|
|
Archive Balanced Measures Review
|
| Previous Approaches | Balanced Approach |
| Emphasis on achieving measures | Emphasis on achieving mission |
| Dependent on dollar results | Balanced priorities |
| No customer or employee measures | New customer satisfaction & employee satisfaction measure |
| Large number of measures | Small number of measures |
| Process measures used | Outcome measures used |
| Measures intended to address every situation | Measures allow for managerial situation judgment |
| Measures driven to front of organization | Measures aggregated from front of organization |
| Minimal attention to quality | Quality considered equally with quantity |
| Offices ranked | No ranking of offices |
Other Key Aspects of Solution
- Measures of field business results include quality and only outcome neutral quantities
- Enforcement $ used only for case selection strategy at highest organizational level, never for case execution
- Overall business measure focused on overall voluntary compliance rather than enforcement
The Bottom Line: How IRS Works
- Get behind the numbers
- Understand the taxpayer's point of view
- Understand the employee's point of view
- Assess and improve quality
Action Being Taken to Support the Change
* Created a new office of Organizational Performance Management
* Help managers get closer to the work
* New/updated training/managers tool kit
* Multiple feedback channels
* Develop an integrated operations plan
* Temporary suspension of most reviews
The Balanced Measurement System is a Work in Progress
* Will take time to change behavior/culture
* Is constrained by systems/data availability
* Organizational learning needed on the measures
* Strategy measures not yet developed
* Does not focus on the ultimate organization measure of voluntary compliance
Customer Satisfaction
Key questions the balanced system will help to answer:
Now
What is the general level of customer satisfaction in specific IRS transactions?
Future
How often and why are there customer complaints?
What are taxpayers perceptions and expectations of the IRS?
Employee Satisfaction
Key questions the balanced system will help to answer:
What is the general level of employee satisfaction?
How do employees perceive the effectiveness of levels of management?
Is IRS providing the right working environment?
Business Results
Balanced measures look at:
Quality
Did we assess/collect the proper tax?
Did we provide quality customer service?
Quantity
Did we use our resources in accordance with the plan?
Key Changes to Quality Reviews
* Quality review for all functions
* Criteria added/reworded to reflect true intent so that we are measuring what we would like employees to do
* Improving consistency across all quality systems
* Score employed as balance to other measures at same level of organization
* Increase sample size
Measuring Quantity of Work / Productivity
* Dollars will not be the measure of cases executed in the field
* Measure hours directed to alternative treatment efforts that will improve compliance
* Neutral completion measures that look at overall program delivery in accordance with
plan are most effective
* Data such as inventory levels and timeliness are diagnostic of the ultimate measure
How the Balanced Measurement System Should Be Used
* As a measure of how an organizational unit has performed relative to its past
performance, not ranked against other units
* As a way to identify areas where performance can be improved
* Aligned with and in support of various review processes
* As a measure of performance of an organizational unit -- not a measure of
individual performance
* Indicative of, but does not equate to, individual performance
* Begin a dialogue
Understanding Changes in Performance
* Only the balanced measures will be used in Reviews to assess organizational
performance
* Other data, however, may be used to diagnose the reasons for changes in the
balanced measures
* These diagnostic tools can be used to support the balanced measures
* A reference guide of diagnostic tools will provide detailed guidance on how this data
should be used
Summary
FY 1999 is a year of transition to
- Introduce the balanced set of measures
- Educate/train managers and employees about the measurement system
- Gather and analyze data
- Fine-tune the measures
- Align management processes
Measuring Performance at IRS
Measures that measure what we really want.
Balanced measures derived from three corporate goals.
Measures aligned at all organizational levels.
MEASURES
| Goals | Strategic Management Level | Operational Management | Front-Line Employees |
| Service to Each Taxpayer | |||
| Make filing easier | Overall customer satisfaction with service / treatment | Satisfaction with particular service | Service to taxpayers and treatment of taxpayers incorporated in critical elements |
| Provide first quality ser-vice to each taxpayer needing help with his or her return or account | Customer dissatisfac-tion (complaints) | Dissatisfaction with particular service | |
| Provide prompt, pro-fessional, helpful treat-ment to taxpayers in cases where additional taxes may be due | Customer satisfaction compared to other organizations | ||
| Service to All Taxpayers | |||
| Increase fairness of compliance | Overall compliance % | Quality of particular cases/events | Case quality and time management incorpor-ated in critical elements |
| Increase overall compliance | Increase in compliance | Quantity of particular cases/events | |
| Uniformity of compliance | |||
| Allocation of compliance resources - dollars vs. resources | |||
| Productivity Thru a Quality Work Environment | |||
| Increase employee job satisfaction | Overall employee satisfaction with working environment | Employee satisfaction with particular working environment | Now: None |
| Hold agency employ-ment stable while economy grows and service improves | Overall workload vs. size of workforce | Future: Contributes to improving service |
OVERVIEW
Measuring Performance at the Internal Revenue Service
An integral part of the overall IRS modernization program is the establishment of a balanced measurement system that changes the way the Service uses measures to assess progress against organizational goals, identify improvement opportunities, and plan for future challenges. As a result, the IRS has developed a set of balanced measures in three major areas: Customer Satisfaction, Employee Satisfaction, and Business Results. Each area represents an important aspect of the organization's goals and needs to be considered equally in taking action to carry out the Service's programs and functions. This new approach to measurement for the IRS advances principles outlined by the National Commission on Restructuring the IRS, the National Performance Review's Treasury/IRS Customer Service Task Force, and the Revenue and Restructuring Act of 1998, each of which advocated that the IRS balance its traditional focus on business results with measures of customer and employee satisfaction.
A critical aspect of building an appropriate balanced measurement system is establishing the measurements based on what an organization needs to achieve in order to advance its mission and strategic goals. In the past, the IRS used a number of quantity and productivity measures to report on its performance and justify its budget because those measures were easy to quantify and data was readily available. In an organization like the IRS, these measures tended to consist largely of enforcement statistics, especially enforcement revenue. Because what gets measured is what gets done, the IRS managed and worked using this enforcement information, sometimes at the expense of other important considerations such as customer and employee satisfaction.
In moving forward with the creation of a new organization focused on providing America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all, the IRS has changed what it uses to measure organizational performance. During the transition from the old organization to the new, modernized IRS, there is also a transition in measurements. The Service began implementing the balanced measures in the areas of Examination, Collection and Customer Service in January 1999. Work is underway to begin applying the framework to other parts of the organization and to the new business units as they roll-out in FY 2000 and FY 2001. As such, the balanced measurement system at the IRS is very much a work in progress. For example, data for most of the new measures are being baselined this year, so no goals or targets have been set for those measures. At the same time, the organization's planning and review processes and the linkage of measurements to various management practices are being redefined. Because the IRS is in the very early stages of implementing the balanced measurement approach, it is likely that the measurements and the related processes will continue to be refined. However, the concept of what is being measured, customer satisfaction, employee satisfaction, and business results, will remain stable.
ESTABLISHING A SET OF MEASURES
1. What process did you follow for establishing a set of measures?
What are the enablers that make your process successful, such as top management support, training, technical support, and resources? Who was involved? Did employees at all levels have input?
In developing the balanced measurement system, the IRS relied on the input and assistance of numerous individuals. Key IRS participants included National Office and field executives, managers and staff at all levels, and front-line employees. Members of the National Treasury Employees Union (NTEU) were also included in the various working groups. Hundreds of IRS employees participated in interviews and focus groups and contributed in other ways to the development of the Balanced Measures system. These participants represented multiple functions and included representatives from Service Centers and Districts. A steering committee comprised of the Commissioner, the Deputy Commissioner for Operations, the Treasury Assistant Secretary for Management / Chief Financial Officer, and the National President of NTEU met regularly to review progress and provide direction in the development of the balanced measurement system. In addition, input was received from external stakeholders in Congress, the Office of Management and Budget (OMB), and Treasury. Assistance throughout the effort has been provided by an outside consulting firm.
How long did it take?
The IRS began the redesign of its performance measurement system in November 1997. The effort to develop and implement a balanced measurement approach got underway in earnest in April 1998. Roll-out of the first components of the new measures began in January 1999. Application of the balanced measures framework across the organization and in the new business units will take several years.
Did the process differ for establishing the organization's overall guiding set of measures from the way they were established for components within the organization? How is it determined that the entire set of measures from the widest to the most detailed level is integrated in a way that will accurately measure and direct the organization where it hopes to go? When are they updated?
The components of the balanced measurement system are aligned with the IRS strategic goals. The service to each goal, or customer satisfaction goal, is measured from the customer's point of view through the use of transactional surveys. The service to all goal, or business results goal, is measured by a combination of case/service quality and neutral quantities such as number and mix of cases/services handled. The productivity through a quality work environment goal, or employee satisfaction goal, is measured by employee surveys of work environment satisfaction. When the balanced measures effort is fully implemented, the measures will be aligned at all levels of the organization with these strategic goals and will be comprised of measures of customer satisfaction, employee satisfaction and business results. To date, the focus of the balanced measures effort at the IRS has been on developing and implementing measures at the operational level. Presently, activities at this level are carried out mainly by functions such as Customer Service, Examination and Collection. The development of measures at the strategic level for use in assessing progress toward achieving the overall mission and goals will take place once the new business units and organizational structure are in place. The new measures will be reviewed periodically to see if adjustments need to be made or if the related goals should be revised.
2. How was it decided to use the current set of measures?
The IRS learned in 1997 that the measures it was using to encourage performance and to track outcomes were not balanced and could encourage inappropriate responses. Hearings focused on problem cases and testimony from employees who felt pressured to take enforcement actions to meet goals. To correct the weaknesses identified in the existing IRS measurement system, a task force was established by the Commissioner in November 1997 to develop a new system of measures. The new approach to measurement for the IRS that resulted serves to advance principles outlined by the National Commission on Restructuring the IRS, the National Performance Review's Treasury/IRS Customer Service Task Force, and the Revenue and Restructuring Act of 1998, each of which advocated that the IRS balance its traditional focus on business results with measures of customer and employee satisfaction. Unlike previous measurement efforts, the redesigned measures will ensure that customer and employee satisfaction share equal importance with business results in driving the agency's actions and programs.
3. What major categories of measures are used in your organization? Why? Did you target a specific number of sets of measures? Why?
The Balanced Measurement System is comprised of three categories of measures: customer satisfaction, employee satisfaction, and business results. These categories of measures are used because they align with the mission and will help in assessing organizational performance and progress toward the three qualitative organizational goals. As the balanced measures framework is applied throughout the Service, organizational units will be required to develop measures in each category. This is being done to ensure that measures are aligned at all levels and that the system is appropriately balanced.
Have you set quantitative targets for the measures included in your set of measures? If yes, who set them?
Quantitative targets have been set only for those measures the Service has used previously. Baselines are being established for the new measures that were introduced this year. Targets are set by the functional units who own the respective measures.
4. When developing a measure of Employee Satisfaction/Enrichment set of measures, do you: obtain systematic employee feedback on a periodic basis; link feedback to future organizational improvement opportunities through the strategic planning process; link feedback to performance reviews of supervisors, peers, subordinate, or clients; and identify areas where education and training would provide opportunities for individual or group advancement and growth, and link to employee development plans?
To measure employee satisfaction, the IRS will utilize information from an employee survey. The survey will permit employees to provide, on an anonymous basis, their assessment of the wide variety of factors that determine whether employees believe that the work environment permits them to perform their duties in a professional manner. Among other items included in the employee survey, the questionnaires will elicit information regarding employees' assessment of the quality of supervision and the adequacy of training and support services. Previous research has shown that employee perceptions are strongly linked to business results. Answers to the questions on the employee satisfaction survey will make up the employee satisfaction component of the balanced measurement system. The results will provide a gauge for assessing progress toward improving employee satisfaction.
In building this measure, employee feedback was collected about the previous Survey Feedback Action instruments in 1993, 1995, and 1997. The results? Employees felt there was a lack of accountability for elevated issues, a lack of clarity in questions, ineffective communication about positive actions taken, ineffective action planning above the workgroup, and questions not specific to levels of management. To address these concerns, the new employee satisfaction survey has been split into two parts, a work environment survey and a corporate survey. The work environment survey will be administered to address issues that are controllable at the workgroup or local management level. The corporate survey will gauge employee perception on broader organizational issues, covering topics such as: quality/customer focus, resources/support/training, labor/management relations, management communications, ethics, trust/respect, EEO/diversity, etc. Results from the employee satisfaction work environment surveys will be used to identify improvement opportunities that will be incorporated into managerial performance plans and organizational work plans. The corporate survey results will feed into the organization's strategic plan.
5. How do you determine the impact of your services on your customers and determine customer needs?
The IRS has added an element of customer satisfaction to its performance measurement approach that will be used to identify service improvements and expectations from the customer's point of view.
To measure customer satisfaction, the IRS is collecting data from customer satisfaction surveys it receives from a statistically valid sample of taxpayers with whom it has dealt. This component measures customer viewpoint of interactions with the IRS. Among other things, taxpayers are asked to provide information regarding whether they were treated courteously and professionally, whether they were informed of their rights and whether they were given an opportunity to voice their concerns and adequate time to respond to IRS requests. Using data from these surveys, the IRS is deriving quantitative indices of customer satisfaction which will be used to measure progress toward improved customer satisfaction. The survey results will be used to assess organizational performance, not individual performance.
6. What factors go into establishing a set of measures? And how is this accomplished? For instance: resources, competition from other organizations, organizational culture?
A critical aspect of establishing an appropriate measurement system is establishing the measurements based on what the organization needs and wants to measure in order to achieve its strategic goals and mission, rather than simply what is most easily measured. The measures should help tell employees what we want them to do in support of the mission. The IRS' balanced measurement system is designed to encourage employees to: serve taxpayers professionally, support an enabling work environment, do quality work, and work productively.
Is there coordination among components to develop and use a common set of measures?
Yes. Efforts to develop balanced measures at the IRS are being coordinated through the Office of the Organizational Performance Management Executive. All organizational components are expected to develop a set of measures consistent with the balanced framework by utilizing measures of customer satisfaction, employee satisfaction, and business results.
7. What are the most important factors that enable your measurement system to work?
While it is still too early in the process of implementing the new balanced approach to measurement to fully answer this question, our past experience has shown that success factors include: 1) ensuring that measures link to and support the desired behaviors expected of managers and employees, 2) establishing a clear linkage of the measures to the strategic goals and mission, and 3) having the top leadership committed to using the results to identify and execute improvement opportunities.
Has performance measurement always been a part of your organization's culture? If so, why? For several decades, the IRS has used statistics and measurements at all levels as part of its management process for the purpose of tracking how well organizational programs and services were working and to identify corrective actions as appropriate. In the past, enforcement statistics were a very key component of measuring performance at the IRS, both for internal management purposes and for justifying the IRS' overall budget to our stakeholders. However, the use of enforcement revenue as a measure of IRS performance created a dilemma and a controversy that persisted for years. The dilemma was created by the fact that each specific enforcement action must be guided by law as applied to the specific facts and circumstances of each case and, therefore, it has long been considered inappropriate to establish "quotas" or quantitative enforcement goals. Under the new balanced measurement system, enforcement dollars are not used as measures of performance. Instead, the new system balances measures of customer satisfaction, employee satisfaction and business results.
How was the introduction of the balanced measurement system to the organization accomplished?
The balanced measurement system was introduced to the organization using a variety of methods. First, two of the largest conferences ever held in IRS history were convened to introduce executives, managers and union leaders to the new measurement approach. Secondly, briefing sessions utilizing a highlights video from these conferences, a facilitator's guide, and a manager's communications toolkit, are being conducted by heads of office throughout the organization so that every employee and manager will know about and understand the changes taking place in how we measure organizational performance. Third, information about the measures redesign effort was regularly communicated throughout the organization using newsletters, voice messages, e-mails, focus groups, etc. Finally, a measures page was established on the IRS Intranet where a compendium of resources are available, a set of frequently asked questions are posted, and an e-mail address can be accessed to submit additional questions.
What were the major success factors? What mistakes were made?
It is still too early in the implementation process to accurately answer these questions.
What cultural changes needed to take place in the organization?
As part of the balanced measurement approach, the IRS is emphasizing the importance of "getting behind the numbers" to uncover the underlying causes or reasons for changes in performance. Traditionally, the IRS has focused almost exclusively on meeting the numbers and little consideration was given to the actions that were being taken to achieve the numbers and whether those were even the right kinds of actions. To support this cultural change, the IRS is redesigning its review processes to ensure that they are aimed at identifying and discussing the factors that influence performance and not just on whether a number was met or not met.
Establishing Accountability for Set of Measures
1. Who is accountable for developing the strategic plan, performance plan, and resource allocation plan?
The National Budget Office is responsible for preparing the Servicewide strategic plan and the annual performance plan. These plans are developed utilizing input received from the various functional components of the IRS. Resource allocation plans are developed at all levels of the organization, but with increasing detail at lower levels. For example, broad resource allocations are made at the national level which are then translated into detailed allocation plans by the respective divisions/organizational units.
2. Who is accountable for coordinating/maintaining the measurement system? Within this system, who is accountable for data collection? Analysis? Reporting and posting results?
The IRS created the Office of Organizational Performance Management to formalize and centralize responsibility for coordinating all of the Service's measurement efforts. The Organizational Performance Management Executive (OPME) has responsibility for:
Data collection, reporting and posting of measurement results are the responsibility of the functions that the measures tie to. For example, customer service is responsible for collecting data and reporting results about the IRS' toll-free services. Analysis of data has been a shared responsibility. The functions perform a significant amount of the analysis, but other parts of the organization, including the Research Office of Planning and Finance and the Office of Performance Evaluation and Risk Analysis, conduct additional analysis activities.
3. Is an accountable individual/unit for each measures? If so, how and who determined the accountable individual/unit?
Measures ownership and accountability rests with the specific functions whose services and programs are being measured.
What has been your experience in determining the appropriate individual/unit to hold accountable?
Managers are held accountable for the performance of their work group in meeting the goals and objectives outlined in the work plan. The measures provide an input for managerial assessment but appraisals are based on managerial standards and therefore consider other factors. Individual employees are held accountable through critical elements and standards which are currently being updated to more closely reflect the Service's new priorities as reflected in the balanced measures.
5. How do you determine accountability when there is a shared responsibility for achieving a specific result?
In determining accountability for specific performance results, the organization considers the impact of all those who have a role in contributing to that result through discussions aimed at uncovering the factors which influenced performance. At the highest levels, organizational goals are the shared responsibility of all executives and managers and are incorporated into performance plans and managerial standards.
6. Describe the ways in which your organization ensures that employees/managers meet performance goals.
In accordance with the Revenue and Restructuring Act of 1998, the IRS is currently redesigning its performance appraisal process. Therefore, we are not able to answer this question at this time.
7. What challenges do you face in linking accountability for results to performance measures and what are your best practices in overcoming them?
The IRS has been successful in linking accountability for results to performance measures. The problem has been ensuring that the measures are the right ones, that they serve to encourage the desired performance, and that the use of performance information for employees who have enforcement responsibilities does not violate legal statutes and policy restrictions.
Measuring Performance (Data Collection and Reporting)
1. How is data collected? What kind of automated/manual systems do you have for recording and handling measurement data and who gathers the information?
The IRS utilizes a variety of systems to capture measurement data. The specific systems used in data collection for each measure are identified in Appendix I of the IRS FY 2000 Budget Submission. A copy of this appendix is attached (Attachment A). The functional owners of the measures have responsibility for collecting the necessary data.
What lessons have you learned about good practices in managing a lot of data?
It is important to have a standard set of data requirements and a complete set of detailed information about each measure that includes: the definition, the formula/methodology for calculating the measure, the frequency of data availability, the level of the organization to which results are available (i.e. national, district, branch, site), the data source, and the reliability/validity of the data collected.
2. At what level of the organization is data analyzed? (Who in the organization has access to the data, how does the organization translate key data into performance indicators, and is there a summary playbook of the data collected?)
The internal reporting and sharing of measurement results at the IRS is being reevaluated to ensure that the unintended consequences that resulted from previous approaches are not repeated.
3. How are measurement results communicated throughout the organization? What levels of employees are routinely informed of results? How often is information communicated? By whom? What opportunities do employees have to communicate up line about the results of the measurement system?
Again, the internal reporting and sharing of measurement results at the IRS is being reevaluated to ensure that the unintended consequences that resulted from previous approaches are not repeated.
Are results communicated outside the organization to stakeholders? How often and to whom?
The results of the IRS' measures are communicated to Congress through the Annual Program Performance Report which is included with the budget submission. Results are also shared monthly with the Treasury Department, the Office of Management and Budget and Administration Officials. In addition, the IRS regularly provides results to the General Accounting Office and the Treasury Inspector General for Tax Administration for use in carrying out their review and oversight responsibilities.
4. Are the sets of measurement information available electronically? If yes, how?
The IRS posts measurement results monthly to the Executive Management Support System (EMSS) which is accessible electronically to executives, managers and analysts. Restrictions on level of access are used. For example, managers are able to review results for their own site and higher levels of the organization but are restricted from reviewing results of other units.
Analyzing and Reviewing Performance Data
The IRS just began to implement the balanced measurement system in 1999 and data for most of the measures is being baselined this year. In addition, the processes and the organizational components responsible for analyzing and reviewing performance data are being reevaluated as part of the measures redesign effort and the modernization activities. As such, we are unable to respond at this time to most of the questions in this section.
1. What processes are used in the analysis of performance data from the set of measures?
Under development.
2. What vehicles are used in the analysis and review of data?
Under development.
3. Who conducts the analyses of the measures data?
Analysis of measures data is done internally by the IRS and by contractors. For example, the IRS uses contractors to administer the customer satisfaction and employee satisfaction surveys, and as part of their deliverables, the contractors provide detailed analyses of the survey results. The IRS performs additional analyses with the survey results, such as studying correlations between employee and customer satisfaction and business results.
4. How are the results of analysis provided to process owners?
Under development.
5. How are analytical results tracked for usefulness of outcome in decision making by process owners?
Under development.
5a. What challenges do you face in analysis of performance data and what are your best practices in overcoming them?
It is too early in the process to answer this question.
6. Do you periodically review the process of developing and implementing measures used in your set of measures? If so, what actions have you taken as a result of the review?
Yes, the IRS has regularly reviewed its measures to ensure their continued relevance and usefulness and periodically established work groups at the Servicewide level or within specific functions to update and/or make revisions to the measures. It is anticipated that this process will continue once the balanced measures are in place throughout the organization.
Evaluating and Utilizing Performance Information and Performance Reporting to Customers and Stakeholders
Again, because the IRS is only in the first year of using the balanced measurement approach, we have not yet reached this phase of implementation and are not able to respond to most of the questions in this section.
1. How is performance information used?
The IRS uses performance information to assess progress toward organizational goals, identify improvement opportunities, and plan for future challenges.
How are findings translated into improvement priorities and deployed to improve organizational performance?
The plan is to use the various organizational review processes to identify opportunities for improving performance and to integrate that information into the organizational planning processes so that action plans for carrying out those improvements can be developed. It may be of interest to note that in the area of customer satisfaction, the IRS is using the results to initiate pilot tests to help validate and test the data and to learn about how to improve Customer Satisfaction in a systematic way. The goal of these pilots is to determine the best way to integrate survey data into the way we do business on a national level and local level, thereby improving service to customers. The results of the pilots will be used to develop guidelines and training for using survey data to identify best practices that can be shared with all offices.
Do you hold owners accountable for results? How?
The measures results serve as an input into appraisals, however the focus is on the actions that were taken to improve performance. Discussions and reviews are held to uncover the underlying causes of problems or issues and to identify actions that can be taken to resolve these problems/issues. Those agreed upon actions are included in performance plans and provide the basis for future reviews.
2. What changes in performance levels and trends in key areas that you assess have resulted through the use of your set of measures system?
It is too early in the process to answer this question.
3. How do results cascade throughout the organization?
This process is currently being evaluated and redesigned.
4. What type of events, scheduled or unforseen, result in a review of performance in your organization?
At the national level, the IRS conducts scheduled reviews of organizational performance at mid-year and at the end-of-the year. In the field, performance reviews occur more frequently. The IRS initiates additional reviews of performance when problems in service or program delivery become evident. The purpose of these reviews is to uncover the cause(s) of performance problems and to initiate corrective actions.
Are the set of measures used to gauge results against specific strategic goals and/or annual performance goals?
Under the new balanced measurement system, the measures are aligned with the IRS' strategic goals and will be used to assess progress toward achieving these goals. Attachment B provides a graphic representation of this linkage.
Linkages Between Strategic Plan and Resource Allocation
1. How is your set of measures linked to your mission statement? and
2. How is your set of measures linked to your strategic goals and objectives?
Again, under the new balanced measurement system, the measures are aligned with the IRS' strategic goals, which are aligned with the mission. The measures will be used to assess progress toward achieving the goals. Attachment B provides a graphic representation of this linkage.
3. How does your set of measures process assist you in devising strategies of where to allocate your resources (human, dollars, technology, etc.)?
Under development.
4. No question provided.
5. How does your set of measures assist you in addressing customersneeds?
The IRS has added an element of customer satisfaction to its performance measurement approach that will be used to identify service improvements and expectations from the customer's point of view.
To measure customer satisfaction, the IRS is collecting data from customer satisfaction surveys it receives from a statistically valid sample of taxpayers with whom it has dealt. This component measures customer viewpoint of interactions with the IRS. Among other things, taxpayers are asked to provide information regarding whether they were treated courteously and professionally, whether they were informed of their rights and whether they were given an opportunity to voice their concerns and adequate time to respond to IRS requests. Using data from these surveys, the IRS is deriving quantitative indices of customer satisfaction which will be used to measure progress toward improved customer satisfaction. The survey results will be used to assess organizational performance, not individual performance.
6. How does your set of measures process define your outputs and outcomes?
We are unable to answer this question because we are not clear what the question is asking.
7. How does your set of measures process assist you in decision issues and processes?
Under development.
Final Question: Do you or did you benchmark with any other organizations regarding your set of measures system?
The IRS met informally with representatives from public and private sector organizations that have balanced measurement systems in place or have begun developing such systems. These organizations included the National Security Agency, AT&T, Federal Express, and state tax agencies in Wisconsin, New York and Kansas. In addition, the NPR IRS Customer Service Task Force did conduct extensive benchmarking activities that led to their recommendation for the IRS to implement a balanced set of measures as a way to help improve service to taxpayers.
