Establishing performance monitoring in contract health services: An application merging the traditions of program evaluation and performance auditing - Page 221 |
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Evaluation Research Society Standards: "The clients, decision makers, and potential users of the evaluation results should be identified and their information needs and expectations made clear" (Rossi, 1982, p. 12). Even though program evaluation is more inclusive of program managers, it will not meet their needs as well as a performance monitoring system because of the next concern. The second concern is a problem with both performance auditing and program evaluations. Performance audits and program evaluations are not scheduled on a regular basis. A government program may operate for many years without a formal audit or evaluation. For this reason, program managers cannot depend on audits or other evaluations to meet their obligation to monitor performance. As the yellow book notes: Public officials are responsible for establishing and maintaining an effective internal control system to ensure that appropriate goals and objectives are met; resources are safeguarded; laws and regulations are followed; and reliable data are obtained, maintained, and fairly disclosed (pp. 1-4 and 1-5). Epstein (1992, p. 513) notes the limitations of the service efforts and accomplishments research of the Governmental Accounting Standards Board in that "its 209
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Title | Establishing performance monitoring in contract health services: An application merging the traditions of program evaluation and performance auditing - Page 221 |
Repository email | cisadmin@lib.usc.edu |
Full text | Evaluation Research Society Standards: "The clients, decision makers, and potential users of the evaluation results should be identified and their information needs and expectations made clear" (Rossi, 1982, p. 12). Even though program evaluation is more inclusive of program managers, it will not meet their needs as well as a performance monitoring system because of the next concern. The second concern is a problem with both performance auditing and program evaluations. Performance audits and program evaluations are not scheduled on a regular basis. A government program may operate for many years without a formal audit or evaluation. For this reason, program managers cannot depend on audits or other evaluations to meet their obligation to monitor performance. As the yellow book notes: Public officials are responsible for establishing and maintaining an effective internal control system to ensure that appropriate goals and objectives are met; resources are safeguarded; laws and regulations are followed; and reliable data are obtained, maintained, and fairly disclosed (pp. 1-4 and 1-5). Epstein (1992, p. 513) notes the limitations of the service efforts and accomplishments research of the Governmental Accounting Standards Board in that "its 209 |