Issues in Productivity Measurement for Local Governments

costs; and an unrealistic treatment of productivity considerations by higher budget review authorities. A valid data base is important. However, the economics of auditing work counts and man-hours precludes minute controls. Therefore, varying degrees of probable validity exist in the data element counts. Machine counts or documents provide the most reliable source of count and are considered controlled counts. Lower-level counts consist of those for which a reasonable relationship to controlled counts can be established and tracked.