KPI Administration & Finance

Finance & Budget • Procurement • Human Resources • Information Technology — green theme • light/dark

Finance & Budget5 KPIs
Operating Budget Variance %
Variance between actual and budgeted operating expenditures/revenues.
Formula
(actual − budget) / budget × 100 (track by department & fund)
Target
|variance| ≤ 3–5% (tighten through quarterly control).
Forecast Accuracy (Quarterly) %
Accuracy of quarterly revenue/expenditure forecasts vs actuals.
Formula
100 − MAPE(forecast, actual)
Target
≥ 90–95% accuracy (segment elastic revenues).
Days to Close P90 days
Days from period end to GL close (monthly, Q4 year‑end).
Formula
P90(close_date − period_end_date)
Target
Monthly ≤ 10 business days; year‑end per CAFR timeline.
On‑Time Vendor Payments %
Payments issued within contract/net terms (e.g., net‑30).
Formula
payments_within_terms / total_payments × 100
Target
≥ 95% (improve e‑invoicing & 3‑way match).
Unassigned Fund Balance % of GF exp
General Fund unassigned balance as % of annual expenditures.
Formula
unassigned_fund_balance / GF_expenditures × 100
Target
GFOA: ~2 months ≈ 16–17%; many cities aim 16–25%.
Procurement5 KPIs
Competitive/Best‑Value Spend % of addressable
Share of addressable spend awarded via competitive/best‑value methods.
Formula
competitive_awarded_spend / addressable_spend × 100
Target
≥ 80–90% (reduce non‑comp/waivers).
Requisition → PO Cycle Time P90 days
Days from complete requisition to purchase order issuance.
Formula
P90(PO_date − requisition_complete_date)
Target
≤ 14–30 days by category; use pre‑bids/frameworks.
Contract Renewals On‑Time %
Active contracts renewed/extended ≥30 days before expiration.
Formula
renewals_before_30d / contracts_expiring × 100
Target
≥ 95% (use pipeline alerts).
Master Agreement Coverage % of addressable
Spend placed under master agreements/state co‑ops vs tail spend.
Formula
spend_under_MAs / addressable_spend × 100
Target
≥ 60–75% (consolidate commodity buys).
Savings Achieved vs Baseline %
Percent savings from competitive events vs pre‑bid baseline/last price.
Formula
(baseline_price − awarded_price) / baseline_price × 100
Target
Commodity 3–10% typical; track by category.
Human Resources5 KPIs
Time to Hire P90 days
Days from requisition approval to offer accepted (civil service timelines considered).
Formula
P90(offer_accept_date − requisition_approval_date)
Target
≤ 45–60 days (hard‑to‑hire roles by exception).
Vacancy Rate %
Vacant FTEs relative to authorized FTEs (by department/role).
Formula
vacant_FTEs / authorized_FTEs × 100
Target
< 10% overall; focus on critical classifications.
First‑Year Turnover %
Employees leaving within 12 months of start date.
Formula
separations_≤12m / hires_≤12m × 100
Target
< 10–15% (onboarding/mentorship).
Mandatory Training Completion %
Share of staff completing required trainings (ethics, safety, cybersecurity).
Formula
completed_mandatory_trainings / staff_assigned_trainings × 100
Target
≥ 95–100% by deadline.
OSHA Recordable Incident Rate per 200k hrs
Workplace safety incidents normalized by hours worked (all departments).
Formula
(recordable_incidents × 200,000) / total_hours_worked
Target
Decline YoY; target by high‑risk divisions.
Information Technology (IT)5 KPIs
Critical System Uptime %
Availability of Tier‑1 systems (ERP, CAD/911, email, network core).
Formula
uptime_hours / total_hours × 100
Target
≥ 99.9% (measure by service & data center).
Incident MTTR P90 hours
Time to restore service for incidents (helpdesk & major incidents).
Formula
P90(resolve_time − open_time) (hours)
Target
Helpdesk ≤ 8h; critical outages ≤ 4h.
First Contact Resolution (Helpdesk) %
Tickets resolved without escalation or re‑open within 3 days.
Formula
resolved_at_first_contact / total_tickets × 100
Target
≥ 70–80% (improve KB & endpoint mgmt).
Projects Delivered On‑Time %
IT projects delivered by committed date/scope (portfolio level).
Formula
projects_on_time / projects_completed × 100
Target
≥ 85% (stage‑gate governance).
Security Patch Compliance %
Endpoints/servers patched within SLA (critical ≤ 30 days; high ≤ 60).
Formula
assets_patched_within_SLA / assets_in_scope × 100
Target
≥ 95–100% (NIST/ISO guidance).

Notes: P90 = 90th percentile (fractile). Targets are starting points; align with local policy, labor agreements, and risk appetite. Reference frameworks: GFOA (financial best practices), NIGP (procurement), SHRM/OSHA (HR & safety), ITIL service management, NIST/ISO 27001 (security).