STATE OF LOUISIANA LEGISLATIVE AUDITORapp.lla.la.gov/PublicReports.nsf/86256F9C007A906786256FB... · 2020. 9. 5. · department does not use Manageware, or any other formal criteria,

STATE OF LOUISIANALEGISLATIVE AUDITOR

Department of Agriculture and Forestry:Analysis of Program Authority

andPerformance Data

July 1997

Performance Audit Division

Daniel G. Kyle, Ph.D., CPA, CFELegislative Auditor

LEGISLATIVE AUDIT ADVISORY COUNCIL

MEMBERS

Representative Francis C. Thompson, ChairmanSenator Ronald C. Bean, Vice Chairman

Senator Robert J. BarhamSenator Wilson E. Fields

Senator Thomas A. GreeneSenator Craig F. Romero

Representative F. Charles McMainsRepresentative Edwin R. Murray

Representative Warren J. Triche, Jr.Representative David Vitter

LEGISLATIVE AUDITOR

Daniel G. Kyle, Ph.D., CPA, CFE

DIRECTOR OF PERFORMANCE AUDIT

David K. Greer, CPA, CFE

Department of Agriculture and Forestry:Analysis of Program Authorityand Performance Data

July 1997

Performance AuditOffice of Legislative AuditorState of Louisiana

Daniel G. Kyle, Ph.D., CPA, CFELegislative Auditor

Table of Contents

Legislative Auditor's Transmittal Letter vii

Executive Summary ix

Chapter One: Introduction

Audit Initiation and Objectives 1

Report Conclusions 2

Louisiana Performance Audit Program 3

Program Budgeting and Strategic Planning Focus on Outcomes 3

Executive Budget Is Basis for General Appropriation Act 7

Scope and Methodology 11

Areas for Further Study 13

Report Organization 14

Chapter Two: Department Overview

Chapter Conclusions 17

Department Oversees State Agricultural and Forestry Activities 18

Missions Not Updated to Include New Programs 22

31 Boards and Commissions Within the Department 31

Some Functions May Be Outmoded or Duplicative 32

Chapter Three: Analysis of Performance Data

Chapter Conclusions 39

Performance Data Needs Improvement 39

Office of Management and Finance Has No Goalsin the Executive Budget 41

Office of Marketing Performance Data Meet Most Criteria 43

Objectives for the Office of Agricultural andEnvironmental Sciences Are Not Measurable 45

Page iv Department of Agriculture and Forestry

Chapter Three: Analysis of Performance Data (Cont.)

Mission and Goal for Office of Animal Health ServicesDo Not Meet All Established Criteria 47

Office of Agro-Consumer Services Objective Does NotMeet Criteria 50

Office of Forestry Performance Data Meet Most Criteria 52

Performance Data for Office of Soil and Water ConservationMeet Established Criteria 55

Exhibits

Exhibit 1-1: Major Components of the Strategic Planning Process 4

Exhibit 1-2: Six Components of the Total Budget Request 8

Exhibit 1-3: Executive Budget and Appropriation Processes 10

Exhibit2-l: Expenditure, Budget, and Appropriation Data 19

Exhibit2-2: Organization Chart 20

Exhibit 2-3: Authorized Positions by Office 22

Exhibit 2-4: Comparison of Commodity Board Functions andOffice Functions 37

Exhibit 3-1: Criteria Used to Evaluate the Fiscal Year 1996-97Executive Budget Program Information 40

Exhibit 3-2: Results of Comparison of Office of Management andFinance's Performance Data to Established Criteria 42

Exhibit 3-3: Results of Comparison of Office of Marketing'sPerformance Data to Established Criteria 45

Exhibit 3-4: Results of Comparison of Office of Agriculturaland Environmental Sciences' Performance Datato Established Criteria 47

Exhibit 3-5: Results of Comparison of Office of Animal HealthServices' Performance Data to Established Criteria 49

Exhibit 3-6: Results of Comparison of Office of Agro-ConsumerServices' Performance Data to Established Criteria 51

Exhibit 3-7: Results of Comparison of Office of Forestry'sPerformance Data to Established Criteria 54

Exhibit 3-8: Results of Comparison of Office of Soil and WaterConservation's Performance Data to Established Criteria 56

Table of Contents Page v

Appendixes

Appendix A: List of References A.I

Appendix B: Boards and Commissions B.I

Appendix C: Employees by Type of Position for Fiscal Year 1996-97 C.I

Appendix D: Department of Agriculture and Forestry's Response ..D.I

Appendix E: Office of Planning and Budget's Response E.I

Page vi Department of Agriculture and Forestry

OFFICE OF

LEGISLATIVE AUDITORSTATE OF LOUISIANA

BATON ROUGE, LOUISIANA 70804-93971600 NORTH THIRD STREET

DANIEL G KYLE PH D CPA, CFE POST OFFICE BOX 94397

LEGISL^nVEAOTlTOR TELEPHONE: (504)339-3800LEGISLATIVE AUDITOR FACSIMILE: (504)339-3870

July 2, 1997

The Honorable Randy L. Ewing,President of the Senate

The Honorable H. B. "Hunt" Downer, Jr.,Speaker of the House of Representatives

andMembers of the Legislative Audit Advisory Council

Dear Legislators:

This report gives the results of our performance audit of the Analysis of ProgramAuthority and Performance Data of the Department of Agriculture and Forestry and its relatedboards and commissions. The audit was conducted under provisions of Title 24 of theLouisiana Revised Statutes of 1950, as amended. In addition, this audit is one step towardmeeting requirements of the Louisiana Performance Audit Program (Louisiana Revised Statute24:522).

The report represents our findings, conclusions, and recommendations. We have alsoidentified matters for legislative consideration. Appendix D contains the Department ofAgriculture and Forestry's response. Appendix E contains the Office of Planning andBudget's response. I trust that this report will be of use to you in your legislative decision-making process.

Sincerely,

Daniel G. Kyle, CPA, CFELegislative Auditor

DGK/jl

(AGRICULTURE AND FORESTRY]

Office of Legislative Auditor

Executive SummaryDepartment of Agriculture and Forestry:

Analysis of Program Authorityand

Performance Data

For fiscal year 1996-97, the Department of Agriculture andForestry was appropriated more than $58.5 million to oversee activitiesrelated to the state's agricultural industry. Our performance audit of thatdepartment found:

« Several functions have been added to the Department ofAgriculture and Forestry over the years, but the department'smissions have not been updated.

» There are 11 commodity promotional and research boards underthe department's jurisdiction. In some instances, two or moreboards promote, research, or oversee a single commodity.

» Currently, state law requires the Department of Agriculture andForestry to perform several functions that were one-time events,but are no longer needed. State law also provides for one-timeallocations that are no longer in effect from the department tospecific entities.

« The Department of Agriculture and Forestry currently does notengage in formal strategic planning. Without a strategic plan, thedepartment may or may not adequately formulate missions, goals,objectives, and performance indicators. Furthermore, thedepartment does not use Manageware, or any other formalcriteria, in developing its missions, goals, objectives, andperformance indicators.

Daniel G. Kyle, Ph.D., CPA, CFE, Legislative AuditorPhone No. (504) 339-3800

Executive Summary Page xi

AuditObjectives

The Office of the Legislative Auditor conducted thisperformance audit of the Department of Agriculture andForestry's executive budget program information in response tocertain requirements of Act 1100 of 1995. This report is one of aseries of reports on all major executive branch departmentsaddressing the following objectives:

• Determine if the department's missions and goals asreported in the fiscal year 1996-97 executive budgetare consistent with legislative intent and legalauthority

» Determine if the department's missions, goals,objectives, and performance indicators as reported inthe fiscal year 1996-97 executive budget are consistentwith established criteria

» Determine if the department's objectives andperformance indicators as reported hi the fiscal year1996-97 executive budget collectively provide usefulinformation for decision-making purposes

« Identify any programs, functions, and activities withinthe department that appear to be overlapping,duplicative, or outmoded

DepartmentOverview

Article IV, Section 10 of the state constitution createdthe Department of Agriculture and Forestry. This articleauthorizes the commissioner of agriculture to promote, protect,and advance agriculture. The Department of Agricultureand Forestry is composed of seven offices that administer85 functions. For fiscal year 1996-97, the department wasappropriated over $58 million and 799 positions.

Each program hi the executive budget represents anoffice of the department. All of the offices are authorized bystate law. However, there are some functions performed by thedepartment that are not statutorily authorized. For example, theFood Commodities Program within the Office of Managementand Finance has no statutory basis. A 1985 Executive Ordermoved the program from the Department of Education to theDepartment of Agriculture and Forestry. However, thisexecutive order has expired.

Page xii Department of Agriculture and Forestry

Some offices of the department have taken on responsi-bilities that are not expressly provided for in the law thatauthorizes that office's functions. For example, LouisianaRevised Statute 36:628(D) authorizes the Office ofAgro-Consumer Services to perform functions related to ensuringquality agriculture products for consumers. However, this officealso monitors scanners in retail stores and taxicab meters.

In addition, there are 31 boards and commissions underthe department. In some cases, two or more boards performfunctions related to the same commodity and may overlap. Inaddition, some boards and commissions perform functions similarto department functions. These functions could possibly beabsorbed by the department.

Matters for Legislative Consideration

2.1 The legislature may wish to consider adoptinglegislation placing the Food CommoditiesProgram within the Department of Agricultureand Forestry if it wishes this function to continuewithin that department.

2.2 If the legislature wishes the Department ofAgriculture and Forestry to continue to monitorsuch items as scanners and taxicab meters, thenit may wish to amend Louisiana Revised Statute36:628(D). Specifically, the amendment shouldinclude all consumer products and services, notjust agricultural products, in the functions of theOffice of Agro-Consumer Services.

2.3 The legislature may wish to consider legislationthat eliminates the following outdated require-ments for the Department of Agriculture andForestry from state law:

Executive Summary Page xiii

Matters for Legislative Consideration (Cont.)

a. Requirement that the commissioner keep aregister of state land (R.S. 3:7)

b. Weather Modification Program (LouisianaRevised Statute 3:15)

c. Budget allocations to various entities inLouisiana Revised Statute 3:14

2.4 The legislature may wish to consider eliminatingor combining some of the promotional boardsunder the authority of the Department ofAgriculture and Forestry. Certain boardfunctions may be absorbed by the Department ofAgriculture and Forestry. Combining oreliminating some of the boards would save perdiems, travel and administrative costs, and savecustomers from paying two assessments forsimilar services.

The department does not have a comprehensive strategicAnalysis of P^an ^at coordinates its various programs. Such a plan would

Performance ^P *e department to develop goals, objectives, and_ , performance indicators that are useful and informative.Data

In our review of the department's performance data,we found that all offices within the department have missionstatements. However, two offices did not have goals. Goalsare important because they provide a general end result towardwhich the department's efforts are directed.

For most offices, the objectives are not timebound ormeasurable. As a result, the objectives do not show the targetstoward which the department is striving.

Objectives for the Office of Soil and Water Conservation,however, did meet all of the established criteria. The objectivesand performance indicators collectively provide useful informa-tion for many reasons. These data show the outcome ofdepartment operations. Furthermore, these data measure thedepartment's progress toward achieving established goals.

Page xiv Department of Agriculture and Forestry

Recommendation

3.1 The Department of Agriculture and Forestryshould work with the Office of Planning andBudget to develop a formal strategic plan.During this process, the department shouldupdate its overall mission and each office'smission to reflect current operations. At thesame time, the department should develop goals,objectives, and relevant performance indicatorsfor its programs. Once these items are complete,the department should regularly review andupdate its strategic plan.

Chapter One: Introduction

Audit Initiationand

Objectives

The Office of the Legislative Auditor conducted thisperformance audit of the Department of Agriculture andForestry's (LDAF) executive budget program information hiresponse to certain requirements of Act 1100 of 1995. This actamended the state audit law Louisiana Revised Statute (R.S.)24:511, et seq. and created the Louisiana Performance AuditProgram. Although the legislative auditor has been conductingperformance audits since 1987, R.S. 4:522 formalizes an overallperformance audit program for the state. In addition to findingsolutions to present fiscal problems, the legislature created thePerformance Audit Program to identify and plan for the state'slong-term needs.

This report is one of a series of reports on all majorexecutive branch departments addressing the followingobjectives:

» Determine if the department's missions and goals asreported hi the fiscal year 1996-97 executive budgetare consistent with legislative intent and legalauthority

« Determine if the department's missions, goals,objectives, and performance indicators as reported hithe fiscal year 1996-97 executive budget are consistentwith established criteria

# Determine if the department's objectives andperformance indicators as reported hi the fiscal year1996-97 executive budget collectively provide usefulinformation for decision-making purposes

» Identify any programs, functions, and activities withinthe department that appear to be overlapping,duplicative, or outmoded

Page 2 Department of Agriculture and Forestry

I^H^B^HH^^ For fiscal vear 1996-97, LDAF was appropriated moreReport than $58 million to oversee the state's agricultural and

Conclusions forestry activities. The overall mission for LDAF currentlydoes not include the forestry function. The Office of Forestrywas placed under the department approximately 10 years ago,but the department's mission has not been updated to includethis function. Other functions have been added to thedepartment over time, but the related office missions have notbeen modified. Some missions and goals of the department'soffices are not consistent with state law.

The department administers 11 commodity promotionand research boards. For certain commodities, two or moreboards exist to promote, regulate, or research a singleproduct. These boards could be performing duplicative oroverlapping functions. In addition, some boards are inactiveand may soon be abolished.

LDAF does not engage in any type of formal strategicplanning. Furthermore, the department does not use anyformal criteria to establish its missions, goals, objectives, andperformance indicators.

Some programs' performance data met most of theestablished criteria, while other programs' performance dataneed improvement. All but two office's missions met theestablished criteria. Two of the seven offices did not havegoals listed hi the executive budget. The biggest weaknesseswere noted with the objectives and performance indicators.In some cases, performance indicators are given with norelated objectives. In addition, few objectives are timeboundor measurable.

Chapter One: Introduction PageS

LouisianaPerformance

Audit Program

R.S. 24:522 requires the legislative auditor to annuallymake recommendations to the legislature relative to theprograms and services that the various state agencies provide.R.S. 24:522(B) defines "state agency" for purposes of theLouisiana Performance Audit Program. This definition includesany state agency, office, department, board, commission,institution, division, committee, program, or legal entity withinthe legislative, executive, or judicial branch of state government.The definition also includes institutions of higher education. Therequirements of R.S. 24:522 do not apply to agencies, governingbodies, or offices of any local government or political subdivisionof the state.

Our initial efforts under R.S. 24:522 resulted in a July1996 report that examined the performance and progress ofLouisiana state government. That report followed up on allrecommendations made in performance audits and staff studiesissued by the legislative auditor during the previous three years.In that report, we tracked the progress of agencies inimplementing recommendations contained in the performancestudies and identified related legislation. We also identified anumber of problem areas in state government includinginadequate oversight and inadequate planning.

As part of our continuing efforts to meet the requirementsof R.S. 24:522, we have issued this report that examines thelegal authority for the department's programs and services. Thisreport also examines the program information contained hi thefiscal year 1996-97 executive budget and builds on the need forbetter planning. Similar performance audit reports are to beissued on all other executive branch departments.

ProgramBudgeting and

StrategicPlanningFocus onOutcomes

R.S. 39:43(A) required the state to adopt a programbudgeting system beginning in fiscal year 1988-89. R.S. 39:36requires the executive budget to be in a format that clearlypresents and highlights the programs operated by stategovernment. According to Manageware, a publication of theDivision of Administration's Office of Planning and Budget(OPB), program budgeting is a budget system that focuses onprogram objectives, achievements, and cost-effectiveness.Manageware also states that program budgeting is concernedwith outcomes or results rather than with individual items ofexpenditure.


Program budgeting includes the development of missions,goals, objectives, and performance indicators. These factors arecomponents of the strategic planning process. Strategic planningis a process that sets goals for the future and strategies forachieving those goals, with an emphasis on how best to useresources.

Exhibit 1-1 below shows how missions, goals, objectives,and performance indicators relate to each other. As can be seenin this exhibit, the mission is the base from which goals arederived. Objectives flow from the goals and performanceindicators flow from the objectives.

Exhibit 1-1

Major Components of theStrategic Planning Process

PERFORMANCEINDICATORS

Source: Prepared by legislative auditor's staff using a similar diagram inManageware.

Chapter One: Introduction Page 5

Manageware defines the terms in Exhibit 1-1 as follows:

» Mission: a broad, comprehensive statement of theorganization's purpose. The mission identifies whatthe organization does and for whom it does it.

• Goals: the general end purposes toward which effortis directed. Goals show where the organization isgoing.

• Objectives: specific and measurable targets foraccomplishment. Objectives include a degree or typeof change and a timetable for accomplishment.

« Performance Indicators: the tools used to measurethe performance of policies, programs, and plans.

According to Manageware, there are five types ofperformance indicators:

1. Input indicators measure resource allocation anddemand for services. Examples of input indicators arebudget allocations and number of full-time equivalentemployees.

2. Output indicators measure the amount of products orservices provided or the number of customers served.Examples of output indicators include the number ofstudents enrolled in an adult education course, thenumber of vaccinations given to children, and thenumber of miles of roads resurfaced.

3. Outcome indicators measure results and assessprogram impact and effectiveness. Examples ofoutcome indicators are the number of persons able toread and write after completing an adult educationcourse and the change in the highway death rate.Outcome indicators are the most importantperformance measures because they show whether ornot expected results are being achieved.

4. Efficiency indicators measure productivity and cost-effectiveness. They reflect the cost of providingservices or achieving results. Examples of efficiencyindicators include the cost per student enrolled in anadult education course, the bed occupancy rate at a


hospital, and the average processing time forenvironmental permit applications.

5. Quality indicators measure effectiveness in meetingthe expectations of customers, stakeholders, and othergroups. Examples of quality indicators include thenumber of defect-free reports compared to the numberof reports produced, the accreditation of institutions orprograms, and the number of customer complaintsfiled.

Manageware also points out the benefits of programbudgeting. According to Manageware, program budgetingstreamlines the budget process. Manageware also says thatprogram budgeting supports quality management by allowingmanagers more budgetary flexibility while maintainingaccountability for the outcomes of programs. Since budgetappropriations are made at the program level, program managerscan more easily shift funds from one expenditure category toanother to cover unanticipated needs, according to Manageware.

The need for accountability in government operations isgaining recognition both domestically and internationally.According to a recent report issued by the United States GeneralAccounting Office, the federal government is currentlyimplementing the Government Performance and Results Actof 1993. This act requires agencies to set goals, measureperformance, and report on then- accomplishments. The reportalso cites several states including Florida, Oregon, Minnesota,Texas, and Virginia and foreign governments such as Australia,Canada, New Zealand, and the United Kingdom that are alsopursuing management reform initiatives and becoming moreresults-oriented.

In Louisiana, the 1996-97 general appropriation bill andresulting act included program descriptions for the first time.Based on recent information from the House AppropriationsCommittee, the fiscal year 1997-98 general appropriation bill willalso include performance indicators. For fiscal year 1997-98,this information will be presented for informational purposesonly. However, in the future, it will serve as a starting point forthe full implementation of performance based budgeting.

Chapter One: Introduction Page?

Executive BudgetIs Basis

for GeneralAppropriation

Act

Article VII, Section 11(A) of the Louisiana Constitutionrequires the governor to submit a budget estimate to thelegislature that sets forth the state expenditures for the ensuingfiscal year. This budget estimate, the executive budget,1 mustinclude recommendations for appropriations from the stategeneral fund, dedicated funds, or any other funds that are subjectto legislative approval.

R.S. 39:36 requires the executive budget to be configuredin a format that clearly presents and highlights the programsoperated by state government. This statute also requires theexecutive budget to include:

(1) an outline of the agency's programmatic structure,which should include an itemization of all programswith a clear description of the objectives of eachprogram;

(2) a description of the activities that are intended toaccomplish each objective; and

(3) clearly defined indicators of the quantity and qualityof performance of these activities.

OPB develops the executive budget based on voluminousmaterial contained in various documents prepared by thedepartments as part of their budget requests. The budget requestpackages are made up of six separate components, which arelisted in Exhibit 1-2 on the following page. These packagescontains both financial and program information.

The governor also submits a capital outlay budget. However, the scope ofthis audit includes only the executive budget.


Exhibit 1-2

Six Components of the Total Budget Request

• Operational Plan

• Existing Operating Budget

II Continuation Budget Forms

• Technical/Other Adjustment Package

• New or Expanded Service Request

• Total Request Summary

Source: Prepared by legislative auditor's staff using Manageware.

Operational plans describe the various programs withinstate agencies. They also give program missions, goals,objectives, and performance indicators.

Existing operating budgets describe the initial operatingbudgets as adjusted for actions taken by the Joint LegislativeCommittee on the Budget, the Interim Emergency Board, thelegislature, and/or the governor.

Continuation budgets describe the level of funding foreach budget unit that reflects the resources necessary to carry onall existing programs and functions at the current level of servicehi the ensuing fiscal year. These budget components include anyadjustments necessary due to the increased cost of services ormaterials as a result of inflation and increased work loadrequirements resulting from demographic or other changes.Continuation budgets contain program information.

Technical/other adjustment packages allow for thetransfer of programs or functions from certain agencies ordepartments to other agencies or departments. However, totaloverall revenues and expenditures cannot be increased. Thetechnical/other adjustment packages also contain programinformation.

New or expanded service requests are designed toprovide information about the cost of new and/or expanded


services that departments will provide. These service changescan come about as a result of regulation or procedural changesthat are/were controlled by the agency or by the addition ofservices that were not previously provided. The new orexpanded service requests also contain program information.

Finally, the total request summaries provide a cross-check of the total budget request document. These forms aredesigned to provide summaries of all the requested adjustmentsmade to arrive at the total budget requests.

For the 1996-97 fiscal year, OPB prepared and publishedseveral volumes of a two-part executive budget using thedepartments' budget request packages. One part of the executivebudget contained financial information, and the other partcontained program information. The program informationincluded program descriptions, missions, goals, objectives, andperformance indicators related to the services and products ofeach department resulting from spending state revenues.

According to R.S. 39:37, the governor must submit theexecutive budget to the legislature. The governor must make acopy of the executive budget available to each member of thelegislature. In addition, a copy is submitted to the JointLegislative Committee on the Budget. The constitution requiresthat the governor then submit a general appropriation bill forproposed ordinary operating expenditures in conformity with theexecutive budget document that was submitted to the legislature.

The general appropriation bill moves through thelegislature similar to any other bill. The AppropriationsCommittee in the House of Representatives initially hears the billand then it moves to the Senate Finance Committee. Both theHouse and Senate may amend the bill. The bill is voted upon inits final form by the full membership of both chambers. OPBmonitors any amendments the legislature makes to the bill andreports these changes to the state departments. After the generalappropriation bill passes the legislature, it is forwarded to thegovernor. Once the governor signs the bill, it becomes law inthe form of the General Appropriation Act. The stateconstitution, however, allows the governor to veto any line itemin the appropriation bill. A veto can be overridden by a two-thirds vote of the legislature. Exhibit 1-3 below illustrates theexecutive budget and appropriation processes.


Exhibit 1-3

Executive Budget and Appropriation Processes

E x e c u t i v e B u d g e t Process A p p r o p r i a t i o n Process

D e p a r t m e n t s s u b m i t totalbudge t reques t packages to

O P B .

O P Bprocesses

b u d g e t r eques t s .

E X E C U T I V E B U D G E T

E x e c u t i v e b u d g e ts u b m itted to

Jo in t Leg i s l a t i ve C o m m i t t e eon the B udge t

and m a d e avai lable to eachm e m b e r of the leg is la ture .

G o v e r n o r p r epa re sGenera l A p p r o p r i a t i o n B i l l

in c o n f o r m i t y w i thexecu t ive b u d g e t .

hiG o v e r n o rs u b m i ts

G e n e r a l A p p r o p r i a t i o n

^

Bil l .

r

Legis la tu redeba tes /am ends

G e n e r a l A p p r o p r i a t i o n

^

Bil l .

rG o v e r n o r s igns

G eneralA p p r o p r i a t i o n

Bil l .*

G E N E R A LA P P R O P R I A T I O N

A C T

* The governor has line-item veto power.

Source: Prepared by legislative auditor's staff using the state constitution, state law, and Manageware.


^^™ Overview. This performance audit of the Department ofAgriculture and Forestry's program information was conductedunder the provisions of Title 24 of the Louisiana Revised Statutes

Methodology of 1950, as amended. All performance audits are conducted inaccordance with generally accepted governmental auditingstandards as promulgated by the Comptroller General of theUnited States. Work on this audit began in August 1996.

This section provides a summary of the methodologyused in this audit. Based on planning meetings held bylegislative audit staff, we formulated audit objectives that wouldaddress issues specific to the program information contained inthe executive budget. The audit focused on the fiscal year 1996-97 executive budget program information.

References Used. To familiarize ourselves withperformance measurement, program budgeting, andaccountability concepts, we reviewed various publicationsincluding the following:

» Manageware published by the Office of Planning andBudget (1990 and 1996 editions)

« Service Efforts and Accomplishments Reporting: AnOverview published by the Governmental AccountingStandards Board (GASB) (1990)

» Executive Guide: Effectively Implementing theGovernment Performance and Results Act publishedby the U.S. General Accounting Office (June 1996)

* Various reports by the Canadian ComprehensiveAuditing Foundation

• Reports from various other states that haveimplemented program budgeting and strategicplanning

These publications are listed in detail in Appendix A. Wealso conducted interviews with personnel of the Urban Institute,the federal Office of Management and Budget (OMB), andGASB. These individuals represent both the theoretical andpractical sides of current performance measurement andaccountability efforts.


To gain an understanding of the state's budget process,we reviewed state laws regarding program budgeting. Inaddition, we interviewed staff of OPB and LDAF regarding theirbudget processes.

Legal Basis for Missions and Goals. We searched stateand federal laws to determine whether there was legal authorityfor missions and goals of the department and its programs. Wealso reviewed applicable laws to determine legislative intentrelated to the creation of the department and the functions thatthe department and its programs are intended to perform. Inaddition, we reviewed and organized data obtained from thedepartment on its structure, functions, and programs. We alsointerviewed key department personnel about these issues. Weincluded within the scope of our detailed audit work all relatedboards, commissions, and like entities that requested funding inthe executive budget. We also prepared a listing, which iscontained hi Appendix B, of all related boards, commissions,and like entities, regardless of whether they requested funding.

Comparison of Program Information to Criteria. Wedeveloped criteria against which to compare the department'smissions, goals, objectives, and performance indicators asreported in the fiscal year 1996-97 executive budget. To helpdevelop these criteria, we gathered information from GASB,OMB, the Urban Institute, and Manageware. During our criteriadevelopment process, we obtained ongoing input from GASB,OMB, and the Urban Institute. We also obtained concurrencefrom GASB on our final established criteria. We then comparedthe missions, goals, objectives, and performance indicators to theestablished criteria.

In addition, we evaluated the objectives and performanceindicators to determine if they collectively provide usefulinformation to decision-makers. When deficiencies or otherproblems were identified, we discussed them with appropriatepersonnel of the department and OPB. We did not assess thevalidity or reliability of the performance indicators.


Although other documents contain program informationon the department, we only examined the missions, goals,objectives, and performance indicators contained in the executivebudget. This decision was made because the executive budget isthe culmination of OPB's review and refinement of the budgetrequest components. This is also the document presented to thelegislature as the governor's request for funding.

Potential Overlapping, Duplicative, or OutmodedAreas. Finally, we reviewed the program descriptions and legalauthority for the department's programs and related boards,commissions, and like entities to identify areas that appeared tobe overlapping, duplicative, or outmoded. We defined theseterms as follows:

« Overlapping: instances where two or more programsappear to perform different activities or functions forthe same or similar purposes

» Duplicative: instances where two or more programsappear to conduct identical activities or functions forthe same or similar purposes

» Outmoded: those programs, activities, or functionsthat appear to be outdated or are no longer needed

We did not conduct detailed audit work on the areas weidentified as potentially overlapping, duplicative, or outmoded.We only identified them for further review at another time.

Areas forFurther Study

During this audit, we identified the following areas thatrequire further study:

» As previously mentioned, assessing the validity andreliability of performance indicators was not withinthe scope of this audit. However, if the legislatureintends to include performance indicators in futureappropriation bills and acts, validity and reliabilitybecome increasingly important. Consequently, in thefuture, the legislature may wish to direct a study ofthe validity and reliability of performance indicatorsincluded in the executive budget.


» The programs, functions, and activities that appear tobe overlapping, duplicative, or outmoded should beassessed in detail to determine whether they are trulyoverlapping, duplicative, or outmoded. Once theseassessments are completed, the legislature may decidewhether any of these programs, functions, andactivities should be altered, expanded, or eliminated.

» The availability of management information systemsthat can readily integrate data from a variety ofsources is essential to a successful program budgetingsystem. Capturing accurate and meaningfulperformance data is important because of the increasedemphasis the legislature is placing on programinformation. Therefore, the capabilities of thedepartment's management information system asrelated to program information should be addressed hithe near future.

» The department, through the Office of Soil and WaterConservation, engages in cooperative agreements withother state and federal agencies to perform certainfunctions related to coastal vegetation and solid wastemanagement. Similar responsibilities are assigned tothe Department of Natural Resources and theDepartment of Environmental Quality. Additionalstudy is needed to determine if any overlap orduplication exists between these departments.

^^ The remainder of this report is divided into the followingchapters and appendixes:

Organization« Chapter Two describes LDAF. This chapter gives

the legal authority for the department and its programsas well as other information that describes thedepartment and related boards and commissions. Thischapter also compares the missions and goals of thedepartment as reported hi the fiscal year 1996-97


executive budget to their legal authority. In addition,this chapter discusses programs, functions, andactivities within the department that appear to beoverlapping, duplicative, or outmoded.

» Chapter Three gives the results of our comparison ofthe department's missions, goals, objectives, andperformance indicators as reported hi the fiscal year1996-97 executive budget to established criteria. Inaddition, this chapter discusses whether the objectivesand performance indicators collectively provide usefulinformation for decision-making purposes.

» Appendix A is a list of references used for this audit.

• Appendix B is a listing of all boards and commissionsrelated to the department.

« Appendix C is the number of employees by type ofposition for fiscal year 1996-97.

« Appendix D is the Department of Agriculture andForestry's response.

« Appendix E is the Office of Planning and Budget'sresponse.


Chapter Two: Department Overview

••••••••m LDAF is primarily responsible for overseeing activitiesChapter related to the state's agricultural industry. Over the years,

Conclusions several functions have been added to the department, but thedepartment's missions have not been updated to includethese functions. For example, Act 581 of the 1986 RegularLegislative Session added the Office of Forestry to theDepartment of Agriculture. However, the department'smission statement in the executive budget has not beenupdated to include the forestry function. In addition, anexecutive order added the Food Commodities Program to theOffice of Management and Finance, but that office's missiondoes not reflect this addition. Furthermore, the executiveorder making this move has since expired.

LDAF has 11 commodity promotional boards underits jurisdiction. These promotional boards are administeredas separate entities. In some instances, two or more boardsexist that promote, research, or oversee a single commodity.

Currently, state law requires LDAF to performseveral functions for specific purposes, but these functionsare no longer needed. State law also provides for one-tuneallocations from the department to specific entities.

Some offices are performing functions that are notexpressly provided for in the section of state law thatestablishes the purposes of these offices. In addition, themissions of these offices have not been updated to includethese functions.


DepartmentOversees StateAgriculturaland Forestry

Activities

Article IV, Section 10 of the state constitution createdLDAF. This article authorizes the commissioner of agricultureto promote, protect, and advance agriculture. The constitutionexcludes research and educational functions expressly allocatedby the constitution or by law to other state agencies.

The commissioner directs the department and isresponsible for adopting all rules and regulations implementinglaws related to agriculture and forestry. Each office within thedepartment is directed by an assistant commissioner. In additionto the office that is domiciled in Baton Rouge, LDAF hasregional locations throughout the state.

LDAF is composed of seven offices that administer85 functions. In addition, the department operates auxiliaryprograms. According to Act 1217 of the 1995 RegularLegislative Session, auxiliary programs conduct businessenterprises, auxiliary service, and interagency service. For fiscalyear 1996-97, the department was appropriated over $58 million.Exhibit 2-1 on the following page shows the department'sexpenditures for fiscal year 1995-96, its requested expendituresfor fiscal year 1996-97, and appropriated amounts for fiscal year1996-97.

Exhibit 2-2 on pages 20-21 is an organization chart of thedepartment. Exhibit 2-3 on page 22 lists the number ofauthorized positions hi each office within the department. Forfiscal year 1996-97, the department has 799 authorized positions.In addition, Appendix C contains a breakdown of the number ofemployees by office and type of position.

Chapter Two: Department Overview Page 19

Exhibit 2-1

Department of Agriculture and Forestry

Expenditure, Budget, and Appropriation Data

Office

Management and Finance

Marketing

Agricultural andEnvironmental Sciences

Animal Health Services

Agro-Consumer Services

Forestry

Soil and Water Conservation

Auxiliary Program

Total

Actual1995-96

$15,506,000

1,622,000

6,282,000

8,677,000

2,242,000

11,724,000

2,003,000

1,725,000

$49,781,000

Requested1996-97

$14,380,788

1,655,080

6,532,336

9,355,529

2,471,382

11,958,751

2,175,900

9,436,345

$57,966,111

Appropriated1996-97

$13,529,905

2,012,357

6,752,008

9,690,592

2,562,715

12,395,203

2,185,352

9,436,345

$58,564,477

Source: Prepared by legislative auditor's staff using data obtained from the 1996-97 Executive Budget, the1996-97 General Fund Appropriations Executive Summary, and the Comprehensive Annual FinancialReport for the year ending June 30, 1996.


Exhibit 2-2Department of Agriculture and Forestry

Organization ChartOffices of Management and Finance, Marketing, Agriculturaland Environmental Sciences, and Animal Health Services Only

As of September 9,1996

1 Commissioner of Agriculture I

'Office of Management and FinanceAssistant Commissioner

1Administrative

1District Clerical Support

Print Shop

1Supportive Services

1Food Distribution

1Computer Services

1Facility and Fleet

Management

1Auditing

Source: Prepared by legislativeand Forestry.

Confidential Assistant

Deputy Commissioner

Office of MarketingAssistant Commissioner

1Administrative

1Agri-Business

1State MarketCommission

1LA Agricultural

Finance Authority

1LA AlligatorMarketing

DevelopmentAuthority

1Link Deposit

Program

1Market

Development Boards

11 Market News

|

1 Special EventsCoordinator

^[ AgriculturalStatisticalServices

|

1 Southern V.S.Trade Association

Staff Attorney

Public Information

1Office of Agricultural andEnvironmental SciencesAssistant Commissioner

1| Administrative

|Pesticides andEnvironmental

Programs

1Seed Programs

1Horticulture and

QuarantinePrograms

1Agriculture Chemical

Programs

1Advisory andRegulatoryCommittee

1Boards and Commissions

Office of Animal Health ServicesAssistant Commissioner

1Administrative

|Federal/State Meat

Program

1Grading and Certification

1Poultry and Eggs

1Louisiana

Egg Commission

1Fruits andVegetables

1Livestock

Sanitary Board

1Livestock Brand

Commission

1VeterinaryDiagnosticLaboratory

System

auditor's staff using information provided by the Department of Agriculture



Organization ChartOffices of Agro-Consumer Services, Forestry,

and Soil and Water Conservation OnlyAs of September 9,1996

1 Commissioner of Agriculture |

Confidential Assistant •

Deputy Commissioner

__ ,,J __ __ ____

Staff Attorney

Public Information•

1 Office of Agro-Consumer Services 1 1 Office of Forestry 1 1 Office of Soil and Water Conservation 1Assistant Commissioner | | Assistant Commissioner | | Assistant Commissioner |

1 1

1 Administrative I 1 LA Forestry| | Commission

1

1 Administrative

1

1 Agriculture 1 AdministrativeCommodities 1Commission 1

1

1 State Committee

1| Milk Testing | | Forest Protection

11 Conservation Districts

1

1 Dairy Stabilization 1 1 ReforestationBoard |

1

1 1 Soil Survey

1

1 Weights and 1 1 Forest ManagementMeasures 1 1

1 1 Non-Point Source Pollution

1

[ Indian CreekRecreation

Area 1 Coastal WetlandsTask Force/Coastal

Revegetation Program

11 Information and Education I I Agriculture Solid Waste

1 Program

1

1District Field Operations 1 Animal WasteCost Sharing

Program

| Wetlands |

1

Source: Prepared by legislative auditor's staff using information provided by the Department of Agricultureand Forestry.



Authorized Positions by OfficeFiscal Year 1996-97

OfficeManagement and Finance

MarketingAgricultural and Environmental Sciences

Animal Health ServicesAgro-Consumer Services

Forestry

Soil and Water Conservation

Total

Number

12123

12619652

27110

799Source: Prepared by legislative auditor's staff using information obtained

from the Department of Agriculture and Forestry.

MissionsNot Updated

to IncludeNew Programs

The mission statements of the department have not beenupdated even though the department has performed somefunctions as long as 10 years. In addition, there is no clear legalauthority for the department to operate some functions.

The overall mission statement for LDAF listed in the1996-97 executive budget is parallel to its constitutionalprovision. The mission is to exercise all functions of the staterelating to the promotion, protection, and advancement ofagriculture. As required by the constitution, the mission does notinclude research and educational functions allocated to other stateagencies. Furthermore, the mission statement does not includethe department's forestry functions.

According to department officials, the mission statementfor the department has not changed for many years. Act 581 ofthe 1986 Regular Legislative Session added the Office ofForestry to the Department of Agriculture. However, themission statement in the executive budget has not been updated toinclude this component.


The department carries out its mission through its sevenoffices. A discussion of each office and its mission and goalfollows.

Office of Management and Finance

The mission of the Office of Management and Financeis consistent with state law. However, there was no goal forthis program hi the executive budget. The Office of Managementand Finance includes eight operations. These operations areadministrative, district clerical services, print shop, supportiveservices, computer services, facility and fleet management,auditing, and the Food Commodities program.

R.S. 36:626 gives responsibility to the assistantcommissioner for management and finance for accounting andbudget control, procurement and contract management,management and program analysis, data processing, personnelmanagement, and grants management for the department.


Mission The mission of the Office of Management andFinance is to provide the leadership and staffsupport for planning, production, completion andevaluation of all activities of the Department ofAgriculture and Forestry. This program serves as acentral manager for revenue, purchasing, payroll,and computer functions. It is also responsible forbudget preparation, management of the department'sfunds, and distribution of food commodities donatedby the United States Department of Agriculture(USDA).

Goal No Goal

The Food Commodities Program is not included in thelegal authority for this office or hi the office's mission. Theprogram encompasses the School Lunch program and the NeedyFamily Program. According to the assistant commissioner formanagement and finance, this program was formerly within theDepartment of Education, but was transferred to LDAF byexecutive order.


Executive Order EWE 85-35, dated July 9, 1985, movedthe Food Commodities program from the Department ofEducation to LDAF. According to R.S. 49:215(C), executiveorders terminate 60 days following adjournment of the regularlegislative session that follows the issuing governor's leavingoffice. As a result, there is no legal basis for the FoodCommodities Program to be in the department.

Office of Marketing

The mission and the goal of the Marketing Program, aslisted hi the executive budget, are consistent with state law.R.S. 36:628(B) authorizes the Office of Marketing to overseeprograms for the development and growth of markets forLouisiana agricultural products. The executive budget does notspecifically identify the mission statement for the Office ofMarketing.

Office of Marketing

Mission

Goal

The program operates financial, informational,promotional and market development activities.

To promote the development and growth ofmarkets for the Louisiana food, agriculture, andforest product industries.

This office performs functions that primarily deal with thestate's agri-business, market development for various stateagricultural products, and trade associations. Marketdevelopment includes providing loans, loan guarantees, andlinked deposits to individuals involved hi agri-business. Inaddition, the Market News Service collects and disseminatesprice and market information on livestock, poultry and eggs,rice, grams, sweet potatoes, and fruits and vegetables. Thisoffice also performs administrative services for 11 commodityboards.


Furthermore, the Office of Marketing administers thefarm youth loan program, as required by law. In the executivebudget, the farm youth loan program is shown in two places.The loan program's performance data is shown under the Officeof Marketing. The loan program is also included hi thedepartment's Auxiliary program.

Office of Agricultural and Environmental Sciences

The mission and goal of the Office of Agricultural andEnvironmental Sciences are consistent with state law. However,this office performs some functions that are not included hi themission or provided for hi state law.


Mission

Goal

The program conducts many activities to sampleand inspect purchased seed, fertilizers, andpesticides; enforce material quality requirements;and assist farmers to properly apply them formaximum economy and safety.

This program exists to ensure that Louisianafarmers receive sound quality ingredients for theproduction of food and fiber in an environmentallysafe manner.

According to R.S. 36:628(C), the Office of Agriculturaland Environmental Sciences performs technical services andlaboratory functions for Louisiana farmers. Currently, this officeadministers four functions. These functions include:

« Insuring the proper application of pesticides

» Regulating the seed industry

* Licensing plant nurseries and eradicating Africanizedhoney bees

* Regulating the quality of livestock feed and dog andcat food


The fourth function of this office does not directly relateto the mission because the quality of dog and cat food areexcluded from the mission. Furthermore, state law does notprovide for regulating the quality of dog and cat food within thisoffice.

In addition, this office provides administrative supportto various advisory and regulatory commissions. Thesecommissions are:

» Advisory Commission on Pesticides

« Structural Pest Control Commission

« Horticulture Commission

» Seed Commission

» Feed Commission

» Fertilizer Commission

Office of Animal Health Services

Although not specifically identified as such in theexecutive budget, the mission and goal for this program aregenerally consistent with state law. However, the missionincludes grading fresh produce and grams. State law does notinclude these functions in this office. These functions appear tobetter fit the mission of the Office of Agro-Consumer Services.


Mission

Goal

The program inspects and grades food products,controls livestock diseases, and tracks ownership oflivestock through a branding activity.

Maintaining a safe and healthful food supply


R.S. 36:628(E) states the Office of Animal HealthServices is responsible for the inspection of meat and the controland eradication of infectious diseases that affect state livestockand poultry industries. In addition, state law requires this officeto control livestock theft and to deny a market for stolen cattleand horses in Louisiana.

According to department officials, the Office of AnimalHealth Services also operates a nuisance control function. Thisfunction was once performed by the Department of Wildlife andFisheries, but was eliminated in that department. LDAF employsfour trappers to eliminate coyote and beaver that are nuisances tolivestock. State law does not provide for this function. Inaddition, the office's mission does not include this function.

Office of Agro-Consumer Services

The mission statement for the Office of Agro-ConsumerServices and the legal authority for the office appear to beconsistent. However, there was no goal for this program in theexecutive budget. R.S. 36:628(D) authorizes the office toperform certain functions to ensure quality agricultural productsfor the consumer. These functions include inspecting poultry anddairy products, regulating weights and measures, and classifyingperishable commodities. In addition, state law says this office isresponsible for licensing and inspecting state-bonded warehousesand other functions that insure quality agricultural products forthe consumer.


Mission

Goal

To regulate weights and measures; licenseweighmasters, scale companies, and technicians;license and inspect farm warehouses and milkprocessing plants; and license grain dealers,warehouses, and cotton buyers.

No Goal


The functions of this office have expanded beyond justagricultural products. According to officials with this office, theweights and measures function will soon include checkingscanners at all retail stores and taxicab meters to ensure theiraccuracy. LDAF issued an emergency rule hi December 1996that authorizes the Office of Agro-Consumer Services to regulatethe use of bar code scanning devices. This rule was establishedbecause consumers were complaining about being overcharged atvarious retail businesses.

Office of Forestry

The legal authority for the Office of Forestry and itsmission statement and the goal in the executive budget areconsistent. R.S. 36:628(F) establishes the functions of the Officeof Forestry. The State Forestry Commission selects and directsthe commissioner of forestry.

Office of Forestry

Mission

Goal

To protect, conserve, and replenish the state'sforest resources.

To ensure the sustained high level of production ofwood fiber while enhancing the recreational,wildlife habitat, watershed protection, and airquality values of forest lands.

This office administers and supervises activities thatprotect, manage, and preserve the state's forests. The Office ofForestry operates eight regional offices throughout the state.These regional offices are part of the forest protection functionand they help with fire fighting as well as the detection andsuppression of forest fires. The regional offices administerprograms that deal with reforestation, forest management,information and education.


According to information obtained from the department,this office also includes the Indian Creek Recreation Area. Thisrecreation area is located in Alexander Forest and is owned bythe State Forestry Commission. This recreation area is operatedby forestry employees and is self-sustained by admission andother fees. Operating this recreation area is not shown as part ofthe program description for the Office of Forestry. Rather, it isshown in the Auxiliary program.

This function is not included in the mission of the Officeof Forestry. However, R.S. 3:4402(A) requires the StateForestry Commission to adopt a comprehensive forest andrecreational management plan for the Alexander State Forest andIndian Creek Lake.

Office of Soil and Water Conservation

According to R.S. 36:628(G), the Office of Soil andWater Conservation shall perform the functions of the staterelating to soil and water conservation. This office providesadministrative support to the 43 conservation districts locatedthroughout the state. The districts have approximately 100employees. The district employees are not employed by LDAF,but by the local conservation districts. LDAF only providesadministrative support.


Mission

Goal

To provide effective and efficient assistance to landmanagers in developing and implementing solutionsto the conservation and restoration of water quality,wetlands, and soils.

To protect land, water and related resourcesstate.

of the


According to department officials, this office is alsoinvolved with coastal revegetation and development of solidwaste management plans as related to farm byproducts. Forexample, sugarcane stalks must be properly disposed of toprevent damage to soil and water. The office entered intocooperative endeavor agreements with other state agenciesincluding the Department of Natural Resources (DNR) and theDepartment of Environmental Quality (DEQ). DNR also has aprogram that deals with coastal revegetation. However,according to the assistant commissioner for the Office of Soil andWater Conservation, DNR does not have a system to performcoastal revegetation programs. Rather, DNR contracts with thisoffice and others to perform those functions. In addition, DEQhas a program that deals with solid waste management.According to the assistant commissioner, LDAF's functionsrelate strictly to byproducts from processing agriculturalproducts.

Auxiliary Program

The executive budget shows an auxiliary program for thedepartment. This program contains six funds administered by thedepartment through other offices. No performance information isincluded for these funds. In addition, each fund is related to aprogram mentioned elsewhere hi the executive budget. Thefunds hi the Auxiliary Program are explained below.

• State Market Commission is a fund used toencourage the construction, purchase or improvementof any agricultural plant to process or store farmproducts.

• Louisiana Alligator Market DevelopmentAuthority, according to the executive budget, usesthis fund to develop a modern, wholesale alligatorhide tanning and meat processing, packaging,warehousing, distribution and marketing industry tofacilitate the sale of alligator and alligator products.

• Indian Creek Recreation Area is operated by theOffice of Forestry. R.S. 3:4402(A) requires the StateForestry Commission to adopt a comprehensive forestand recreational management plan for the AlexanderState Forest and Indian Creek Lake. According to thislaw, the plan is to provide for the use of good forest


management techniques; preserve and enhancerecreational facilities and activities; preserve andenhance the environmental and ecological regimes,wilderness qualities, natural and scenic areas, andwildlife habitat; provide for educational and researchareas; and prohibit commercial development withinthe state forest.

• Farm Youth Loan Program and Junior LivestockLoan Program, associated with the Office ofMarketing, make loans to youth raising, growing, andselling agricultural or forestry crops.

• Agricultural Commodities Self-Insurance Fund,associated with the Office of Agro-ConsumerServices, provides self-insurance for gram dealers andwarehousemen. According to R.S. 3:3410.1, theAgricultural Commodities Commission charges fees togram dealers and warehousemen and uses these fees toprovide self-insurance hi lieu of bonds.

» Nurseries Program (Tree Seedling Production) isassociated with the Office of Forestry. According tothe executive budget, this fund is used to produceapproximately 69.5 million forest seedlings forlandowners in the state. In addition, sales of theseedlings provide for the costs of this activity.

HH^H(H^^HM The department administers 31 boards and commissions.31 Boards and Some of the boards perform similar functions, but are related toCommissions different commodities. Appendix B lists these boards andWithin the commissions. Currently, two of the 31 boards are classified as

inactive, according to the Boards, Commissions, and LikeDepartment Entities Report to the Legislature issued by the Policy and

Quality Assurance Division of the Office of the LegislativeAuditor. The two inactive boards are the Agricultural IndustryBoard and the Advisory Committee to the State MarketCommission for State Products Logo. These two boards may beeliminated as a result of legislation introduced during the 1997Regular Legislative Session.


LDAF provides administrative support to 21 of the 29active boards and commissions. The department pays per diemand travel expenses for some board and commission members.According to department officials, the boards and commissionsfunction as ruling bodies and day-to-day functions are performedby department staff.

The boards are primarily responsible for reviewingadministrative rules and directing department personnel. Theycan also levy civil and criminal fines. All board members areappointed either by the governor with the consent of the Senateor by the commissioner of agriculture and forestry.

Some FunctionsMay Be

Outmoded orDuplicative

State law requires LDAF to perform several functions thatare no longer needed or have never been done. Furthermore,some of the boards and commissions under the department'sdirection appear to be duplicative for two reasons. First, someboards perform different functions related to the samecommodity. For example, there are three boards that relate tothe beef industry. Second, some boards perform similarfunctions, such as marketing, for different commodities, such asrice or sweet potatoes.

Some Functions No Longer Needed or NeverPerformed

State law requires the department to perform one functionthat it has never actually done. R.S. 3:7 requires thecommissioner to keep a register of lands for sale in the state andthe names of persons who desire to purchase lands or to secureemployees or employment hi Louisiana. Department officials saythat although state law requires the department to perform thisfunction, the department has never done so.

In addition, state law directs the commissioner ofagriculture to establish the Weather Modification Program.R.S. 3:15 says the purpose of this program is to develop amethod of increasing precipitation to relieve periods of droughthi Louisiana. According to the assistant commissioner formanagement and finance, this program came about because ofan intense drought many years ago, and the legislature wantedLDAF to monitor individuals who claimed to "seed clouds" to


produce rain. However, this function was a one-timerequirement and the department has not performed this functionanymore.

Finally, there are one-time monetary allocations to certainprograms still listed in state law. R.S. 3:14 directs thedepartment to give specific amounts of money to such programsas the State Exhibit Museum ($2,500) and the AnhydrousAmmonia Commission ($8,500). According to an official fromthe department, these one-time allocations were not listed on thedepartment's budget request in the past, but these designationsare no longer in effect.

Possible Duplication of Board Functions

There are 11 promotion boards under the jurisdiction ofLDAF. State laws that created these promotion boards havebasically the same goal of promoting the development andconsumption of specific products.

According to the commissioner of management andfinance, the promotion boards collect fees from farmers to beused to promote and research the farmer's specific products. Theboards decide how the money collected should be spent. Thedepartment provides administrative support to eight of theseboards. Members of 8 of the 11 boards are eligible to receiveper diems.

The 11 boards under the department's jurisdiction thatperform marketing and/or research for different agricultural oraquacultural products are listed below.

1. Beef Industry Council

2. Catfish Promotion and Research Board

3. Crawfish Promotion and Research Board

4. Dairy Industry Promotion Board

5. Egg Commission

6. Pork Promotion Board


7. Rice Promotion Board

8. Rice Research Board

9. Soybean and Grain Research and Promotion Board

10. Strawberry Marketing Board

11. Sweet Potato Advertising Commission

Fanners pay assessments to fund the various functions ofthese boards. State law sets the amount of the assessment.Farmers then vote on and approve these assessments. This voteoccurs through a referendum held by certain commodity boards.For certain commodities, such as strawberries, no referendum isheld and state law sets the assessment.

For example, R.S. 3:551.74 authorizes an assessment ofthree cents per hundred pounds of rice to be paid by the riceproducer to the Rice Research Board. In addition, R.S. 3:551.64authorizes the same amount of assessment to be paid by the riceproducer to the Rice Promotion Board. As a result, Louisianarice farmers pay two assessments to fund two boards that performrelated functions.

R.S. 3:551.33 authorizes an assessment of one cent perbushel on all soybeans grown hi the state. However, accordingto the assistant commissioner for the Office of Marketing, thisassessment has been replaced by a federal assessment of one-halfpercent of the value of soybeans. In addition, the federalassessment on other types of grains is one-half cent per bushel.This assessment is deducted from the amount paid to theproducer at the first point of sale, whether the products are soldwithin the state or not. The assessment is then forwarded toLDAF. Quarterly, the department sends these assessments to theLouisiana Soybean and Gram Research and Promotion Board,less administrative costs.

R.S. 3:456 authorizes LDAF to collect four cents perbushel from the shipper or processor of sweet potatoes. Threecents of this tax is then forwarded to the Office of State Treasurerto be deposited in a special fund for the Louisiana Sweet PotatoAdvertising and Development Commission. One-fourth of onecent is used to finance activities initiated by the Louisiana SweetPotato Association. The Louisiana Agricultural ExperimentStation receives three-fourths of one cent to fund sweet potatoresearch.


In addition, the following groups of boards andcommissions serve fanners that produce the same commodity andcould possibly be combined. The functions of some boards couldpossibly be absorbed by the department. Exhibit 2-4 on page 37shows a comparison of board functions to department functions.

• The Dairy Industry Promotion and the DairyStabilization Boards. The Dairy Industry PromotionBoard is responsible for promoting the sale andconsumption of Louisiana milk and dairy products.R.S. 3:557.4 creates this board. In addition, membersof this board are entitled to $40 per diem and toreimbursement for mileage expenses in accordancewith the state travel regulations. R.S. 3:4106 createsthe Dairy Stabilization Board. This board isresponsible for licensing processors, distributors, andretail stores selling dairy products.

• The Rice Research and the Rice Promotion Boards.The Rice Research Board, created in 1972 andauthorized by R.S. 3:551.73, administers rice researchassessments collected by the department from ricefarmers and reviews the progress of research. TheRice Promotion Board, created in 1972 and authorizedby R.S. 3:551.63, promotes the growth anddevelopment of the rice industry hi Louisiana. Bothboards are domiciled hi Crowley. Although membersof neither board receive per diems, they can bereimbursed for expenses incurred in the performanceof then" duties.

• The Livestock Brand Commission, the LivestockSanitary Board, and the Beef Industry Council.R.S. 3:732 creates the Livestock Brand Commission.This commission is responsible for investigatinglivestock thefts, maintaining brand records, andreporting livestock market information. Members ofthis commission may receive a $40 per diem and maybe reimbursed for actual travel expenses. TheLivestock Sanitary Board is responsible for licensingand supervising livestock dealers and auction marketsand for requiring owners to quarantine, test, andvaccinate livestock to prevent disease. R.S. 3:2091creates the board and authorizes a $40 per diem andreimbursement for travel expenses.


The Beef Industry Council is responsible for receivingand distributing funds to help develop, maintain, andexpand markets for cattle and beef products hi thestate. R.S. 3:555.4 creates the council. Councilmembers may be reimbursed for actual travel andother expenses incurred while performing councilduties. The reimbursements are paid out of fundsavailable to the council.

• The Advisory Commission on Pesticides and theStructural Pest Control Commission. TheAdvisory Commission on Pesticides advises thecommissioner of agriculture hi many areas related topesticide licenses, certificates, and permits required tosell or apply pesticides. This commission also workswith the Department of Health and Hospitals todevelop a state mosquito control program. R.S.3:3211 creates this commission. The Structural PestControl Commission is responsible for regulating thestructural pest control industry to protect the interests,health, safety, and the welfare of the public.


Exhibit 2-4

Comparison of Commodity Board Functionsand Office Functions

Board Office

Dairy Stabilization Board:

« Responsible for licensing processors,distributors, and retail stores selling dairyproducts

Office of Agro-Consumer Services:

« Provides for milk price stability in themarketplace

» Assures an environment for fair andequal competitiveness as provided underDairy Stabilization Board rules andregulations

Livestock Brand Commission:

» Responsible for investigating livestockthefts, maintaining brand records, andreporting livestock market information

Office of Animal Health Services:

» Reduce the theft of livestock throughregistered brands and criminalinvestigation assistance

Livestock Sanitary Board:

» Responsible for licensing and supervisinglivestock dealers and auction markets

» Requires owners to quarantine, test, andvaccinate livestock to prevent disease

Office of Animal Health Services:

» Assist the state's livestock industry toprotect itself from livestock disease.

« Ensures that auction markets andlivestock dealers protect livestockproducers during the sale of their animals

Advisory Commission on Pesticides:

« Advises the commissioner of agriculture himany areas related to pesticide licenses,certificates, and permits required to sell orapply pesticides

Office of Agricultural and EnvironmentalSciences:

« Conducts effective licensing andpermitting of horticulture-relatedbusinesses

Structural Pest Control Commission:

» Responsible for regulating the structuralpest control industry to protect theinterests, health, safety, and welfare of thepublic

Office of Agricultural and EnvironmentalSciences:

* Identifies, prevents and remediatesimproper pesticide application whichresults in environmental contamination

Source: Prepared by legislative auditor's staff using information from the 1996-97 Executive Budget and theBoards, Commissions, and Like Entities Report to the Legislature.


Matters for Legislative Consideration

2.1 The legislature may wish to consider adoptinglegislation placing the Food CommoditiesProgram within LDAF if it wishes this function tocontinue within that department.

2.2 If the legislature wishes LDAF to continue tomonitor such items as scanners and taxicabmeters, then it may wish to amend R.S.36:628(D). Specifically, the amendment shouldinclude all consumer products and services, notjust agricultural products in the functions of theOffice of Agro-Consumer Services.

2.3 The legislature may wish to consider legislationthat eliminates the following outdatedrequirements for LDAF from state law:

a. Requirement that the commissioner keep aregister of state lands (R.S. 3:7)

b. Weather Modification Program (R.S.3:15)

c. Budget allocations to various entities inR.S. 3:14

2.4 The legislature may wish to consider eliminatingor combining some of the promotional boardsunder the authority of LDAF. Certain boardfunctions may be absorbed by LDAF.Combining or eliminating some of the boardswould save per diems, travel and administrativecosts, and save producers from paying twoassessments for similar services.

Chapter Three: Analysis of Performance Data

ChapterConclusions

LDAF does not engage in formal strategic planning.In addition, the department does not use Manageware, or anyother criteria, in developing the missions, goals, objectives,and performance indicators that it does have. As a result, thedepartment's performance data may or may not be veryuseful for decision-making purposes.

Most of the department's performance data met theestablished criteria. The biggest weaknesses were noted in theobjectives and performance indicators. In some cases,performance indicators are given with no related objectives.In addition, most objectives are not timebound or measurable.

PerformanceData Need

Improvement

LDAF does not engage in formal strategic planning.Furthermore, the department does not use Manageware, or anyother formal criteria, to develop its missions, goals, objectives,and performance indicators. As a result, the department'sperformance data do not give sufficient information on thedepartment's anticipated achievements for the ensuing fiscal year.

The executive budget did not contain goals for two of thedepartment's programs. According to Manageware, goals arethe most critical aspects of the strategic planning process. Inaddition, goals describe desired outcomes for an organization orits programs. No formal strategic planning and no formal criteriato develop performance data could explain some of thedeficiencies noted throughout this chapter.

Exhibit 3-1 on the following page gives the criteria welooked for in the department's performance data that arecontained in the 1996-97 executive budget. The overall missionfor LDAF does not identify the department's clients or thecomplete purpose for the department because it excludes forestry.An analysis of the performance data of each office within thedepartment follows.

Page 40 ^ Department of Agriculture and Forestry

Exhibit 3-1

Criteria Used to Evaluate theFiscal Year 1996-97 Executive Budget

Program Information

MISSION: A broad, comprehensive statement of purpose

/ Identifies overall purpose for the existence of the organization, department, office,institution, or program as established by constitution, statute, or executive order

/ Identifies clients/customers of the organization or external and internal users of theorganization's products or services

/ Organizationally acceptable

GOAL: The general end purpose toward which effort is directed

/ Consistent with department, program, and office missions

/ Provides a sense of direction on how to address the mission; reflects the destinationtoward which the entity is striving

OBJECTIVE: A specific and measurable target for accomplishment

/ Consistent with goals

/ Measurable

/ Timebound

/ Specifies desired end result

PERFORMANCE INDICATOR: Tool used to measure performance of policies, plans, and programs

/ Measures progress toward objective or contributes toward the overall measurement ofprogress toward objective

•/ Consistent with objective

/ Clear, easily understood, and non-technical

Note: The criteria were established based on input from Manageware, GASB, the federal Office ofManagement and Budget, and the Urban Institute.

Source: Prepared by legislative auditor's staff to show established criteria used to evaluate the department'sprogram information.

Chapter Three: Analysis of Performance Data Page 41

Office ofManagementand Finance

Has No Goalsin the Executive

Budget

The mission statement for the Office of Management andFinance met all of the established criteria. However, this officedoes not have a goal statement.

The two objectives for the Office of Management andFinance are shown below. The first objective only meets one ofthe four established criteria. It specifies an end result. Thesecond objective meets two of four criteria. It is measurable andspecifies an end result, but does not have a target. According tothe assistant commissioner of management and finance, thestate's allocation of commodities from the United StatesDepartment of Agriculture (USDA) is based on the number ofqualified recipients. Therefore, the department cannot increaseor sustain the dollar value of food commodities. In addition,neither objective is timebound. Furthermore, the objectivescould not be consistent with goals since no goals have beendeveloped.


Objective

The Office of Management andFinance will ensure properdocumentation of all fiscal reportsand maintain the current level ofservices to the public with aminimum increase in costs.

The Office of Management andFinance will sustain or increase thedollar value of USDA foodcommodities distributed inLouisiana.

Performance Indicator

None

Dollar value of commoditiesdistributed

There are no performance indicators hi the executivebudget for the first objective. In addition, the objective says itwill maintain services to the public. However, the mission ofthis program identifies its clients as all of the programs within thedepartment. Because this objective has no performance indicatorand it seems to direct the program's services to a client groupdifferent than stated hi the program mission, it does not provideuseful information for decision-making purposes.


There is only one performance indicator for the Office ofManagement and Finance. This indicator is an output indicatorand relates to the Food Commodities activity. Because thedepartment does not control the amount of commodities received,this indicator does not measure the department's performance.

Currently, there are no outcome indicators for this office.Furthermore, there are no indicators that measure theperformance of the other functions within the Office ofManagement and Finance.

Exhibit 3-2Results of Comparison of

Office of Management and Finance'sPerformance Data to Established Criteria

Mission

Goals

Objectives

PerformanceIndicators

• Identifies purpose

• Identifies clients

• Organizationally acceptable

* No goal statement

» 0 of 2 is consistent with goals

» 1 of 2 is measurable

« 0 of 2 is timebound

» 2 of 2 specify an end result

« 1 of 1 measures progress toward objective

» 1 of 1 is consistent with objective

» 1 of 1 is clear and easily understood

Source: Prepared by legislative auditor's staff using Office of Managementand Finance performance data.


Office ofMarketing

PerformanceData Meet Most

Criteria

The mission statement for the Office of Marketing is notspecifically stated in the executive budget and it fails to identifythe clients of the office. However, the mission does identify thepurpose of the office and it is consistent with the overall missionof the department. The goal statement meets all of theestablished criteria.

The Office of Marketing has three objectives listed in theexecutive budget. Of the objectives shown below, none meet allof the established criteria. Two of three objectives aremeasurable. All of the objectives contain a general end result, butnone are timebound.

The objectives for the Office of Marketing imply that thisoffice is responsible for creating markets and jobs hi the food,agriculture, and forestry industry throughout the state. Creatingjobs is not a part of the department's mission. In addition, thereare no objectives or performance indicators for the remainingfunctions of this program, including loan programs and collectingassessments for the numerous commodities boards associatedwith this program.

The third objective has no performance indicators.However, according to the executive budget, a survey has beeninitiated to determine the goals and objectives for a large numberof Louisiana food companies to determine how the marketingprograms can better serve then" needs.


Office of Marketing

Objective Performance Indicator

The Marketing Program willcontinue to create markets andjobs in the food, agriculture, andforestry products industries.

Jobs and Farm Youth Impactedby Financial Assistance

This program will continue toprovide a market for Louisianafarmers and the public throughthe Market Bulletin and theMarket News Service.

Market Bulletin: (a) Number ofcopies mailed annually bysubscription only (b) Totalnumber of advertisements

Market News: (a) Printedreports (b) Leased wire reports(c) Radio and TV stationsparticipating (d) Radio and TVbroadcasts (e) Closed captiondecoders

The Marketing Program willsustain or increase markets ofLouisiana produced food,agriculture, and forest products.

None

Most of the performance indicators are consistent with theobjectives and could measure progress toward the respectiveobjectives. The performance indicator for the first objectivecould be an output or an outcome, depending on the meaning ofthe word "impacted." The two groups of performance indicatorsfor the second objective are all output indicators.

There are no objectives or performance indicators thatdisclose the performance of loan programs. Thus, there is noway to know whether the loans are accomplishing the goal ofcreating markets and jobs.


Exhibit 3-3 below summarizes the results of comparingthe Office of Marketing's performance data to the criteria inExhibit 3-1.

Exhibit 3-3Results of Comparison of

Office of Marketing'sPerformance Data to Established Criteria

Mission

Goals

Objectives


• Identifies purpose

» Does not identify clients

» Organizationally acceptable

• 1 of 1 is consistent with program mission

» 1 of 1 provides a sense of direction on howaddress the mission

to

• 3 of 3 are consistent with goals

• 2 of 3 are measurable

» 0 of 3 is timebound


» 3 of 3 measure progress toward the objective

» 3 of 3 are consistent with the objective

» 2 of 3 are clear and easy to understand

Source: Prepared by legislative auditor's staff using performance datathe Office of Marketing.

from

Objectivesfor Office of

Agricultural andEnvironmental

Sciences Are NotMeasurable

The performance data for the Office of Agricultural andEnvironmental Sciences meet most of the established criteria.The mission statement for this office meets the criteria in Exhibit3-1. However, farmers are not the only customers for servicesrelated to pesticides. The goal statement, although not clearlyidentified hi the executive budget, meets all of the establishedcriteria.

There are four objectives listed for this office hi theexecutive budget. The four objectives all have a general desiredend result. However, the objectives are not timebound ormeasurable to give the office a target to strive toward. Twoobjectives and then- related indicators are listed on the followingpage.


All of the performance indicators listed are outputindicators. However, some performance indicators are notconsistent with objectives. For example, the first objectiveshown deals with licensing and permitting horticulture-relatedbusinesses. Yet, some performance indicators for this objectivemeasure other functions such as the number of bushels of sweetpotatoes inspected and the number of apiaries inspected.

Although all of the indicators for this office are outputs,they do provide information on the tasks that the programperforms. However, there are no outcome indicators for thisprogram to show whether it is operating efficiently or effectively.


Objectives Performance Indicators

The Office of Agricultural and EnvironmentalSciences Program will continue to ensure thatmaterials are free from injurious pests and plantdiseases and conduct effective licensing andpermitting of horticulture-related businesses.

Number of quarantines imposed on plantnurseries

Number of nurseries inspected/permits issued

Number of inspections for fire ant certification

Number of bushels of sweet potatoes inspected

Sweet potato inspection fees collected

Apiary inspections: (a) Number of coloniesinspected (b) Number of colonies destroyed(c) Number of registered beekeepers

Horticulture Commission: (a) Nursery stockpermits issued (b) Number of inspections(c) Number of investigations of violations(d) Number of licenses issued

Sweet Potato Advertising and DevelopmentCommission: Assessments collected

The program will continue to identify, prevent,and remediate improper pesticide applicationwhich results in environmental contamination.

Number of damage complaints investigated

Number of health complaints

Advisory Committee on Pesticides: Number ofcases heard, number of violations, fines levied

Structural Pest Control Commission: Number ofcases heard, number of violations, fines levied

Certification: Licenses issued, number ofapplicators certified


Exhibit 3-4 below summarizes the results of comparingthe Office of Agricultural and Environmental Sciences'performance data to the criteria listed in Exhibit 3-1.

Exhibit 3-4

Results of Comparison ofOffice of Agricultural and Environmental Sciences'

Performance Data to Established Criteria

Mission » Identifies purpose



Goals• 1 of 1 is consistent with program mission

» 1 of 1 provides a sense of direction on how toaddress the mission

Objectives • 4 of 4 are consistent with goals

• 0 of 4 is measurable

» 0 of 4 is timebound» 4 of 4 specify an end result


« 15 of 18 measure progress toward the objective

« 16 of 18 are consistent with the objective

• 16 of 18 are clear and easily understood

Source: Prepared by legislative auditor's staff from results of comparisonof Office of Agricultural and Environmental Sciences'performance data to established criteria.

Mission and Goalfor Office of

Animal HealthServices Do Not

Meet AllEstablished

Criteria

The mission and goal do not meet all established criteria.The mission identifies a purpose and is organizationallyacceptable. However, it does not identify this office's clients.The goal is consistent with the overall department mission, but itdoes not provide a sense of direction on how to address themission.




This program will continue to conductactivities to ensure that consumersreceive healthful eggs of the size andquality indicated.

Reported occurrences of illnesseslinked to contaminated eggs

Dozens of eggs inspected

Percentage of inspected eggs rejected

This program will continue to ensurethat poultry, meat, seafood, andalligator food products are of thequality indicated.

Total pounds of red meat inspected

Total pounds of poultry inspected

Number of complaints from consumers

Total pounds of meat and poultrygraded and certified

Total pounds of seafood certified

In cooperation with the LouisianaLivestock Sanitary Board will assist thestate's livestock industry to protectitself from livestock disease.Specifically, the program will work tomaintain Louisiana herds free fromtuberculosis and foreign animaldiseases, eradicate brucellosis by 1998,and ensure that swine pseudorabies,equine infectious anemia remain rareproblems.

• Herds infected with brucellosis

• Cases of cattle tuberculosis

• Cases of swine pseudorabies

• Cases of equine infectious anemia

This program will work to ensure thatauction markets and livestock dealersprotect livestock producers during thesale of their animals. The programwill also work to reduce the theft oflivestock through registered brands andcriminal investigation assistance.

« Percent of theft cases solvedLouisiana/national average

The objectives for the Office of Animal Health Servicesare very detailed. Most of the objectives are consistent with theoffice's goal and all specify a general end result. Only one of thefive objectives is timebound.


The performance indicators for the office are acombination of input, output, and outcome indicators. Most ofthe indicators meet the established criteria. The performanceindicator that compares Louisiana's theft cases solved to thenational average is a good example of benchmarking. Thisindicator shows progress toward the objective of reducinglivestock thefts and then compares the program's progress to thenational average. Decision-makers could use the objectives andperformance indicators to determine whether the program isachieving its intended results.

Exhibit 3-5 below summarizes the results of comparingthe Office of Animal Health Services' performance data to thecriteria listed in Exhibit 3-1.

Exhibit 3-5

Results of the Comparison ofOffice of Animal Health Services'


Mission » Identifies purpose

» Does not identify clients


Goal 1 of 1 is consistent with program mission

0 of 1 provides a sense of direction on how toaddress the mission

Objectives » 4 of 5 are consistent with goals

» 2 of 5 are measurable

» 1 of 5 is timebound» 5 of 5 specify an end result



* 14 of 15 consistent with the objective

» 11 of 15 are clearly and easily understood

Source: Prepared by legislative auditor's staff from results of comparisonof Office of Animal Health Services' performance data toestablished criteria.


Office ofAgro-Consumer

ServicesObjective Does

Not Meet Criteria

This mission meets all of the established criteria hiExhibit 3-1. It identifies a purpose, it identifies the clients of theoffice, and it is organizationally acceptable. However, theexecutive budget does not contain a goal for this program. Theoffice has one objective listed in the executive budget.

The objective does not meet any of the established criteriahi Exhibit 3-1. The objective addresses two different clients:consumers and commodity producers. Thus, this objectiveshould probably be split into two separate objectives.

The performance indicators for this office are grouped byfunction and are all output type. In addition, they meet all of theestablished criteria. The executive budget does not contain anyoutcome type performance indicators for this program.



The Office of Agro-Consumer Services Programwill continue to protect consumers of agriculturalproducts and provide standards for theagricultural commodity industry to ensure thatLouisiana producers are correctly paid for theirproducts.

Agricultural Commodities: Fanners losingmoney in program; number of grain bargesinspected; number of grain rail cars inspected;number of grain trucks weighed; number ofmoisture meter inspections; number of yearlyaudits; number of monthly inspections; numberof grain dealers licensed; number of cottonbuyers licensed; and number of warehouseslicensed

Milk Testing and Bonding: Number ofprocessors supervised; number of plant visits;number of fresh samples taken; number ofcomplaints investigated; number of technicallicenses issued

Weights and Measures: Total number ofcomputing spring and counter scales; number ofplatform and heavy duty scales; number of farmbulk milk tanks calibrated; number ofprepackaged commodities tested; number ofweighmasters licenses issued; number ofmetrology calibration and tolerance testsperformed


The objective and performance indicators provideinformation about some tasks performed by this program.However, they do not provide any information that tells if thesetasks are completed efficiently and effectively. Furthermore,many performance indicators are listed for which there is noclearly identified objective. For example, there are numerousperformance indicators for weights and measures, but theobjective does not clearly relate to this function. As a result,legislators may have difficulty relating performance indicators toobjectives.

Exhibit 3-6

Results of Comparison ofOffice of Agro-Consumer Services'

Performance Data to Established Criteria'

Mission

Goal

Objective

PerformanceIndicators(groups)

» Identifies purpose



» There is no goal

• 0 of 1 is consistent with goals



• 0 of 1 specifies an end result



» 3 of 3 are clear and easily understood

Source: Prepared by legislative auditor's staff from results of comparisonof Office of Agro-Consumer Services' performance data toestablished criteria.


Office of ForestryPerformance

Data MeetMost Criteria

The mission of the Office of Forestry meets all of theestablished criteria. It identifies the overall purpose of the office,it identifies the clients, and it is organizationally acceptable.However, the office mission is not consistent with the departmentmission that appears in the executive budget because thedepartment mission does not include forestry.

The goal for the Office of Forestry meets all of theestablished criteria. In the executive budget, there are threeobjectives for this office. All of the objectives are consistentwith the office goals and they all specify an end result.However, only one objective is measurable and none of theobjectives are timebound.

Even though the objectives may be lacking hi certainareas, overall, the objectives provide information on what theprogram is striving to accomplish. The majority of performanceindicators for the Office of Forestry are output indicators andthey meet most of the criteria.

Some of the performance indicators may be confusing.For example, three performance indicators for the first objectivecan be interpreted hi different ways. One indicator, residencesprotected, could mean the number of residences hi an area to beprotected or it could mean the number of residences that requiredfire protection services. Furthermore, there is no distinctiongiven between residences hi one indicator and structures hianother indicator.


Office of Forestry


The Forestry Program will holdwildlife destruction to an averagefire size of 12 acres.

Average fire size (acres)

Percent of protected areaburned

Residences protected

Structures protected

The Forestry Program willcontinue to increase private forestproductivity through promotion ofsound forest managementpractices and the providing oftechnical assistance, treeseedlings, insect and diseasecontrol, and law enforcement.

Number of acres of treeplanting, small owners

Number of acres ofprescribed burning, smallowners

Number of managementplans written

Number of pine seedlingdemands met, small owners

Number of hardwoodseedling demands met, smallowners

The Forestry Program willcontinue to promote publicawareness of the value of treesand forestry, including urbanforests. Project learning tree(PLT), a popular program amongschool teachers in Louisiana, isbeing enhanced with a specialLouisiana Forestry component.

Number of talks to adult andyouth groups

Number of media activities

Number of PLT workshops

Number of PLT educatorstrained

Number of urban forestryassists


Exhibit 3-7 below provides the results of our comparisonof the Office of Forestry's performance data to the establishedcriteria in Exhibit 3-1.

Exhibit 3-7

Results of Comparison ofOffice of Forestry's


Mission

Goal

Objective


» Identifies purpose


« Organizationally acceptable

• 1 of 1 is consistent with program mission• 1 of 1 provides a sense of direction on how to address

the mission

» 3 of 3 are consistent with goals



« 3 of 3 specify an end result

« 14 of 14 measure progress toward the objective

» 14 of 14 are consistent with the objective

* 1 1 of 14 are clear and easily understood

Source: Prepared by legislative auditor's staff from results of comparisonof Office of Forestry's performance data to established criteria.


PerformanceData for

Office of Soiland Water

ConservationMeet Established

Criteria

The mission statement for the Office of Soil and WaterConservation meets all established criteria. The goal statementalso meets all of the established criteria. The objectives andindicators collectively provide a variety of information.

This office has three objectives listed below. They allmeet the established criteria in Exhibit 3-1. The third objectiveaddresses three different issues and could possibly be separatedinto three objectives.



Untreated agriculture lands losean average of 5 tons of top soilper acre annually. This programwill reduce soil erosion by15 percent by 1999.

Percent reduction in soilerosion

Number of landownerscontacted annually

Landowners cooperating withconservation districts

Percent of land managed undercooperative agreements

Agriculture organic wastes are amajor contributor to nonpointsource pollution problems inLouisiana. This program willdesign and implement 500waste management plans andreduce agriculture solid waste by40 percent by 1999.

Percent reduction inagricultural waste

Number of site specificwaste management plansimplemented

This program will prepare 400wetland protection plans, restore120,000 acres of farmedwetlands, protect 300 miles ofshoreline and 1,500,000 acres ofmarshlands from erosion anddegradation by 1999 in order tohelp reduce the loss of the state'swetlands.

Acres of agricultural wetlandsto be restored

Wetland management plansimplemented

Acres of marshland protected

Miles of shoreline treated forerosion


The performance indicators for the Office of Soil andWater Conservation are a combination of input, output, andoutcome indicators. The outcome measures included hi theexecutive budget will help users to determine whether or notexpected program results are being achieved. All of theperformance indicators meet the established criteria. Exhibit 3-8below summarizes the results of comparing this office'sperformance data to the established criteria in Exhibit 3-1.

Exhibit 3-8

Results of Comparison ofOffice of Soil and Water Conservation's


Mission « Identifies purpose


» Organizationally acceptable

Goal » 1 of 1 is consistent with program mission

« 1 of 1 provides a sense of direction on how toaddress the mission

Objectives « 3 of 3 are consistent with goals

» 3 of 3 are measurable

» 3 of 3 are timebound





» 10 of 10 are clear and easily understood

Source: Prepared by legislative auditor's staff from results of comparingOffice of Soil and Water Conservation's performance data toestablished criteria.


Recommendation

3.1 The Department of Agriculture and Forestryshould work with the Office of Planning andBudget to develop a formal strategic plan.During this process, the department shouldupdate its overall mission and each office'smission to reflect current operations. At thesame time, the department should develop goals,objectives, and relevant performance indicatorsfor its programs. Once these items are complete,the department should regularly review andupdate its strategic plan.


Appendix A

List of References

Appendix A: List of References

Canadian Comprehensive Auditing Foundation. Effectiveness: Reporting and Auditing in thePublic Sector. 1987.

Canadian Comprehensive Auditing Foundation. Effectiveness: Putting Theory Into Practice.1993.

Government Accounting Standards Board. Service Efforts and Accomplishments Reporting:Its Time Has Come-An Overview. September 1990.

House Legislative Services. State and Local Government in Louisiana: An Overview.December 1995.

Minnesota, State of—Office of the Legislative Auditor. A series of reports that comment onstate agencies' 1994 annual performance reports. 1995.

Oregon, State of~Secretary of State Audits Division. Service Efforts and Accomplishments.(Report No. 95-33) August 31, 1995.

United States General Accounting Office, Comptroller General of the United States.Executive Guide: Effectively Implementing the Government Performance and ResultsAct. June 1996.

Page A,2 Department of Agriculture and Forestry

Appendix B

Boards and CommissionsFiscal Year 1996-97

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Page B.2 Department of Agriculture and Forestry

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Appendix B: Boards and Commissions Fiscal Year 1996-97 Page B.3

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Employees by Type of Positionfor

Fiscal Year 1996-97

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Page C .2 Department of Agriculture and Forestry

Appendix D

Department ofAgriculture and Forestry's

Response

•• ^$£\ Louisiana Department of Agriculture & Forestryr ...,,, — (t, r-Qffice of Management and Finance

,: ' ' ' ' • ' . ' " Post Office Box 3481Baton Rouge, Louisiana

""—••••" 70821-3481

BOBODOM qy JMM?3 p3* 3Q (504)922-1255 RICHARD ALLEN

COMMISSIONER v ' ' ~ " ASSISTANT COMMISSIONER

June 20, 1997

Dr. Daniel G. KyleLegislative AuditorPost Office Box 94397Baton Rouge, LA 70804-9397

Dear Dr. Kyle:

This will acknowledge receipt of the Analysis of Program Authority andPerformance Data pertaining to the Department of Agriculture and Forestry. Theresponse of the Department is as follows:

Strategic Planning

The Department believes in and employs strategic planning.

Every office of the Department provides annually to the Commissioner, formutual review and revision, a plan identifying performance of the office during thepreceding year and describing goals and objectives for that office in context with theauthority of and overall goals of the Department.

The Analysis suggests a more formal strategic planning process which wouldinclude the strategic planning program called Manageware.

Presently, the Department coordinates its planning with the Office of Planningand Budget as well as members of the staff of the legislature's AppropriationCommittee. This type of planning has demonstrated itself to be particularly helpful indeveloping performance criteria directly related to both planning and budgeting.

Providing for more formal strategic planning which would include additionalperformance indicators and use of the Manageware program will be reviewed andembraced to the extent appropriate for improving the planning function of thisDepartment.

"Equal Opportunity in Employment and Services"

Dr. Daniel G. KyleJune 20, 1997page 2

Legislative Revision

The Department is created in and functions in the executive branch ofgovernment. The Constitution not only created three distinct branches within whichgovernmental functions were to occur but it prohibited any person in one branch fromexercising any authority belonging to another branch.

The Analysis suggests that there are some laws pertaining to the Departmentwhich are in need of revision. Such revision is within the exclusive realm of authorityof the legislative branch.

The Analysis also suggests that one or more activities of the Department mayneed legislative authorization. In the examples given such is not the case. Legislativeauthority is only required where constitutional authority does not exist. Further, indetermining legislative authority, all such authority must be considered. The Analysisfails to recognize these principles and to that extent errs.

The Department will review all areas noted and where legislative action oraction of others outside of the Department is appropriate will seek to initiate same.

Function of Boards

The legislative branch of government has created, empowered and placedvarious boards within the Department. The legislature is the exclusive authority overthe respective responsibilities of these boards.

The Analysis suggests that there may be some overlap or duplication ofactivities and personnel related to some of these boards.

Such is not the case for two reasons. First, there is no overlap of activitiesbecause those activities that can be combined have been combined. Second, as anefficiency tool, the Department cross utilizes staff so that the various boards share staffthus avoiding any duplication of personnel.

This concludes the Department's response which we request be printedverbatim. We look forward to working with you in connection with the important task ofimproving the efficiency of government. Thank you for your efforts in this Analysis.

Very truly yours,

Richard All*Assistant Commissioner

Appendix E

Office ofPlanning and Budget's

Response

State of LouisianaDIVISION OF ADMINISTRATION

OFFICE OF PLANNING AND BUDGET

M. J. "MIKE" FOSTER, JR. MARK C. DRENNENGOVERNOR COMMISSIONER OF ADMINISTRATION

June 4, 1997

Daniel G. Kyle, Ph.D., CPA, CFELegislative AuditorPost Office Box 94397Baton Rouge, LA 70804-9397

Re: Analysis of Program Authority and Performance Data for Department ofAgriculture and Forestry

Dear Dr. Kyle:

Thank you for including members of our staff in the process of your office'sperformance audit of the Department of Agriculture and Forestry.

Our office agrees with audit recommendations for the improvement of thedepartment's planning and performance accountability. We are confident that theDepartment of Agriculture and Forestry will continue their cooperative efforts withour office to this end. The recommendations your staff has made in the audit willprovide excellent guidance for these efforts.

Sincerely,

Stephen R. WinhamState Director of Planning and Budget

SRW/GLD

c: Richard Allen, Assistant CommissionerDepartment of Agriculture and Forestry

POST OFFICE BOX 94095 • STATE CAPITOL ANNEX • BATON ROUGE, LA 70804-9095(504) 342-7005 • Fax (504) 342-7220AN EQUAL OPPORTUNITY EMPLOYER

Documents

STATE OF LOUISIANA LEGISLATIVE AUDITORapp.lla.la.gov/PublicReports.nsf/86256F9C007A906786256FB... · 2020. 9. 5. · department does not use Manageware, or any other formal criteria,