Pennsylvania Statutes Title 71 P.S. State Government § 891.6. Independent Fiscal Office

(1) The IFO, pursuant to its mandate under section 604-B(a)(3) of the act of April 9, 1929 (P.L. 177, No. 175),  1 known as The Administrative Code of 1929, and this act, shall review agency performance-based budget information and develop an agency performance-based budget plan for agencies subject to a performance-based budget review under section 4.

(2) In developing performance-based budget plans, the IFO shall evaluate each agency program or line-item appropriation and develop performance measures for each agency program or line-item appropriation.

(3) As determined by the IFO to be applicable, performance measurements shall include outcome-based measures, including efficiency measures, activity cost analysis, ratio measures, measures of status improvement of recipient populations, economic outcomes or performance benchmarks against similar State programs or similar programs of other states or jurisdictions.

(1) The IFO, pursuant to its mandate under section 604-B(a)(3) of The Administrative Code of 1929 and this act, shall review tax credits and develop a tax credit plan for tax credits subject to a review under section 5.

(2) In developing tax credit plans, the IFO shall evaluate each tax credit and develop performance measures for each tax credit.

(3) As determined by the IFO to be applicable, performance measurements shall include outcome-based measures, including efficiency measures, measures of status improvements of recipient populations, economic outcomes or performance benchmarks against similar State programs or similar programs of other states or jurisdictions.