Critically assess the usefulness of the kpis
Cost Accounting
The performance of all schools in Farland is subject to annual audits, conducted by audit firms, which examine schools in terms of a range of metrics determined by the national government of Farland. The framework for measuring performance in the public sector in Farland is relatively new, and has been the subject of not inconsiderable public debate. Its detractors have claimed that it is irrelevant and that it fails to measure the real performance of schools.
Distant Primary School is located in Village Creek, an inner-city area of Farland’s capital, Far City. It is a former industrial zone, which now suffers from high levels of unemployment and crime. Many of its residents are among the poorest 20% of Farland’s population, whose children qualify to receive free school meals from the government. Among Distant Primary School’s pupils is a relatively high proportion of children born outside Farland, for whom English was not their first language.
Attendance levels at Distant Primary are poor, and the school has received reports from concerned citizens of school children wearing dishevelled uniforms being in the city centre at times when they should have been at school.
Distant Primary School is required to report on key performance indicators (KPIs) in areas spanning the breadth of its activities. On the basis of these indicators, Far City’s regulator of schools has recently assessed Distant Primary School’s performance to be poor.
Distant Primary’s KPIs included the following.
Area measured
KPI
Academic performance
% pupils achieving A grade in June exams at age 11
School attendance
Average % pupils absent from registration 8:30 am
Participation in sport
Number of trophies won by school sports teams
Uniform
% pupils whose school uniform is in line with regulations
Required
Using the information available:
(a) Critically assess the usefulness of the KPIs on which Distant Primary School is required to report, suggesting possible ways of improving upon any inadequacies you may find
(b) Recommend alternative KPIs to measure performance in each area
(c) Identify audit procedures to provide assurance on the accuracy of the alternative KPIs which you have recommended.
