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Abstract
Performance measurement for local government represents the implementation of performance measurement systems, the collection of performance data, and the calculation of performance measures for operational accountability. There is another dimension of performance measurement that has gone unnoticed in public administration literature, auditing the accuracy of performance data used to create performance statistics. This article describes why performance data must be audited and presents an approach to auditing the accuracy of them. It concludes that additional research is needed on auditing performance data and that the auditing process sets the stage for improving the efficiency and effectiveness of service delivery.
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Notes on contributors
William C. Rivenbark
William C. Rivenbark is an assistant professor with the School of Government at the Universityof North Carolina at Chapel Hill. He specializes in local government administration, Jocusing primarily on performance and financial management. His articles appear in numerous academic and professional journals. Contact: [email protected]
Carla M. Pizzarella
Carla M. Pizzarella is a research associate with the School of Government at the University of North Carolina at Chapel Hill. She earned a Master of Public Administration and a Master of Urban Planning at the University of Kansas. She specializes in local government budgeting and performance management. Contact: [email protected]