Evolution of Measures• Using a measure makes it better
“Economic” theory• The value produced by a measure
must exceed the cost to track it.
• Modern corollary: Information should be free.
Measurement cost declines• Legacy information systems
• Cheaper computing power
• Cheaper desktop publishing
• Internet
• A new generation
Recruiting for Performance Auditors!• Deadline is July 20
• www.sos.state.or.us/employment/
• 3-4 smart people wanted for performance auditors
• 4 smart people wanted for financial auditors