ࡱ> `b]^_` bjbj kg   ```8`4a\ hchchchchcKfKfKf$)h& ge|Kfgg&hchcg;RmRmRmg&hc hcRmgRmRmbi[& hc\c 7G`lhVT Q0fCNiCC ,KfZf@Rmf4gKfKfKf&&ljKfKfKfgggg   U`   `     Methodology for Developing Performance Measures Prepared by: Matt H. Evans, CPA, CMA, CFM This document was presented to a leading consulting firm for their consideration in developing a performance measurement practice. This was the first draft submitted and it is not subject to copyright. Feel free to revise and use this document as you consider appropriate.  Section 1: Understand Objectives What is involved in this Step? Objectives are expressions of some future desired end state you want to achieve. Objectives represent a response for meeting a challenge, such as new customer requirements, changes in technology, or declining resources. Objectives can exist at any organization level, from an organizational unit down to an employee level. Objectives at the organizational level tend to be strategic cutting across numerous departments and functions. Strategic related objectives usually address major performance issues, such as improving customer service, reducing processing times, or developing new products. Examples of ObjectivesOver the next two years, delivery times will decrease by 15% through more localized distribution centers.By the year 2008, customer turnover will decline by 30% through newly created customer service representatives and pro-active customer maintenance procedures. Operating downtimes will get cut in half by cross training front line personnel and combining all four operating departments into one single service center.  Objectives tend to compel some form of action setting forth a challenge and future direction for the organization. Objectives also have certain characteristics: Specific and quantifiable in measurable terms Realistic and achievable at some future date Conveys responsibility and ownership Acceptable to those who must execute The best approach for coming up with an objective is to work your way down from the highest strategic level (mission/vision/goals). Once you get down to a lower strategic level where execution takes place, then you can define your critical success factor (CSF) for the overall unit department, division, organization, agency, etc. This grounds the objective, validates its importance, and puts focus on what matters. This is important since everyone ultimately contributes to overall strategic success, from the mailroom up to the boardroom. Therefore, objectives at lower levels should drive success at upper levels of the organization. Also, when you derive or define an objective by looking up (connecting / linking) to a higher goal, this helps galvanize or mobilize the entire organization around whats important less effort and high focus on strategic execution and performance. This overall alignment is a major watershed event in creating an enterprise wide performance management system. And the best way to get there is to start at the top (highest strategic level) and work your way down. Why is it Important? You cannot get somewhere unless you define the destination point. Failing to establish an objective almost guarantees no improvement or movement with the current performance conditions. It also contributes to the inability to execute on a higher-level goal. Given the complexity of todays global world and the escalating rate of change, no organization can sit still and accept the status quo. Therefore, it is imperative to adjust, change, and continuously seek out objectives that ensure organizational success for the future. This is a very dynamic process, requiring some form of assessment between the current conditions and the desired conditions. The gap between the current and desired end state is the basis for establishing an objective. This gap analysis is often expressed in the form of strategic goals, leading to the objectives. Regardless, you are trying to drive higher levels of performance in relation to where you are currently. Objectives give you the direction and guidance for how the organization must improve going forward. How to do it Objectives are typically derived by going through some form of assessment comparing your current level of performance against some desired level of performance. This performance gap is typically identified by going through an assessment of Strengths, Weaknesses, Opportunities, and Threats or SWOT. The SWOT approach is easy to understand and can be used to establish objectives at any level agency, program, department, section or individual. Example of Strengths Stable customer base. Good delivery channels for services. Solid reputation. Funding is adequate to meet basic demands. Management is committed and confident. Example of Weaknesses Lack of innovation in transforming services. Limited budget. Delivery-staff need training. Processes and systems are very fragmented Management cover is insufficient. Example of Opportunities Could develop new services. End-users want newer type services. New specialist applications. Support core business economies. Could seek better supplier deals. Example of Threats Legislation could impact our funding. Existing core business distribution risk. Service demand is somewhat seasonal. Retention of key staff critical. Vulnerable to non-profits that offer same services. See SWOT Template attached As you work your way down from the highest strategic level, objectives become more tasks oriented or tactical. Unlike strategic level objectives, which cut across a large part of the agency, tactical level objectives will be specific to a department or section or working team. These might be expressed in the form of a project plan since projects often drive execution of higher-level objectives. Here is an example of how it works: Strategic Objective => Grow the leadership capabilities of the Organization Initiative or Project to Drive Execution Strategic Objective => Leadership Development Program Tactical Objective or Task - Leadership Development Program => Design an assessment survey template to measure leadership effectiveness. In the above example, objectives associated with the project are specific tasks to be performed that should translate into meeting the higher-level strategic objective. The output of producing an assessment survey should help achieve the outcome of growing leadership capabilities. This can also get translated into individual goals for employee development such as participation in the Leadership Development Program. Employee participation (outputs) in the Leadership Development Program should lead to the desired outcome of employees assuming more active leadership roles. Where possible, you should follow a top-down methodology start at the highest strategic level and work your way down, aligning and connecting objectives from the abstract level (mission/vision) down to the execution level (action plans/tasks). This top down process binds all parts of the organization together, ensuring successful execution of whats important (strategy). Here is a basic example: Mission => To corporately manage public facilities Goal => Sound management of public resources Objective => Distribute funding for services in an equitable manner across the entire agency Task => Define those services that will be subject to a consistent allocation process It is sometimes useful to follow a set of criteria for creating your objectives. The SMART criteria can help set the stage for good performance measures: Specific Provides clear direction on what actions must be taken, easy to understand. Measurable Quantifiable and verifiable through measurement. Attainable Realistic given organizational capabilities. Results Oriented Focused on an outcome, not the method by which you get there. Time Bound Set around some time frame that is reasonable. If for some reason you are unable to follow a top-down methodology in developing your objective, then you might consider referring back to a common set of critical success factors. Many critical success factors are generic, applying to most organizations regardless of size or type. For example, we can derive some critical success factors by looking at layers (perspectives) in the Balanced Scorecard: Customer PerspectiveLagging Indicators are desired results:Customer Satisfaction Customer Retention Market ShareLeading Indicators Value Attributes to Customers:QualityTimePriceImageReputation The Internal Process Perspective can be broken down into three objective categories: Pre Delivery Objective => Innovative Processes that meet customer needs, provide solutions, and address emerging trends. Example of Measurement => Number of new products introduced. Delivery Objective => Operations that produce and deliver products and services to customers. Example of Measurement => Delivery Response Time to Customer. Post Delivery Objective => Value added services provided to customers once products and / or services have been delivered. Example of Measurement => Cycle Time for Resolving Customer Complaint. The Learning and Growth Perspective might look at Employees, Systems, and Organization. Objective for Employees => Employee satisfaction, productivity, and retention. Example of Measurement => Percentage of Key Personnel Turnover. System Objective => Engaging to the end user, accessibility, and quality of information. Example of Measurement => Percentage of employees who have on-line access. Objective for the Organization => Climate for change, strong leadership, empowering the workforce, and other motivating factors. Example of Measurement => Number of Employee Suggestions. Section 2: Design Measures What is involved in this Step? Measurements tell you whether or not you are meeting an objective. The easiest way to go from an objective to a measurement is to express your objective in quantifiable terms. This gives you a one-to-one relationship between the objective and the measurement. Performance measurement experts often use the so-called Blindfold Test: Can I tell what your objective is by simply looking at your measurement? Objective Measurement 1. Reduce employee turnover by 20% % turnover in workforce 2. Reduce delivery times to customers by 10% % error rate in order form processing Example 1 above passes the Blindfold Test, but Example 2 does not. Therefore, measurements must be meaningful and relevant to the objective. There are several other criteria to consider in the design of measures. They include: Valuable Measuring what is important Balanced Inclusive of different types of measures Practical Affordable price to retrieve and/or capture the measurement data Comparable Useful in making comparisons with other data over time Credible Based on accurate and reliable data Timely Designed to use and report data in a usable timeframe Simple Easy to calculate and understand If the objective is vague and not very specific, then you should define your Critical Success Factors associated with the objective. The example below goes from an Objective to a set of Critical Success Factors to the appropriate measurements: Objective Critical Success Factors Measures  Accurate Order Error Rate Happy Customer Fast Order Fulfillment Wait Time Friendly Service Customer Complaints Not only will you need to define each specific measurement according to a set of criteria (such as the criteria listed above), but you must also understand how measurements are used within an overall framework or hierarchy. As you move through the hierarchy or organizational levels, measurements may change. If the measurements remain the same, then you may have to index and roll-up the measurements for reporting purposes. Why is it Important? A good fit between the measurement and objective is critical; otherwise you could drive the wrong behavior. What you measure sends a signal to everyone this is what we hold you accountable for. Measurements provide the feedback on how well you are doing. You must define the right kind of feedback to drive the right kind of results. The old adage: What gets measured gets done in an organization. How to do it Once you have clearly articulated what must be measured (quantifiable objective or critical success factor), then you can follow a set of criteria for design of the appropriate measurement. It is sometimes useful to assign scores to each criteria for evaluating the measurement before moving to the Design Stage. Listed below is a simple example using three criteria: Is the measurement relevant, measurable and actionable? Measurement Relevant Measurable Actionable % of Training Facilities that are Operational 3 1 2 % of Agency Facilities Using ABC Models 3 2 2 % of Division Offices with Security Points 2 3 3 Scoring Scale: 0 = Does not apply 1 = Poor 2 = Acceptable 3 = Good Each performance measure should be designed in context of a larger overall framework. Most organizations will start the process by developing a Strategic Plan. This sets into motion how we get to the right set of objectives and once we have the right objectives, we can design the right measurements. For larger organizations, a hierarchy consisting of layers may be required, aligning different measurements as you work your way down to lower levels: Measurement Layer Objective Measurement Strategic (Organization Wide) Customer Loyalty Customer Retention Ratio Operational (Division, Section, Dept) Customer Satisfaction Customer Survey Rating Tactical (Team Tasks) Fast Service to Customers Average Processing Time Individual Cross Functional Skills # of Proficient Skills Measurements at the highest levels are often outcome based type measurements whereas at lower levels, you may be measuring activities and processes. Each is linked or aligned for driving performance. Activity Process Outcome Shape the Bricks Build the Wall Newly Constructed Facility One of the more popular frameworks for aligning measurements is to use the Balanced Scorecard. Since the Balanced Scorecard is rooted in the Strategic Plan, it lends itself well to the alignment of both objectives and measurements. GoalObjectiveMeasurementTargetInitiativeAchieve leading levels of operational efficiencies and effectiveness, competitive with the best in the private sector Reduce by 5x Operational Service Costs Cost per person served, cost of program delivery Reduce service costs 50% Use Activity Based Costing Reduce defect/rework by 2x Defect rateReduce waste/cycle time by 75% Use Lean/Sigma This tight end-to-end model (balanced scorecard) helps ensure successful execution of the strategic plan. Depending upon the performance constraints associated with an objective, you most likely will have to consider a mix of different types of measurements. For example, you may have to start by putting resources in place for a project, then generating outputs that lead to outcomes. A good framework for understanding different measurements is to follow the Logic Model. Basic Structure of the Logic Model Program Outcome Model United WayINPUTS ( Resources dedicated or consumed by the ProgramACTIVITIES ( What the program does with the inputs to fulfill its missionOUTPUTS ( The direct products of program activitiesOUTCOMES Benefits for participants during and after program activitiesMoneyFeed the hungryNumber of classes taughtNew knowledgeStaffingShelter the homelessNumber of counseling sessions conductedIncreased skillsVolunteersProvide job trainingNumber of educational manuals distributedEasy to copeFacilitiesEducate the public about child abuseNumber of hours of service deliveredImproved conditionEquipmentCouncil pregnant teenagersNumber of participants servedChanged attitudes or values Larger organizations may also require rolling up and indexing common measurements for different reporting units. In some cases, you might want to weigh different types of measurements to place emphasis on outcomes as the most important type of measurement. For example, you could use the so-called Four Quadrant approach for categorizing and reporting measurements: QuantityQualityInputHow much service did we provide? [4 Least Important 10% weight]How well did we deliver the service? [2 25% weight]OutputHow much service did we produce? [3 15% weight]How good were the services? [1 Most Important 50% weight] A final point - The alignment of all measurements into a common single framework helps us go from performance measurement (what is occurring) to performance management (what actions should we take). And if we can use one common framework to pull all parts of the organization together, then it becomes much easier to drive performance than having to work with desperate silos of measurements scattered across the organization. Section 3: Define Measures What is Involved: After designing and choosing their measures, the next step for an organization is to add the requisite detail behind those measures in order to calculate and collect accurate and valid measurements. In other words, Step 4 is how an organization operationalizes its measures. It is this operational detail underlying the measures that makes them usable. Without the detail, the measures are simply good ideas on a page. There are six main categories of detail behind any measure: The definition of a measure gives a detailed description or formula The unit of measure conveys the mathematical format in which the quantified measurement should be presented Data requirements specify the precise data elements that comprise the measure The sources of data indicate where the data requirements can be found Frequency displays the period of reporting for the measure The owner of the measure identifies a specific individual or group that is responsible for the periodic reporting of the measurement Why it is Important: Capturing the operational detail behind a measure is critical for several reasons. First, as mentioned above, performance measures bring no value to an organization unless they are implemented and used. Secondly, the detail promotes reliability and validity of the performance data by preventing the measurer from misinterpreting the measure, using the wrong sources, or reporting the result at an incorrect frequency. Designating an owner of a measure promotes accountability for the reporting of the measurement. If there is more than one individual reporting against a measure, the detail provides for consistency between measurers. Also, in the case where the owner of a measure changes or is absent, the captured detail assists the new owner in quickly understanding the measure and adopting the correct way to report against it. How to carry out: Define the measure: Expand on the title of the measure to more fully describe what should be captured by the measure. Measure TitleDefinitionEx 1Error rateReorders as a percent of total orders filledEx 2Wait timeAverage time customers wait in line before cashier greets them Table 4.1 Determine the unit of measure: How should the result of the measurement be expressed, as a straight count, a percentage, a ratio, in dollars, minutes, or months? Referring back to our two examples above, we can see that error rate should be expressed as a percentage; i.e. reorders are 7% of total orders filled, and wait time is expressed in minutes; i.e. average wait time is 4.5 minutes. Measure TitleDefinitionUnit of MeasureEx 1Error rateReorders as a percent of total orders filledPercentageEx 2Wait timeAverage time customers wait in line before cashier greets themMinutes Table 4.2 Specify data requirements: What specific data points are needed to calculate the measurement inputs, outputs, products, cases, or resources? To calculate the error rate, the measurer needs to know two data points; number of reorders and total number of orders for the given time period. Measure TitleDefinitionUnit of MeasureData RequirementsEx 1Error rateReorders as a percent of total orders filledPercentageNumber of reorders Total number of orderEx 2Wait timeAverage time customers wait in line before cashier greets themMinutesDaily average wait time peak hours Daily average wait time non-peak hours Table 4.3 Identify sources of data: Where are these data points stored, or where can they be found in a system, in a file, from a web-site, or an individual? In the second example below, the wait time log contains the two data points needed to calculate average wait time; daily average wait times for peak and non-peak hours. Measure TitleDefinitionUnit of MeasureData RequirementsData SourcesEx 1Error rateReorders as a percent of total orders filledPercentageNumber of reorders Total number of orderOrder log in workload management systemEx 2Wait timeAverage time customers wait in line before cashier greets themMinutesDaily average wait time peak hours Daily average wait time non-peak hoursWait time log Table 4.4 Set the reporting frequency: How often should this measurement be reported weekly, monthly, bi-annually, or daily? Since both errors and customer waits happen several times a day and both are such key indicators, our sample organization decided to report both on a weekly basis. In both cases reporting weekly is feasible for the organization, produces a manageable measurement, and allows the organization to spot and react to trends. Had the data been reported daily, the organization would not have time to act on it, and if the frequency was monthly, the data would be too old to act on by the time it was reported, and short-term trends would be missed. Measure TitleDefinitionUnit of MeasureData RequirementsData SourcesFrequen- cyEx 1Error rateReorders as a percent of total orders filledPercentageNumber of reorders Total number of orderOrder log in workload management systemWeeklyEx 2Wait timeAverage time customers wait in line before cashier greets themMinutesDaily average wait time peak hours Daily average wait time non-peak hoursWait time logWeekly Table 4.5 Nominate an owner for each measure: Who will be held accountable for reporting this measure an individual or group, the process manager, the database manager, or the supervisor of an organizational unit? Nominating an individual position (and an alternate) is preferred because it precisely locates accountability for the measurement data. Measure TitleDefinitionUnit of MeasureData RequirementsData SourcesFreq-uencyOwnerEx 1Error rateReorders as a percent of total orders filledPercentageNumber of reorders Total number of orderOrder log in workload management systemWeeklyCustomer Service Manager (alt. Asst CSM)Ex 2Wait timeAverage time customers wait in line before cashier greets themMinutesDaily average wait time peak hours Daily average wait time non-peak hoursWait time logWeeklyFloor manager (alt. Shift supervisor) Table 4.6 Operational detail can include as much information as is wanted or deemed necessary by the measurement team. For instance, owner information can include email addresses and phone numbers. Data sources might list precise file and document names. Measurement efforts often begin with the six categories above, and the detail expands and becomes more comprehensive over time as the organization matures in its measurement capability. Setting Performance Targets Some organizations include performance target in their definitions. Although, keep in mind that targets move over time while definitions are static for as long as a particular measure is used. A performance target is the level or measurement an agency is aiming to achieve over a certain period of time. For instance, in example 1 below, this organization hopes to reduce their error rate on orders to 5% by the start of FY06. Under Frequency above, we can see that this measurement is reported weekly, so the organization can track their weekly (and monthly) progress towards this goal. This annual performance target of 5% may also be supported by interim or milestone targets such as 6% error ate by mid-year. Measure TitleDefinitionUnit of MeasurePerformance TargetEx 1Error rateReorders as a percent of total orders filledPercentage5% by FY06Ex 2Wait timeAverage time customers wait in line before cashier greets themMinutes4 minutes by FY06 Table 4.7 In the federal government, OMB guidance documents include target in their definition of performance goal. A performance goal sets a target level of performance over time expressed as a tangible, measurable objective, against which actual achievement can be compared. A performance goal is frequently described as measure plus target plus timeframe since none of these three elements should exist in the absence of the other two. Target performance figures can be incremental or radical or anything in between. Of course, the optimal target levels are challenging but realistic. Performance targets decisions can be based on customer desires or stakeholder demands, an analysis of a past performance trends, a performance level from another organizational unit (a.k.a. internal benchmark) or external organization (a.k.a. external benchmark), or any combination of these three. MeasureFY03FY04FY05Stakeholder DemandInternal benchmark (Minneapolis location) External benchmark (Competitor best)FY06 TargetError rate7.9%7.6%7%3.5%4.5%4.2%5%Table 4.8 To determine their FY06 performance target, the organization in the sample above looked at their past performance for FY03-FY05, the challenge put to them by their leadership (stakeholder demand), an internal benchmark from the Minneapolis location, and an external benchmark from a competitor. Based upon these data points, the measurement team concluded that an error rate of 5% of orders was a realistic yet challenging target to pursue over the coming year. Tools and Templates: There are several ways to record and capture the elements of measure definitions. A simple table may work well for some while other may translate that table into a more elaborate, shared data base such as Microsoft Access. The table format used throughout the preceding section is a good place to start. Section 4: Implement and Evolve Measures What is Involved: Once measures have been operationalized, measurement results can be collected, reported and used to make management decisions. Based upon the applicability of measurement results to management decisions, the measurement team can reassess and redesign measures for greater efficacy. Reporting Ensuring that the right people see the right information at the right time and in the right place. Making decisions Based on results, managers may reassign resources from one activity/function to another, reprioritize activities, or reset workload targets. Evolving measures Assessing the value of the measures to decision-makers and rewriting measures to produce more useful data. Why it is Important: Step 5 is critical because it is here that the whole effort produces value for an organization in two ways: 1) Providing data that managers can use to make decisions about the organization, and 2) Publicizing performance results to customers, stakeholders, business partners, and the general public to show progress and return-on-investment. Using performance data to manage an organization is the fundamental purpose of any performance measurement effort, so this is where the rubber meets the road. Without this step, a performance measurement effort has no value. This is also where the measurement team can assess the value delivered by the measurement effort and make changes to the measures to increase that value. How to Carry Out: Reporting measurement results Identify all audiences: How many different (internal and external) audiences are there and who sits in each one? At a minimum, an organization has an executive audience, a managerial audience, an employee audience, a customer audience, and a stakeholder/investor audience. Other audience segments might be Human Resources and Information Technology divisions, and vendors or contractors. Determine report content for each audience: Not all audiences want or need to see the same performance information. For instance, an executive steering committee might be interested in higher-level measures like ROI and other financial measures while a site manager would be interested in lower-level, more detailed measures like workload efficiency and effectiveness measures. Lastly, there may be some measures that are common to all audiences. The easiest and most accurate way to determine the data each audience needs to see is simply to ask. Select data format: What is the preferred way to present results to each audience scorecard, dashboard, table, or text? Some audiences prefer the red-green-yellow stoplight format of a scorecard, while other audiences may prefer the dials and graphs of a dashboard construct. Some helpful hints to keep in mind are: Use consistent data collection and analysis techniques to report performance results Graphs are a very effective format for presenting performance results since they convey findings with few words. Including comparative data, in the form of past performance results or external benchmarks, adds more value to the report because it conveys trends in performance and/or progress towards a performance target. Determine report timing: How often does each audience expect to be updated quarterly, annually, or monthly? The answer to this often depends on the frequency of reporting of the measures themselves. Select the venue/delivery vehicle for report: What is the preferred delivery medium of each audience email, internet, newsletter, voicemail broadcast, town-hall meeting, or one-on-one briefing? An audience is more likely to review performance results if they are delivered via a commonly used vehicle. AudienceFormatTimingVenueNon-managerial EmployeesCharts/graphsQuarterlyNewsletterExecutivesScorecardQuarterlyBriefingStakeholders (investors)Text with tablesAnnuallyAnnual report Table 5.1 Managing by measures Performance results should assist all levels of an organization in making decisions. At the front-lines, supervisors can use performance data to determine how they can improve performance and to what degree. For instance, upon seeing the performance results, a supervisor may elect to change a process to increase efficiency or make staffing changes to increase productivity. Managers can use performance results to determine if there are more effective ways of implementing the leaderships strategy, such as finding and importing best practices, investing in technology, or reassigning resources from a high performing function to a struggling function to eliminate a gap in performance. Executives can use data to determine changes to their business strategy including what products and services to offer customers, how best to structure the organization to deliver those products and services, and how to compensate and motivate employees. The question to answer at all levels is, To what degree did we/I meet our/my objectives? Returning to the order-filling scenario, front line staff could have had an objective at the beginning of the year to "Become an expert in managing cash register". Based upon performance results, the supervisor can decide whether the objective should be reinforced or reestablished, and communicate specific performance expectations for the next year to the front-line staff as illustrated in Table 5.2. Employee ObjectivePerformance ResultDecision on the ObjectiveNew Performance Expectation Become an expert in managing cash registerCashier error rate of 3% of transactionsObjective achieved. New objective of Become expert in managing the floorAverage customer wait time of 3 minutesCashier error rate of 10% of transactionsObjective not achieved. Maintain current objective.Cashier error rate of 5% of transactions Table 5.2 Likewise, executives might have an objective to Maintain customer loyalty". Should performance results indicate a drop in repeat customers, they may decide to invest in a new advertising campaign to a certain market segment, or research and development of a new product offering. Along with the investment decisions, executives may reset the objective to Build customer loyalty and hold the COO accountable for an increase in percentage of repeat customers. MeasureFY04 PerformanceFY05 TargetFY05 ActualResultDecisionRepeat customers65%70%63%Target NOT achieved.Reassign resources to reaching new market segmentCashier error rate7.6%7%6.8%Target over-achieved. Maintain cashier training Evolving measures In addition to reconsidering objectives when results are reported, the measurement team should reconsider the measures themselves. The key question here is, Do our performance measures provide the right information to decision-makers? In the example above, the supervisor and executive were able to make decisions based on the performance information reported; however, the regional manager with the objective of Happy customer was not able to determine whether or not the objective was met because she did not have any data on customer satisfaction for her region. Working with the measurement team, the manager may request a new performance measure of average customer satisfaction score for the northwest region. Regional ObjectivePerformance resultsDecision on ObjectiveDecision on performance MeasureHappy customerNot available?Add new measure of avg customer sat score for regionTable 5.3 To report a result this measure, the measurement team might have to install a customer survey process, or simply collate customer satisfaction data from all the sites in the region. Similarly, site managers may want to segment average wait time into two measures; one for day time customers and one for nighttime customers, since the 10% of customers who come in at night do not require the same level of service as the 90% of customers who come in during the day.  Reliability refers to the extent to which a measuring procedure yields the same results on repeated trials. Validity refers to data that is well-grounded, justifiable, or logically correct.  OMB Circular A-11, Part 6, 2005.     3dx y z  1 2 = > }@BWX8:]_{}%'KMmo˺ߴߴߴߴߴߦߴߴߴߴߦߴߴߴߴߦߴߴߴ haL>*haL5>*OJQJ\^J haL^JhaL5B* CJph haL\ haLCJ haL5\ *haL6haLjhaLUhaL5CJ\ haLCJ( haLCJ`?123@A^_`abcdu v x z { | } ~  $a$d$a$    1 2 ~$Iflkd$$Ifl4|   04 laf4p  s $If$a$ = > !lkdP$$Ifl4|  04 laf4p $Iflkd$$Ifl4|  04 laf4p > ()|}$ & Fa$$a$lkd$$Ifl4|  04 laf4p $IfBX:_} & Fdd[$\$ & Fdd[$\$ & Fdd[$\$$a$'Mors!!####?$$$$$3%4%$a$ & Fdd[$\$o##y$$4%5%%%%%&&T&U&%(:(b(c(d(((((((((()])v)))*(*q*****+C+++,3,Z,m,,,,--------/Żů haL5\ haL\ haL5haL5B* CJphhaLB* CJphhaLB*CJph haLCJhaLB*phhaL5B*CJphhaL5CJ\hhaL haL^J>4%%%&T&&&$(%(:(b( $$Ifa$$qq$If]q^qa$$a$ b(c(d((uoi$If$Ifkd$$Ifl40<lw   04 lazf4p((((smd $$Ifa$$Ifkd}$$Ifl4"0<   04 lazf4p(((((((((())uofffffaoooFf $$Ifa$$Ifkdf$$Ifl40<    04 lazf4p ))))))\)])**q+r+++Z,,---------// & F & F$a$Ff( $If////335699999: ::3:5:z:{:>>??X@@@@@@@@@AAAA2A3AAAFCiCjCqCrCsCǷt jhaLOJQJhaL5OJQJ\haLOJQJhaL5B*OJQJ\ph haLCJhaLB*CJOJQJ^JphhaLCJOJPJQJ^JaJ haLCJOJQJ^JaJ haLCJh haL5\jhaLCJUmHnHuhaL haL>*-///;0<000!1"1I1}112=2|22233334I4J4555$ & Fa$$a$$`a$5555556777\9]9999%:&:{:|:B<C<o<<=\===g>h>d$a$h>>>>???????? $$Ifa$$a$` ??W@$Ifkd/ $$Iflrj U@," 2064 lap2W@X@@@@@@@@@@ $7$8$H$If $$Ifa$ @@@AAA2A3AULALLAL $7$8$H$If $$Ifa$kdS $$Ifl4rj U@,"`064 laf43ABACADAAA"C#CLGEGGG$a$kd $$Ifl4rj U@," 064 laf4 $$Ifa$#CFCiCjCsCCCCC D)DgDmkd$$Ifl4,""   064 laf4p $$Ifa$$a$ sCCCCCCCD)DhDDDDDUEVEEEFF!GJGGGJJfJyJdNyNPPQQNRhRiRRRRTTTUUkUVVVPWQWWIYYZ]þӾӴӾӥӒӥӒӥӒӥhaLCJOJQJ^JaJ haL5haL5CJOJQJ^JaJjhaL0JU haL>* haL\ haL5\hhaLhaL6OJQJ] jhaLOJQJhaL5OJQJ\haLOJQJ6gDhDnD~DDDkeeee$Ifkdg$$Ifl\:,"064 laDDDDDDicccc$Ifkd$$Iflz\:,"064 laDD EEHEUEkeeee$Ifkd$$Ifl\:,"064 laUEVEaEEEEkeeee$Ifkd0$$Ifl\:,"064 laEEEEFFkeeee$Ifkd$$Ifl\:,"064 laFF FGGGGGGkffff]TT $$Ifa$ $$Ifa$$a$kd^$$Ifl\:,"064 laGGGG"H~uuu $$Ifa$kd$$IflF,"L06    4 la"H#H*H\HH~uuu $$Ifa$kd$$IflF,"L06    4 laHHHIJJJfJgJyJzJ L!L]L^L~yyywyyyyyyy$a$kdK$$IflF,"L06    4 la ^LLM]MMMcNdNyNzNQQQQMRNROR]RhR $$Ifa$$ & Fa$$a$$ & Fa$$ & Fa$hRiRnR{RRLCCC $$Ifa$kd$$IflF ,"T8  t06    44 la<pRRRRRqhhh $$Ifa$kd$$IflF ,"T8 t06    44 la<RR S STTTTTTqlldl[[[[ $$Ifa$$ & Fa$$a$kd$$IflF ,"T8 t06    44 la< TTTTU.%%% $$Ifa$kdH$$Ifl\T\ ," (  t(0644 la<p(UUUU"UcUkUUkdl$$Ifl\T\ ," ( t0644 la< $$Ifa$kUlUwUxUVVVV^YYQH?? $$Ifa$$h^ha$$ & Fa$$a$kd/$$Ifl\T\ ," ( t0644 la<VVVV$If $$Ifa$VVkd$$Iflr !,"$ q t20644 la<p2VVVW'W:WPW & FQ$If^`Q $$Ifa$PWQWVWbWWWKBBBB $$Ifa$kdB$$Iflr !,"$ q t0644 la<WWWWXX900$h^ha$kd$$Iflr !,"$ q t0644 la< & F$If^`XXXGYHYIYJYXYcYsYYYYYYYYYZ0Z & FQ$If^`QFfp$If $$Ifa$$a$$ & Fa$$h^ha$0Z1Z6ZBZZZ82222$Ifkd $$Iflֈ k &{,"PKq t0644 la<ZZZZZ&kdx!$$Iflֈ k &{,"PKq t0644 la< & F$If^`ZZZ]]]]]]]]]]]]]$^/^B^X^^^  $If^  & FQ$If^`QFf$$If $$Ifa$$ & Fa$$a$]]]^^D_E_`aaaabbxddhgigggggkhlhiikkllnnoooprruuuuzzz&{,{{{h~~݃ [\ haL\haLB*ph haL\] haL5CJ haL5jhaL0JU haL>*haLhaLCJOJQJ^JaJhaLCJOJQJ^JaJhaL5CJOJQJ^JaJhaL5CJOJQJ^JaJ9^^^^%$Ifkdd&$$Ifl֞xr Q,"qH t0644 la<^^^_/_=_D_ $If^ & F$If^`$IfD_E_P_Q_% $a$kdi'$$Ifl֞xr Q,"qH t0644 la<Q_`````````aa aaEaPacayaaaa  $If^  & FQ$If^`QFfB*$If $$Ifa$$a$$ & Fa$aakd,$$Iflִp %<,"g t06    44 la<aaa&b.bSb{bbbbb $If^ & F$If^`$If bbkd-$$Iflִp %<,"g t06    44 la<bbbwdxddhgigjgxgggg$If $$Ifa$$a$ ggkd /$$Iflr X", TT t2044 la<p2ggggggg=kdH0$$Iflr X", TT t044 la< $If^$IfghhQhYhkhlh=kd1$$Iflr X", TT t044 la< $If^$Iflhwhxh0j1jkkll ll$l7lOlbltlllllllllllFf3$If $$Ifa$$a$llkd*6$$Iflִ  ," U t06    44 lalllnnnooooop*q+qq:rrrruuuuuucw$ & Fa$$h^ha$$ & Fa$$ & F$a$$a$cwdwyyz&{{h|i|4}5}g~h~q~x~~~ $$Ifa$$^a$$ & Fa$$a$$ & Fa$$8^8a$~~~~~.%%% $$Ifa$kd27$$Ifl\8l,"   t(0644 lap(~~~~~~~UkdV8$$Ifl\8l,"  t0644 la $$Ifa$~~-^UUUU $$Ifa$kd9$$Ifl\8l,"  t0644 la-.@AVW ^UUMDD?$a$$^a$$ & F'a$$h^ha$kd9$$Ifl\8l,"  t0644 la %?[$If$a$$^a$[\].((($Ifkd:$$Ifl\   t(0644 la<p(\͈qόǏȏjh'Uh'jhaL0JU haL5haL haL\]%&'QUkd;$$Ifl4\ ` t0644 la<f4$If[VVMVDD $$Ifa$$^a$$a$kdu<$$Ifl4\  t0644 la<f4Ĉ͈Έ߈2$IfFf> $$Ifa$ 23FKNS82222$Ifkd@$$Iflֈ5 ,"~3< t0644 laSj2-$a$kdA$$Iflֈ5 ,"~3< t0644 la$IfpqΌ$If$a$$^a$$8^8a$$ & F'a$Όόތ.((($IfkdB$$Ifl\:,"j  t(0644 la<p(%&01ǏXOOOJHH$a$$^a$kdC$$Ifl\:,"j t0644 la<$If  $a$,1h/ =!"#$% @=515E',i7rއ_<E? Rh{1x ?Xɒ-$ɾk3B)٢d)֊6WCe)fkC=I"r#T$ )$"z{Ν}vǟ{9Μ9ωs YŹK;wa!rnLs͋8s;W*%ŹIq~}*YepjHpuUR\0ɒ6\}ಝBZeKdsgL\6\GƜ+/HyR/3b6qq?\\.7Ć:ʆ(_?&Y6e$9K{mTz81Xwɞ&...nR\Zm;wnpե|r¿H|q*7KNˉ)(l Wt]!L6p E ͦ F]bi]'>?PJ3>K`^|=>%.}[ħN9yel5,x9&Q\,1q$ϟ\UOഴ\KSœ4yҤ0/MlK~ɓ'J~eNbrL[%ޒ.`OGwgF yV1O&/=t(F/P6>bҬQ0Dͫ~֢(xw7Vjcm(آ7]m>d{(8/>}oсD_;??oȐ`?6thp z`5*x`z"7vlpz`{:7)zh)9-9cFΊ^=;xDΝ7 EђŋiwmX\"܎U{kք۲6Z6nnӦ> ksmp۶Gnh]6~ݳ'}Wu7߄{0:6pFǏ (vd_V~9a9}G=ۏ|(p?zT^|>|c>|1EquON(zs}g9O|4|+_x_k?r~~ >|U|엪gWs^Rӿ:jm ?/a;oq_~>l3~[~/]}~;o7i/köWWįZԇʯY}oe~{}h׽_ 7+ WM[>l?q;CuKm5~>l~'Ow\w~ه߽|w7U=7}{{__۰@_77Vna?8=r۹?]a'ON3~{z #.mI8-͚Ҋ啓$rUxG8{x{D8ΛJ&_YM8=gOv)yBnidl_-٥MvKý\k!5']? |LZHv  {$M=''}SBf{5\d7~I2knLv&uKvÿMv;LvO&Y"9GҼ[_ rDĹt~fY#7j~NȺK8r;Mj[EU(|BEE7FnSp=F~Of\6"r[Q{ y"rߞ\gB&>>vJfEnzF.U}#r, % ?/Fݽ6rׅ? ׽%rG᲻{Oܨ=}$r?U'#,ލE"wy۝/ljnK!-+]srwK˖n*]wtETAW޽_ûkzwMxn {w/=IᲑw3wz׵wo4.!ջk. m݁f%^-ͽ»[zW ߕ=swo;ƻ>ܾ5ƻkɻ+ ]yרwuluǐBow7z.߼2wzyWw]2&﮺ٻ!O:onSH=RwBjՐ:{%=RNFa.Rr4= I>?!wC|rq>"$W,dxȻ|JX-țJ3ij;[րO }1ߎU+o/tnvH}$4Ve3fj1o'fCW f_@|95XoXQ\JC 929",*a?jȦ2ij!0(*C.6?7ՐKe͆a@/(! )€^P0 Ǖ6p,Ge^€^` 0XЋ6Qa0^ fG6L:p0 zC zѿf8+2lc~a@/S0 ِ5)zџ5fVi@7g zџj8Gwņ€^`( %ؐ( E"Uʐ/ E`S<Z zߚf+2fCWa@/R0 _( ]p0Q0 J a@/`v) a0)mTlxVЋg)m*ól& E4 fa0 z:Ͱ5v:Vzѿfج4`za@/S0 J 0R0 O0_P0 cU/pHЋC6J!6Ͱ.VFe82geG0 P Ca@/P0 ) EPJЋR6XYjz_fX4`E€^_Dl3+2\ƀ^7`) RЋ6۱*CK6tͰ$VAeĆ近fx+VQe z ͰPi w z7p7~ fX%~60 Ol34gs€^?Gl32<džY€^Ϣ`^Vfa0)mbUTlxWЋw)mJûlX' E: faҰ [Bl3LUUa0)ml8 E fyzf2aC\S?.f4S?fxFiH`Caa@/ S0 O) PFЋ26  z_f4TgC}a@/S0 cbUlh$ E# fqZz߂fxTih€^`Fj mp07P0 + 7fa@/o`Rnf a@/Q0 #b* 6 80LiΆDŽfx@ix Ll3ܧ4LfLa@/gR0 c5UlxSЋ7)m{7ٰZЋ6ߕl, Ef fa3 zѿf+VKeˆfCi s2s"mJa($ E! fv* z_fUiȆ$a@/(m$6Wihņ€^`z+ =0DЋ!6COa^E fXmE6,- fAVg6% E]VCp z?fSS+l' E8 f*86L p0 sCl3t0 K_Bl4BeX†€^`=†€^o`Z v zѿh8Feņh5 zf*q6d?e@/#uħ zџhZ!J z_f|P Hl3\uLl% E- fn*C-6D€^GFT ͅoNl3\М moCl42aCga@/;S0 V:0=)m_=džۅ违h}p;z?f[u;a0#)m;oWFa0c)Ul$ E$ f'w 0CЋFöTl' E< f{TylX, Eb faUlX% E* fGTUl E f͇i*6l;p!*v6*6 zP  zf*16duʀ^g˅`\;Be@7 yKl4yHeˆ€^`ZzXe(ʆ€^`X1Ze(͆€^W`._P Gl3|1RO`6>[{ MoJl3X`fa@/7S0 3uga0;)'g ;ٰWЋ6Ct,[a@/`VeQa@/R0 O GpRЋ6ŏQN!>)zl3\+*q=a@/Q0 t|l8GЋs(m#_UaCIa@/KR0 >3dCya@/S0 Sʳ0( PWЋ6C uِ$ EPgΐĆ&€^7`j24aCKa@/[R0 -ЭƆ€^`62fC'a@/;Q0 5:0])m;T0=)meí€^Jl3THe w z7P6n6 zџFl4ʐƆa€^`6na0)m*}†€^`6z-ѭdžgf7Y6L*Pƥ*T6$ EK6C:Kl' E< fۺٰHЋE6CuElX& E2 fu 0Q0 e; a0(k ذUЋ6C:V67vn=D6|) E6Cu/pPЋ6C:A60p*a6p: 6dKkNgK@0 -utӺ€^El3lBe8 /Hl4\3dCQa@/R0 % EPJЋRF%+URl E fxjz_hh3`C=a@/Q0 )taC$ EDl3t €^R0 I:C*.2 f:elRЋ+)V W0( uvlNЋ(mtMЋnFCz zߛhFe͆ۄ迍hHncCa@/S0 k 0PЋ6Cj:@6 (PEgʆ€^`WFa@/`Ua8a@/Q0 [͆'h(3<Ɇh(3<dž€^O`\3Leta@/S0 tl- El f0 z*PBgx _@l4a0K(kua0)":r65_HgX͆5€^`ְ=a@/ߣ`* a0k)m:Z6 ذQЋFC^a#>C f,C6|, EFCnc6l33lfa@/P0 u-l* EV f!ΰ ۄFl4 21P0t992]3Jᄡ̿դӴv36*N4+w& L3\$!}Mg|.2t\YCBe;4IYY霖"|)k:5gn*t^[v [Bk:߸)gt>5Ϭ̚gt>k:g7} miLk7+mWܸQ_t@We.+ٮsCt][sg< y*uG1a@/Q0a16 % j z_fh4bC0I $649RFЋ6c}6l, Eg fJCg6'8Z{Na@/`6ˠ4Ɇ!€^`64 aHa@/GR0L{H6,qa,& z?ٸQ-s&a03(kK) 30OЋyƵƔylX, Eb fstϭ\̆U€^`64ba@/7P0צ{L o5]ߕwQӿ90_Q0tVbaa@/S0;.0b€^(4ؐS?Yfkc'nZPЋ6CD!/ z_ڡ㦊0);4* z_ZJCe6&5uu4dCa@/P0_[lH?5t٦0)544g€^_Ml|㮯fu€^_Gl|ccCwa@/S0_Н }Kl|-0)m{eφ€^`W׭1 CJl3WMVP60 cCl3 [e & z?fQMD6L*P5ZBS0[Ћ6tk*fa@/P0 =ϕ _Ll3€^`(?NeÆ€^`ӽ&6 V9kc b€^?@l3,)F z?fx죺0AЋ 6ò׌€^O` ӄFl3({ il+ E\ faUk)e"a@/Q0 kJ^SjVzѿfx0a zѿfGTlHЋ(mK^k#6|* E6Rל _ z%ͰTn76Ͱ|kb a@/OP0 ?Pre ϙl3||*a8[Ћ)m-%Tfù€^Kl3l-9@e8 /Gl3l/Oe(dž*€^W`>){*l# E faG kaC$ EDl3|ZB. fa繺r W zͰ5bC{a@/S0 ^ۻ=z߅f5λ0)m/^7 zߟf[Lp0R0 uQea@/GP0 _[[ z8ͰkU0AЋ 6WtɆf*l% E, f9TYl+ E\ fp[lX( EB fW 0R0 Jex _Gl3,Jv zѿf庵BذCЋ6[ ;ذGЋ=FC*6p*6Te8†| E\>CT0$zџ@l3.XeH`C~a@/S0  P\Ћ6ÏRTl(+ EY fHH+ z_jHR0)m.V!?`~eC3a@/Q0 ?嫧24cC+a@/[Q0 ytVlh- Ek f!К oGl5Vڱ0(mc 5Unl% E/ fЋ Gl3O2c a@/Q0[ Uta0)m* 0Q0[ T0^ЋVC9a<& z?f8PFĕ€^Ϡ`.S̆€^Ϧ`6K_͆hȡ3̆9€^ϡ`62a+€^Bl4d^a\a@/R0 Ngˆ€^/`=ם ˄_Fl3t ذZЋVC1a56 zѿj8GeĆ-€^o` Ć]€^` sg€^Al52|}€^`b.ʰ ?Hl5= ?Dl5$螃jwc€^`r p\ЋVC68~g f!3Nz`k|/,GtΕ隁c^sttmXydsZ\5K_56֤+KlM*TvkVι{MjMglnB,qzfM3k:Y̚gt>5Ϭ52?vlaK3^7ǚ'5˚ιvMOWk:h^J HSf@VJhȚ1>w%y?/P0Ȫ3p rcᱜ:C96<ѐKg(φ €^W`6t l- Em f!P Gl4걡0)uƙ<'s[ u?9:Cs9R 3\ˆ€^`6 =2y,=c=su(c a0(uQ<QqQV:CS3yz*8t0 Ol4ma@/ߦ`6* oa0k(J:ÚLoCxΐxLoM?3fa@/P0 5t#l/sFCM|_a@/S0 ul(. Eq fP Dl4\3Tbŀ^_Hl4\3\ȆF€^7`6 JЋVFCr Hl4x#n fp zߏhh3c a@/Q0 }Z6<, EFCSa6p0 SBl44a0s(:6, pΰ _Ml4\3ffa@/7S0 ul+ E^ fΰ zNg Dž?Nl4t!2F0 utk z_hVg(Ɔ€^W`6: PKЋZFC zߐh34dCsa@/S0 7 p0P0 =tkSЋFCO'N fp' z?h3 cXa@/R0 7 c0/R0 /a0(uylX& E2 fΰ @l4ܡ3l`a@/P0 w {pXЋF=:a6* ^k-t?Wwc€^`60U):CU6zџBl4ܧ30(tl+ E_ faЗ CJl4a0)tlxKЋ(uذMЋmFhaN zhxTg8ɆOЋFuoOl4ڳa0(q:60Ag8 ucC'KB0Y)sBQXuK\W,Oit2>Q)tCw麸><N1o/?k5?=inAeI,7.~H ;ik:g7rw]!6vZ5읔3$dH81.qf˿fK"|qqgXVgls<`8Dtb==CL\Rv]:,SZx^jwr>7_p-?54m9_oav ?nfl0BO|EӾGkwR>gxnr6cK}ʎ,% m U?|\R0Z^BX΂O)jA7K}a8>cGgI1~O{I~.Ɗ%o` fnT Ӷ):gsk>WWئ-grؖ2x{yV?J秹q޲2O9\-dF>S}J?>%M} V'|]9(llNq^a'r`z?pJ;ıyiNw2ǟ+Gje؎tBY|qz;/o /J}}^1#l;[Nvpނ?ն2l;]?(~f_ Bn<͊s_P/;E&=}A<_`My7MT$~6O=N }Aܾ?Ͽ/ge- b\6Ng N/}B|!~6|gp[szyo^i )Z~ os7mo{E\ܛNsW}sǸß1N{1|Kӯb_'~?2;^+'r>S\W@> Heading 1$$@&a$>*N@N Heading 2$d@&5CJOJQJaJD@D Heading 3$$@&a$ 5CJ\N@N Heading 4$d@&5CJOJQJaJ^@^ Heading 5$$ s d@&a$5CJOJQJ\aJ@@@ Heading 6$$@&a$5\F@F Heading 7$$@&`a$>*V@V Heading 8$d@&5B* CJOJQJaJphDA@D Default Paragraph FontVi@V  Table Normal :V 44 la (k(No List 6U@6 Hyperlink >*B*phff3HB@H Body Text dxxaJ8P@8 Body Text 2$a$VQ@"V Body Text 3 7$8$H$B*CJOJQJ^Jph:>@2: Title$da$5CJ$>@B>  Footnote TextCJaJ@&@Q@ Footnote ReferenceH*Ha             6123@A^_`abcduvxz{|}~12=>()| } BX:_}'Mors?34T$ % : b c d !!!!!!!\!]!""q#r###Z$$%%%%%%%%%'''';(<(((!)")I)}))*=*|***++++,I,J,--------.///\1]1111%2&2{2|2B4C4o445\555g6h6666777777777W8X8888888888889992939B9C9D999";#;F;i;j;s;;;;; <)<g<h<n<~<<<<<<<<< ==H=U=V=a=======>>> >?????????"@#@*@\@@@@IBJBfBgByBzB D!D]D^DDE]EEEcFdFyFzFIIIIMJNJOJ]JhJiJnJ{JJJJJJJ K KLLLLLLLLLMMMM"McMkMlMwMxMNNNNNNNNNNO'O:OPOQOVObOOOOOOPPPPGQHQIQJQXQcQsQQQQQQQQQR0R1R6RBRRRRRRRRRUUUUUUUUUUUUU$V/VBVXVVVVVVVVW/W=WDWEWPWQWXXXXXXXXXYY YYEYPYcYyYYYYYYY&Z.ZSZ{ZZZZZZZZw\x\\h_i_j_x___________``Q`Y`k`l`w`x`0b1bccdd dd$d7dOdbdtddddddddddddddfffgggggh*i+ii:jjjjmmmmmmcodoqqr&sshtit4u5ugvhvqvxvvvvvvvvvvvvvvwww-w.w@wAwVwWw { {||||}%}?}[}\}]}}}}%~&~'~Q~~~~~~Ā̀΀߀23FKNSjpq΄τބ%&01LJ y0y0y0y0y0y0y0y0y0y0y0y0y0y0y000000000(0(000000 0 0 0 0 0 0 0 000 0 0 0 000000000X0000 0 0 0 0 00 0 0 0 0 00 0 0 0 0 00 0 0 0 0 0000000000000000000000000000000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 000 0 0 0000 0 0 000000(0000000000000 0 0 0 0 0 0 00000000000000000000X00000000000000000000h0000000 0 0 0 0 0 00 000 00 00 00 0 0 00 0 00 0 0 0000000 0 00 00 00 00 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 00000 0 0 0 0 0 0 0 0 0 0 0 000(00000000 0 0 0 0 0 00000000 000 0 0 0 0 0 0 0 0 0 0 0 00 000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 00 000 0 0 0 0 0 0 0 0 0  0 0 0 0 0 0 0  0 0 0 0000 0000 0 0 0 0 0 0 0 0 0 0  0 0  0 0 0 0 0 0  0 0  0 0 00 000 0 0 0 0 0 00 0 0 0 0 0  0 0  0 0 0 0 0 0 0  0 0  0 0 0 00 000 0 0 0 0 0 0 0 0 0 0 0 0  0 0  0 0 0 0 0 0 0 0  0 0  0 0 00 0 00000000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0000000 0 0 0 0 00 00 0 0 0 0 0 0 0 0 0 0 0 0000000000000$ 0$ 0$ 0000000 00 00 00 0 0 0 00 00 000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 00' 000000000 0 0 0 0 00 0 0 0 0 0 0 0 0 0 00000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0' 00000 0 0 0 0 0 0 0 0 0 0000@0@000@0y00@0y00@0y00@0y00y00 y0y0y0y0y0y0y0y0y0y0y0y0y0y0y0y0y0y0y0y0  o/sC]\IQW`z > 4%b((()/5h>?W@@3A#CgDDDUEEFG"HH^LhRRRTUkUVVVPWWX0ZZZ^^D_Q_aabbggglhllcw~~~- [2SΌ JLMNOPRSTUVXYZ[\]^_abcdefghijklmnopqrstuvwxy{|}~ KO"$5E',i7rއ_=1.6"$f?4T*(&"$P;ZOK¯q :"$ke!/'Dd@f(  <  # A(   (  (  B S  ?x+66-o"rt  t\xtT\twgwtw$gwfww(e8d8deeCdCdee8*urn:schemas-microsoft-com:office:smarttagsCity9*urn:schemas-microsoft-com:office:smarttagsplace ,22pCCUUXX'h6h001$295K5::oBwB3S5Sh hɇ33333333332TBX:_% : !!"q""*#r#$Z$%%)I)778939D9h<<<=H=a== >????@*@K@\@x@@IIOJ{JJJJ KLLM"McMxMNNObOOOOPJQQQR1RBRRRRRUU$VXVVVVV/WQWXYEYyYYYYY&Z.Z{ZZj___`Q`x`cdmmrrhvWw|\}3qLJ22( D=sy^ɼ?Y"td.=Y08j#?(.j*}jA37t> {5U:7cdQ> ">S5@NG6a3H`vQQE"TX(Dl)[x:a\k27cbm\cH{fJcLXLScDfu,$Ai>~m JRp @|`-"3j~>8[u"* ^`OJQJo("  ^`OJQJo("  pp^p`OJQJo("  @ @ ^@ `OJQJo("  ^`OJQJo("  ^`OJQJo("  ^`OJQJo("  ^`OJQJo("  PP^P`OJQJo(" h88^8`OJQJo(hHh^`OJQJ^Jo(hHoh  ^ `OJ QJ o(hHh  ^ `OJQJo(hHhxx^x`OJQJ^Jo(hHohHH^H`OJ QJ o(hHh^`OJQJo(hHh^`OJQJ^Jo(hHoh^`OJ QJ o(hH^`CJOJQJo(^`CJOJQJo(opp^p`CJOJ QJ o(@ @ ^@ `CJOJ QJ o(^`CJOJ QJ o(^`CJOJ QJ o(^`CJOJ QJ o(^`CJOJ QJ o(PP^P`CJOJ QJ o(Hh^H`CJQJ o(hH" ^`OJQJ^Jo(hHopp^p`OJ QJ o(hH@ @ ^@ `OJQJo(hH^`OJQJ^Jo(hHo^`OJ QJ o(hH^`OJQJo(hH^`OJQJ^Jo(hHoPP^P`OJ QJ o(hHHh^H`CJQJ o(hH" ^`OJQJ^Jo(hHopp^p`OJ QJ o(hH@ @ ^@ `OJQJo(hH^`OJQJ^Jo(hHo^`OJ QJ o(hH^`OJQJo(hH^`OJQJ^Jo(hHoPP^P`OJ QJ o(hH ^`OJQJo("  ^`OJQJo("  pp^p`OJQJo("  @ @ ^@ `OJQJo("  ^`OJQJo("  ^`OJQJo("  ^`OJQJo("  ^`OJQJo("  PP^P`OJQJo(" h ^`OJQJo(h ^`OJQJo(oh pp^p`OJ QJ o(h @ @ ^@ `OJQJo(h ^`OJQJo(oh ^`OJ QJ o(h ^`OJQJo(h ^`OJQJo(oh PP^P`OJ QJ o(^`CJOJQJo(^`CJOJQJo(opp^p`CJOJ QJ o(@ @ ^@ `CJOJ QJ o(^`CJOJ QJ o(^`CJOJ QJ o(^`CJOJ QJ o(^`CJOJ QJ o(PP^P`CJOJ QJ o( ^`OJQJo("  ^`OJQJo("  pp^p`OJQJo("  @ @ ^@ `OJQJo("  ^`OJQJo("  ^`OJQJo("  ^`OJQJo("  ^`OJQJo("  PP^P`OJQJo(" Hh^H`CJQJ o(hH" ^`OJQJ^Jo(hHopp^p`OJ QJ o(hH@ @ ^@ `OJQJo(hH^`OJQJ^Jo(hHo^`OJ QJ o(hH^`OJQJo(hH^`OJQJ^Jo(hHoPP^P`OJ QJ o(hHHh^H`CJQJ o(hH" ^`OJQJ^Jo(hHopp^p`OJ QJ o(hH@ @ ^@ `OJQJo(hH^`OJQJ^Jo(hHo^`OJ QJ o(hH^`OJQJo(hH^`OJQJ^Jo(hHoPP^P`OJ QJ o(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohpp^p`OJ QJ o(hHh@ @ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJ QJ o(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohPP^P`OJ QJ o(hHHh^H`CJQJ o(hH" ^`OJQJ^Jo(hHopp^p`OJ QJ o(hH@ @ ^@ `OJQJo(hH^`OJQJ^Jo(hHo^`OJ QJ o(hH^`OJQJo(hH^`OJQJ^Jo(hHoPP^P`OJ QJ o(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohpp^p`OJ QJ o(hHh@ @ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJ QJ o(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohPP^P`OJ QJ o(hH hh^h`OJQJo( ^`OJQJo("  ^`OJQJo("  pp^p`OJQJo("  @ @ ^@ `OJQJo("  ^`OJQJo("  ^`OJQJo("  ^`OJQJo("  ^`OJQJo("  PP^P`OJQJo(" Hh^H`CJQJ o(hH" ^`OJQJ^Jo(hHopp^p`OJ QJ o(hH@ @ ^@ `OJQJo(hH^`OJQJ^Jo(hHo^`OJ QJ o(hH^`OJQJo(hH^`OJQJ^Jo(hHoPP^P`OJ QJ o(hHh88^8`OJQJo(hHh^`OJQJ^Jo(hHoh  ^ `OJ QJ o(hHh  ^ `OJQJo(hHhxx^x`OJQJ^Jo(hHohHH^H`OJ QJ o(hHh^`OJQJo(hHh^`OJQJ^Jo(hHoh^`OJ QJ o(hH ^`OJQJo("  ^`OJQJo("  pp^p`OJQJo("  @ @ ^@ `OJQJo("  ^`OJQJo("  ^`OJQJo("  ^`OJQJo("  ^`OJQJo("  PP^P`OJQJo("  hh^h`OJQJo(h hh^h`o(hH)h 88^8`hH.h L^`LhH.h   ^ `hH.h   ^ `hH.h xLx^x`LhH.h HH^H`hH.h ^`hH.h L^`LhH.^`CJOJQJo(^`CJOJQJo(opp^p`CJOJ QJ o(@ @ ^@ `CJOJ QJ o(^`CJOJ QJ o(^`CJOJ QJ o(^`CJOJ QJ o(^`CJOJ QJ o(PP^P`CJOJ QJ o( ^`OJQJo("  ^`OJQJo("  pp^p`OJQJo("  @ @ ^@ `OJQJo("  ^`OJQJo("  ^`OJQJo("  ^`OJQJo("  ^`OJQJo("  PP^P`OJQJo(" hHh^H`CJQJ o(hH" h88^8`OJQJ^Jo(hHoh^`OJ QJ o(hHh  ^ `OJQJo(hHh  ^ `OJQJ^Jo(hHohxx^x`OJ QJ o(hHhHH^H`OJQJo(hHh^`OJQJ^Jo(hHoh^`OJ QJ o(hH ^`OJQJo(  ^`OJQJo(  pp^p`OJQJo(  @ @ ^@ `OJQJo(  ^`OJQJo(  ^`OJQJo(  ^`OJQJo(  ^`OJQJo(  PP^P`OJQJo(  ^`OJQJo("  ^`OJQJo("  pp^p`OJQJo("  @ @ ^@ `OJQJo("  ^`OJQJo("  ^`OJQJo("  ^`OJQJo("  ^`OJQJo("  PP^P`OJQJo(" Hh^H`CJQJ o(hH" ^`OJQJ^Jo(hHopp^p`OJ QJ o(hH@ @ ^@ `OJQJo(hH^`OJQJ^Jo(hHo^`OJ QJ o(hH^`OJQJo(hH^`OJQJ^Jo(hHoPP^P`OJ QJ o(hH ^`OJQJo("  ^`OJQJo("  pp^p`OJQJo("  @ @ ^@ `OJQJo("  ^`OJQJo("  ^`OJQJo("  ^`OJQJo("  ^`OJQJo("  PP^P`OJQJo(" hHh^H`CJQJ o(hH" h 88^8`hH.h L^`LhH.h   ^ `hH.h   ^ `hH.h xLx^x`LhH.h HH^H`hH.h ^`hH.h L^`LhH.h^`OJQJo(hHh^`OJQJ^Jo(hHohpp^p`OJ QJ o(hHh@ @ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJ QJ o(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohPP^P`OJ QJ o(hHh hh^h`o(hH)h 88^8`hH.h L^`LhH.h   ^ `hH.h   ^ `hH.h xLx^x`LhH.h HH^H`hH.h ^`hH.h L^`LhH.Hh^H`CJQJ o(hH" ^`OJQJ^Jo(hHopp^p`OJ QJ o(hH@ @ ^@ `OJQJo(hH^`OJQJ^Jo(hHo^`OJ QJ o(hH^`OJQJo(hH^`OJQJ^Jo(hHoPP^P`OJ QJ o(hHHh^H`CJQJ o(hH" ^`OJQJ^Jo(hHopp^p`OJ QJ o(hH@ @ ^@ `OJQJo(hH^`OJQJ^Jo(hHo^`OJ QJ o(hH^`OJQJo(hH^`OJQJ^Jo(hHoPP^P`OJ QJ o(hH^`CJOJQJo(^`CJOJQJo(opp^p`CJOJ QJ o(@ @ ^@ `CJOJ QJ o(^`CJOJ QJ o(^`CJOJ QJ o(^`CJOJ QJ o(^`CJOJ QJ o(PP^P`CJOJ QJ o(h^`OJQJo(hHh^`OJQJ^Jo(hHohpp^p`OJ QJ o(hHh@ @ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJ QJ o(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohPP^P`OJ QJ o(hHh ^`OJQJo(h ^`OJQJo(oh pp^p`OJ QJ o(h @ @ ^@ `OJQJo(h ^`OJQJo(oh ^`OJ QJ o(h ^`OJQJo(h ^`OJQJo(oh PP^P`OJ QJ o(^`OJQJo(hH^`OJQJ^Jo(hHopp^p`OJ QJ o(hH@ @ ^@ `OJQJo(hH^`OJQJ^Jo(hHo^`OJ QJ o(hH^`OJQJo(hH^`OJQJ^Jo(hHoPP^P`OJ QJ o(hH^`o() ^`hH. pLp^p`LhH. @ @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PLP^P`LhH.Hh^H`CJQJ o(hH" ^`OJQJ^Jo(hHopp^p`OJ QJ o(hH@ @ ^@ `OJQJo(hH^`OJQJ^Jo(hHo^`OJ QJ o(hH^`OJQJo(hH^`OJQJ^Jo(hHoPP^P`OJ QJ o(hH(3HSc3j~l)[|n&&'3~`'u">Jc7c% f=Y#dQ>X( JRp,$Ai?Y"5@jA0IC1'\c#S(.j:a"?x$NGE"TU:~m {5`vQy @|(" @CJOJQJo(" ((Ϊj4*K\\>A0bw>>t          @PVˢb=p,쵦OhK.=R6y        R6y        eȔkB/P_\u&032@~S         XX"Y.TrjRrhF(,`]$4`^R6y                 R6y        R6y        ɚl:@Hbd\nC>\>J.                           hI        R6y        aL' 12=>% : b c d !!!!!!7777777X88888889939B9C9F;i;j;;; <g<h<n<~<<<<<<<<< ==H=U=V=a=======>>>???????"@#@*@\@@@NJOJ]JhJiJnJ{JJJJJJJLLLLLLLLMMMM"McMkMlMNNNNNNNNNO'OPOQOVObOOOOOIQJQXQcQsQQQQQQQQR0R1R6RBRRRRRRUUUUUUUUUUU$V/VXVVVVVVVV/W=WDWEWXXXXXXXXYY YYEYPYyYYYYYYY&Z.Z{ZZZZZi_j_x___________``Q`Y`k`l`cdd dd$dOdtddddddddddddhvqvxvvvvvvvvvvvvvvwww-w.w|}%}?}[}\}}}}%~&~'~Q~~~~Ā̀΀߀23FKNSjq΄τބ%&@22X022p@Unknown Gz Times New Roman5Symbol3& z Arial5& zaTahoma9GaramondI Arial Unicode MSEMonotype SortsA& Arial Narrow?5 z Courier New;Wingdings3z Times"1hxKg#&( f(r(r!4d  2qHX?2#Performance Measurement MethodologyMetrics Matt H. Evans Matt H. Evans(                           ! " # $ % & ' Oh+'0  4@ ` l x $Performance Measurement MethodologyMetricsMatt H. EvansNormalMatt H. Evans5Microsoft Office Word@`4<@:f@~m@B(r՜.+,0, hp  $Excellence in Financial Management  $Performance Measurement Methodology Title  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLNOPQRSTVWXYZ[\aRoot Entry FGcData D1TableWordDocumentkgSummaryInformation(MDocumentSummaryInformation8UCompObjq  FMicrosoft Office Word Document MSWordDocWord.Document.89q