Performance Accountability for Compulsory Public Spending Specify performance requirements to ensure that activities funded through compulsory taxation produce determinable outcomes and are subject to transparent review, corrective action, and termination when warranted. Submitter's Note: This model StratML Part 2 performance plan has been inferred in dialog with ChatGPT concerning the McNamara Fallacy, the proper role of government, compulsory funding, social desirability bias, and the need to limit taxpayer-supported activities to those with reasonably determinable outcomes. ^^ It was stimulated by Jono Hey's article at https://sketchplanations.substack.com/p/the-mcnamara-fallacy, which came to my attention via John Kamensky's report at https://www.linkedin.com/pulse/accountability-performance-update-mar-23-29-2026-john-m-kamensky-zsive/ Public Accountability Coalition PAC id-3f2dfc3d-7d70-4dc3-8e6a-5a5d2f21f0c1 A hypothetical coalition advocating the disciplined use of compulsory public spending only for activities whose outcomes can be reasonably determined and publicly evaluated. Taxpayers Provide compulsory funding and deserve evidence that public spending produces demonstrable value. Primary Beneficiaries Receive the benefits of more accountable, efficient, and legitimate public spending. Beneficiary Legislatures Authorize spending, define reporting requirements, and conduct oversight. Authorizers Establish the statutory and budgetary conditions governing compulsory public expenditures. Performer Executive agencies Administer programs, publish plans and reports, and implement corrective actions. Implementers Carry out funded activities and document results in measurable form. Performer Oversight bodies Review performance, detect waste and fraud, and recommend continuation, restructuring, or termination. Reviewers Independently assess whether funded activities are lawful, effective, and accountable. Performer Citizens Rely on legitimate public functions and benefit when authority is exercised with transparency and restraint. Public Beneficiaries Benefit from stronger trust, better services, and more disciplined public finance. Beneficiary Compulsory public spending is transparent, limited, and accountable for results. id-f0c39d9a-3f8d-4d48-aed2-5f7c1d2784f2 To align compulsory public spending with clearly defined objectives, measurable performance indicators, periodic review, and demonstrable public value. id-6f8b2f53-7cc7-4c4c-9c97-48f6e7d8e132 Accountability Hold public authorities responsible for documenting intended results and reporting actual performance. Transparency Publish plans, indicators, and reports in open, standard, machine-readable form. Stewardship Protect taxpayers from waste, fraud, and unsustainable fiscal commitments. Legitimacy Constrain the exercise of coercive public authority to lawful, necessary, and publicly justifiable purposes. Subsidiarity Assign responsibilities to the lowest effective level capable of achieving the intended public purpose. Accountability Ensure that all activities funded through compulsory taxation have clearly defined objectives, determinable outcomes, and explicit consequences for nonperformance. id-64d54051-67e9-4f7c-b62a-2f0547b73aa1 1 Legislatures Set accountability conditions for appropriations and authorizations. Oversight Authority Require outcome-oriented planning and reporting as a condition of compulsory funding. Performer Executive agencies Publish structured plans, collect evidence, and report performance. Reporting Authority Document objectives, indicators, and actual results for funded activities. Performer Transparency Publish complete, machine-readable descriptions of all taxpayer-funded activities, their objectives, and their associated performance indicators. id-46b1d2e1-fb18-4707-a7b5-3d30ff3abf61 1.1 Taxpayers Need clear visibility into the purposes and results of compelled expenditures. Informed Public Use published information to assess whether funded activities are justified. Beneficiary Transparency is treated here as a precondition for accountability rather than as an end in itself. 1.1.1 Programs Published Percent id-0c9e1594-d383-4214-9b6d-c7a1c793d087 2027-09-30 100 Publish machine-readable plans for all activities funded through compulsory taxation. 2027-09-30 Report the actual percentage of funded activities for which machine-readable plans have been published. 1.1.2 Records Traceable Percent id-8ae0f7d8-72e4-4cd4-8f14-5c0ddc0fa19e 2027-09-30 95 Link at least 95 percent of spending records to published objectives and indicators. 2027-09-30 Report the actual percentage of spending records linked to published objectives and indicators. Evaluability Define outcome measures, baselines, and targets for all funded activities so that continuation or termination decisions can be grounded in evidence. id-6a1864cf-cfb0-4638-8f53-8af01e9e0a60 1.2 Evaluability is the threshold requirement for determining whether compelled funding is justified. 1.2.1 Outcome Measures Percent id-0cb85831-7011-4a5e-9b1e-a8cf0f30b3d1 2027-09-30 100 Define at least one outcome measure for every taxpayer-funded activity. 2027-09-30 Report the actual percentage of funded activities with at least one defined outcome measure. 1.2.2 Baselines Defined Percent id-9d5030ab-4bd8-46ff-9738-4ef9021ad32a 2027-09-30 95 Establish baselines for at least 95 percent of funded activities with outcome measures. 2027-09-30 Report the actual percentage of funded activities for which baselines have been established. Reporting Submit timely performance reports showing progress against targets, deviations from plans, and reasons for underperformance. id-cfd0c8ff-90f2-4bb6-b965-44da23834c5f 1.3 1.3.1 Reports Submitted Percent id-f0e728e7-c0b9-4423-a1c6-94f857a0bc6b 2027-09-30 100 Submit annual performance reports for all funded activities. 2027-09-30 Report the actual percentage of funded activities for which annual performance reports were submitted. 1.3.2 Reports Timely Percent id-14df8d9c-8d7d-4782-bb85-a465b675f58e 2027-09-30 95 Publish at least 95 percent of required reports by the statutory or administrative due date. 2027-09-30 Report the actual percentage of required reports published on time. Review Conduct periodic evidence-based reviews to determine whether funded activities remain lawful, necessary, and effective. id-4d1c0df4-f58f-4f43-a1f2-b15b4cc6bcef 1.4 Oversight bodies Conduct performance reviews and recommend corrective action. Independent Reviewers Assess whether results justify continued compulsory funding. Performer 1.4.1 Programs Reviewed Percent id-cc1ca0ee-f0de-4a6e-920f-6bb8a6e52e2a 2027-09-30 100 Review all funded activities at least once within the designated review cycle. 2027-09-30 Report the actual percentage of funded activities reviewed within the designated cycle. 1.4.2 Review Completion Time Days id-d0f3d29f-f57e-4b2f-b196-b6f3c627df5a 2027-09-30 365 Complete each required review within 365 days of the beginning of the review cycle. 2027-09-30 Report the average number of days required to complete mandated reviews. Termination Restructure or discontinue taxpayer-funded activities that fail to demonstrate lawful purpose, measurable performance, or continuing public value. id-b8f353cb-3766-474d-a441-9f38aaf4f855 1.5 Accountability includes the ability to stop funding activities that fail to justify continued coercive support. 1.5.1 Corrective Actions Percent id-a3c7a60e-7fe2-47a7-a36a-9c22e49446a6 2027-09-30 90 Take restructuring or termination action on at least 90 percent of activities formally identified as materially underperforming. 2027-09-30 Report the actual percentage of materially underperforming activities on which corrective action was taken. 1.5.2 Action Time Days id-6b690b6c-6756-4993-87c3-2703644acbeb 2027-09-30 120 Initiate corrective action within 120 days of a formal determination of material underperformance. 2027-09-30 Report the average number of days between a formal underperformance determination and the initiation of corrective action. Stewardship Protect taxpayers from waste, fraud, and unsustainable debt by improving the efficiency, effectiveness, and fiscal discipline of compulsory public spending. id-36f5d33c-1ba4-4ed7-bab0-b8c4ca551a65 2 Taxpayers Bear the financial burden of compulsory spending and deserve prudent stewardship. Inspectors General Investigate waste, fraud, and abuse and strengthen control systems. Efficiency Reduce avoidable administrative cost, duplication, and process waste in taxpayer-funded activities. id-14d65a3c-e6a8-4b16-88d0-a721cbacfcfe 2.1 2.1.1 Administrative Overhead Percent id-d6fbc744-bebf-4d2b-b8eb-a0f81fca379a 2027-09-30 10 Limit administrative overhead to no more than 10 percent of total program cost unless a higher ratio is explicitly justified. 2027-09-30 Report the actual administrative overhead ratio for funded activities. 2.1.2 Duplications Eliminated Count id-6b3016d4-6f71-4d6a-ad4c-3994ed16fbf0 2027-09-30 50 Eliminate or consolidate at least 50 duplicative activities, processes, or reporting streams during the planning cycle. 2027-09-30 Report the actual number of duplicative activities, processes, or reporting streams eliminated or consolidated. Effectiveness Improve the extent to which funded activities achieve their intended public outcomes rather than merely consuming resources or producing outputs. id-f4992b6b-1bfe-48e1-a9fd-2ee4b0d4cf53 2.2 2.2.1 Objectives Met Percent id-1ab5cf02-b40f-45cf-baf4-b462d2ce3919 2027-09-30 85 Meet or exceed target results for at least 85 percent of funded objectives. 2027-09-30 Report the actual percentage of funded objectives for which target results were met or exceeded. 2.2.2 Outcome Improvement Percent id-7bbbe014-e96f-44c5-a72b-1e311ea4c010 2027-09-30 20 Improve prioritized outcome measures by an average of 20 percent over baseline where improvement is the relevant performance direction. 2027-09-30 Report the actual average percentage improvement achieved across prioritized outcome measures. Debt Sustainability Constrain the use of debt-financed compulsory spending so that current policy choices do not impose unjustified burdens on future taxpayers. id-2b115d2d-52d0-42ff-ae18-46835962ea5a 2.3 This objective addresses the fiscal consequence of sustaining politically attractive but weakly accountable spending commitments. 2.3.1 Deficit Financing Percent id-89ed18e7-57e5-4b29-ab77-ebc4f09d55c9 2027-09-30 15 Limit the share of compulsory spending financed by deficit borrowing to no more than 15 percent unless emergency conditions are formally declared. 2027-09-30 Report the actual percentage of compulsory spending financed by deficit borrowing. 2.3.2 Debt Service Share Percent id-208b8082-2d02-464e-82c7-d07df95d31c7 2027-09-30 10 Hold debt-service cost to no more than 10 percent of total compulsory spending. 2027-09-30 Report the actual percentage of total compulsory spending devoted to debt service. Risk Management Identify, document, and mitigate operational, fiscal, legal, and programmatic risks associated with taxpayer-funded activities. id-d0224e4d-9158-4dc4-b1d3-e9ca5df8da2f 2.4 2.4.1 Risk Registers Percent id-1e4629e9-5d67-4da5-b651-dc7c9b0d2fa4 2027-09-30 100 Maintain current risk registers for all funded activities classified as material or high impact. 2027-09-30 Report the actual percentage of material or high-impact funded activities with current risk registers. 2.4.2 High-Risk Findings Resolved Percent id-1509d1a8-84b9-4cce-a602-1db93eff7319 2027-09-30 90 Resolve at least 90 percent of high-risk findings within the prescribed remediation window. 2027-09-30 Report the actual percentage of high-risk findings resolved within the prescribed remediation window. Fraud Detection Strengthen verification, monitoring, and investigative response in order to reduce fraudulent claims, payments, and reporting. id-c6c1a71c-2350-4584-bba5-b862a8220d24 2.5 Inspectors General Investigate fraud schemes and assess control effectiveness. Investigators Detect and help remediate fraud, waste, and abuse in funded activities. Performer 2.5.1 Payments Verified Percent id-53fe52d4-5294-4c52-a3bc-60aeb7b8a8c7 2027-09-30 98 Verify at least 98 percent of high-risk payments prior to disbursement or through equivalent compensating controls. 2027-09-30 Report the actual percentage of high-risk payments that were verified prior to disbursement or through equivalent compensating controls. 2.5.2 Fraud Resolution Time Days id-0c5c8db0-58b0-4c8d-a0c1-e82dff0b46ba 2027-09-30 90 Resolve suspected fraud cases within an average of 90 days from formal referral to disposition. 2027-09-30 Report the actual average number of days from formal referral of suspected fraud to disposition. Legitimacy Strengthen public trust by ensuring that coercive public authority is exercised only for lawful, necessary, proportionate, and publicly justifiable purposes. id-e0be652e-826c-490e-91db-bc053e504d99 3 Citizens Depend on the lawful and restrained use of public authority. Courts Review the legality and constitutional sufficiency of coercive public action. Necessity Require affirmative justification that each activity funded through compulsory taxation serves a necessary public purpose that cannot be adequately met through voluntary means alone. id-71670c16-8e95-4c9d-8e32-1b80a330f86f 3.1 3.1.1 Necessity Analyses Percent id-6589b977-5f20-4ec8-9b91-88a69cb4a557 2027-09-30 100 Prepare documented necessity analyses for all new activities proposed for compulsory funding. 2027-09-30 Report the actual percentage of newly proposed compulsorily funded activities with documented necessity analyses. 3.1.2 Legacy Programs Rejustified Percent id-83b71668-b240-4773-935a-8f7b45b71697 2027-09-30 80 Rejustify at least 80 percent of existing taxpayer-funded activities through updated necessity reviews during the planning cycle. 2027-09-30 Report the actual percentage of existing taxpayer-funded activities rejustified through updated necessity reviews. Proportionality Match the burden imposed by public authority to the seriousness of the problem addressed and the value of the expected public benefit. id-b040c735-8c50-47df-b055-eb333fa31f05 3.2 3.2.1 Proportionality Analyses Percent id-25fd75e4-8450-4985-a8cc-28f558fb9757 2027-09-30 100 Prepare proportionality analyses for all major compulsory spending proposals and enforcement regimes. 2027-09-30 Report the actual percentage of major compulsory spending proposals and enforcement regimes supported by proportionality analyses. 3.2.2 Appeals Sustained Percent id-5d4b14c4-fc1e-4287-9265-bf84cfbc47da 2027-09-30 5 Hold the rate at which coercive actions are overturned on proportionality grounds to no more than 5 percent. 2027-09-30 Report the actual percentage of coercive actions overturned on proportionality grounds. Subsidiarity Assign responsibility for public functions to the lowest effective level of organization consistent with lawful coordination and measurable results. id-276eff8a-c0a7-477d-a1eb-06354851ec0d 3.3 Subsidiarity reduces unnecessary centralization and helps constrain the misuse of coercive authority. 3.3.1 Decisions Delegated Percent id-a066db7e-82e2-4352-9fe2-aa35220d2f82 2027-09-30 70 Delegate at least 70 percent of administrable decisions to the lowest effective level capable of achieving the intended result. 2027-09-30 Report the actual percentage of administrable decisions delegated to the lowest effective level. 3.3.2 Unjustified Centralization Percent id-d6fac677-166c-43b6-b370-3f54e5f9f50b 2027-09-30 0 Reduce the share of centrally retained functions lacking documented subsidiarity justification to zero. 2027-09-30 Report the actual percentage of centrally retained functions lacking documented subsidiarity justification. Compliance Meet statutory and administrative requirements for publishing plans, indicators, updates, and reports relating to compulsory public spending. id-f1a6fa8b-4d05-4d89-a936-afdf4c4ea765 3.4 3.4.1 Publication Compliance Percent id-88aa7aab-c9c9-4432-b7fa-eed05e59984a 2027-09-30 100 Achieve full compliance with applicable publication requirements for plans, updates, and reports. 2027-09-30 Report the actual percentage of applicable publication requirements satisfied. 3.4.2 Updates Timely Percent id-c749344d-f6d9-4472-8a15-17980e6a571a 2027-09-30 95 Publish at least 95 percent of required performance updates on time. 2027-09-30 Report the actual percentage of required performance updates published on time. Public Confidence Increase public trust that compulsory public spending is justified, transparent, and responsive to evidence of performance. id-0c6b95a2-4b44-4db2-b863-fd2b16975945 3.5 Citizens Judge the legitimacy of public authority in part by whether results are visible and corrective action is credible. Confidence Holders Experience the legitimacy gains or losses associated with accountable public spending. Beneficiary 3.5.1 Public Trust Percent id-645f4788-f60c-4948-a7be-26297049251c 2027-09-30 60 Achieve a public trust rating of at least 60 percent for the transparency and accountability of compulsory public spending. 2027-09-30 Report the actual public trust rating for the transparency and accountability of compulsory public spending. 3.5.2 Complaint Resolution Time Days id-0dd14589-d8a2-45b8-baf0-e4dc75d24379 2027-09-30 30 Resolve substantiated public complaints concerning compulsory spending transparency or accountability within an average of 30 days. 2027-09-30 Report the actual average number of days required to resolve substantiated public complaints concerning compulsory spending transparency or accountability. id-2e373889-a26b-4e32-902d-6f3159ac7a03 2026-10-01 2027-09-30 2026-04-08 https://stratml.us/docs/PACPS.xml Owen Ambur Owen.Ambur@verizon.net