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ROLE 2: Assess Performance Information:

Assessing the Quality of Performance Information or Performance Reports

Quality refers to the relevance and reliability of performance information and to the adequacy of performance reports with respect to meeting user needs.

Practice 2c. Support external review: Support external review processes to assess and improve performance information, performance reporting, or the performance basis for decision making.

The auditor supports external reviews to assess and improve public performance reporting, or any other parts of a performance management process, such as strategic planning, performance budgeting, or using data to improve performance.  Such reviews might be conducted, for example, by an external auditor or consultant, or by a professional association.

An expected new practice:  No examples are currently provided for this practice.  This was listed as “a potential future practice” in the 2004 Guide, in view of the Association of Government Accountants’ “Certificate of Achievement” review process for performance reporting based on the GASB’s “Suggested Criteria” for performance reporting.  Auditors have since taken part in that process, so we expect to have examples of this practice when the website is updated in the future.