Code of Federal Regulations Title 26. Internal Revenue § 26.801.2 Measuring organizational performance

The performance measures that comprise the balanced measurement system will, to the maximum extent possible, be stated in objective, quantifiable, and measurable terms and will be used to measure the overall performance of various operational units within the IRS. In addition to implementing the requirements of the Act, the measures described here will, where appropriate, be used in establishing performance goals and making performance evaluations established, inter alia, under Division E, National Defense Authorization Act for Fiscal Year 1996 (the Clinger–Cohen Act of 1996) (Public Law 104–106, 110 Stat. 186, 679);  the Government Performance and Results Act of 1993 (Public Law 103–62, 107 Stat. 285);  and the Chief Financial Officers Act of 1990 (Public Law 101–576, 108 Stat. 2838). Thus, organizational measures of customer satisfaction, employee satisfaction, and business results (including quality and quantity measures as described in § 801.6T) may be used to evaluate the performance of or to impose or suggest production goals for, any organizational unit.