Tax Aids and Credits

Other Local Government Payments - Performance Measurement Reimbursement

Statewide Outcome(s):

Performance Measurement Reimbursement supports the following statewide outcome(s).

Efficient and accountable government services.

Context:

Transparency in government finances is important for establishing the trust and understanding of taxpayers.

The Performance Measurement program was created by the 2010 legislature to assist residents, taxpayers and elected officials in determining the effectiveness of cities and counties in providing services through a set of ten performance measures (e.g. police response time, hours to snow plow complete system, citizen’s rating of water quality). Participation by cities and counties is voluntary.

Funding Source: State General Fund.

Strategies:

Provide an incentive to local governments to develop performance measures through reimbursement payments of up to $25,000 and an exemption from general levy limits.

Cities and counties submit to the state auditor annual status reports confirming their progress towards adopting and implementing a system for measuring local performance and reporting results to residents. Participating jurisdictions are eligible for a $0.14 per capita reimbursement and exemption from levy limits (if in effect).

Results:

Taxpayers have access to additional information regarding the cost and quality of services provided by local governments.

Performance Measures Notes:

Annual participation compares calendar year 2011 (previous) to 2012 (current).

The decrease in participation from the first year to the second reflects additional requirements for implementing local performance measures in the second year. Many local jurisdictions elected to explore the program in the first year but decided against moving towards full implementation in the second year.