In 2010, the Legislature created the Council on Local Results and Innovation. In February 2011, the Council released a standard set of ten performance measures for counties and ten performance measures for cities that will aid residents, taxpayers, and state and local elected officials in determining the efficacy of counties and cities in providing services and measure residents' opinions of those services. In February of 2012, the Council created a comprehensive performance measurement system for cities and counties to implement. In 2013, the Council revised the performance measures and clarified the system requirements to increase participation in the program.
Participation by Cities and Counties
Participation in the standard measures program by a city or a county is voluntary. Counties and cities that choose to participate in the standard measures program must officially adopt and implement the ten minimum performance measures and system developed by the Council.
A county or city that elects to participate in the standard measures/performance measurement program is eligible for a reimbursement of $0.14 per capita, not to exceed $25,000 and is also exempt from levy limits under sections 275.70 to 275.74 for taxes payable in the following calendar year, if levy limits are in effect. However, participation in the standard measures/performance measurement program does not exempt a county or city from the new 2013 property tax levy limits, which are found in a different section of law.
In order to receive the per capita reimbursement and levy limit exemption, counties and cities must:File a report with the Office of the State Auditor by July 1. This report will consist of:
1) A resolution approved by the city council or county board declaring that:
- The city/county has adopted and implemented the minimum 10 performance measures from each applicable service category and the system developed by the Council on Local Results and Innovation (PDF format).
- The city/county will report the results of the measures to its residents before the end of the calendar year through publication, direct mailing, posting on the entity's website, or through a public hearing at which the budget and levy will be discussed and public input allowed (PDF format).
2) A document showing the actual results of the performance measures adopted by the city/county (PDF format).
Performance Measurement System Documents
- Sample Resolution For Cities/Counties In The Second Year Of Program Or After (MS Word document, 41k)