Guide to Performance Measure Management - 2006 Edition
August 2006
Report Number 06-329
NOTE: This 2006 edition is superceded by the Guide to Performance Measure Management - 2012 Edition (State Auditor's Report No. 12-333).
Overall Conclusion
This Guide has been developed primarily to help agencies gain an overall understanding of the State's performance measurement system as a part of Texas's Strategic Planning and Performance Budgeting (SPPB) System. (For purposes of this Guide the term "agencies" includes state agencies, universities, or health-related institutions with statewide jurisdiction in the executive branch of government, unless otherwise noted.) This Guide seeks to:
- Identify the Governor's and Legislature's expectations for agency management's involvement in performance measures.
- Explain the role of performance measures within the SPPB System: strategic planning, performance budgeting, and performance monitoring.
- Provide basic information about performance measures, such as:
- - How and when changes to measures can be made.
- - What roles the Legislative Budget Board (LBB); Governor's Office of Budget, Planning, and Policy (GOBPP); and State Auditor's Office (SAO) play in performance measurement.
- - How the Legislature uses measures when developing the General Appropriations Act.
- Help agencies prepare for SAO measure certification audits by explaining the audit process.
- Provide agencies with information regarding the importance of using performance measures.
What�s New in the 2006 Edition?
The SAO, LBB, and GOBPP released the second version of the Guide to Performance Measurement in 2000. The original version was released in 1995. The 2006 Edition has been updated with the latest information, and it contains expanded sections to give agencies additional guidance on controls over automated systems. The 2006 Edition also includes a new section regarding a performance measure certification process in which agency internal audit departments can choose to participate. Executive management should take special note of Section 2, Oversight of Performance Measurement Systems.
Appendix 7 contains a reference list of Web sites that agencies may use to obtain additional information about issues related to performance measurement.