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Part 6. Human Resources Management

Chapter 430. Performance Management

Section 3. Performance Management Program for Evaluating Managers, Management Officials and Confidential Management/Program Analysts

6.430.3  Performance Management Program for Evaluating Managers, Management Officials and Confidential Management/Program Analysts

6.430.3.1  (01-01-2007)
Overview and Coverage

  1. This section describes the manner in which managers and management officials are evaluated.

  2. The requirements and procedures of this section also apply to employees whose positions are classified as management/program analysts, GS-343, and who are officially designated as confidential employees.

    Note:

    A confidential employee is defined by 5 USC § 7103(a)(13), as "an employee who acts in a confidential capacity with respect to an individual who formulates or effectuates management policies in the field of labor-management relations. "

  3. The performance of employees assigned supervisory codes 2 (supervisor or manager), 4 (supervisor-CSRA), 5 (management official), and in some instances supervisory code 7 (i.e., team leaders who lead management officials) are evaluated against critical performance expectations. In addition, certain non-bargaining unit management/program analysts, GS-343, who are officially classified as confidential and have supervisory codes 7 or 8 are also covered by critical performance expectations. The supervisory code is found on the employees standard position description (SPD) and controls the appropriate performance plan.

  4. Supervisors should review IRM 6.430.1, Introduction to Performance Management, for background information before proceeding with this section.

6.430.3.2  (01-01-2007)
Step 1: Planning Critical Performance Expectations

  1. During this step, the supervisor and the employee work closely together to plan and establish distinct commitments or objectives to be accomplished during the specified appraisal period and discuss how they relate to the responsibilities.

  2. Effective planning of performance expectations helps ensure the alignment of individual performance with the business goals and objectives of the organization.

6.430.3.2.1  (01-01-2007)
Starting the Performance Appraisal Cycle

  1. Within the first 30 days of the beginning of an employee's appraisal period, or when the employee is assigned to a new position for at least 60 days (e.g., temporary promotions, details), the supervisor should meet with the employee to review responsibilities and establish commitments or objectives and discuss the Retention Standard.

  2. The performance appraisal cycle for managers, management officials, and confidential management/program analysts is based on the fiscal year and normally begins October 1 each year.

  3. The supervisor reviews the employee's assigned SPD, verifying that it accurately reflects the assigned duties. If it does not, the supervisor contacts the Human Capital Office (HCO), National Classification Center (NCC), for assistance in identifying the appropriate SPD or developing a new one.

6.430.3.2.2  (01-01-2007)
Critical Performance Expectations

  1. Managers, management officials, and confidential management/program analysts are rated against critical performance expectations.

  2. Critical performance expectations consist of three components:

    • Retention Standard

    • Responsibilities

    • Commitments or Objectives

6.430.3.2.2.1  (01-01-2007)
Retention Standard

  1. The Internal Revenue Service (IRS) Restructuring and Reform Act of 1998, (RRA98) § 1204, requires all IRS employees to be evaluated on the fair and equitable treatment of taxpayers. This requirement has been incorporated into a Retention Standard that is the same for all employees.

  2. For more information on the requirements of the Retention Standard, see IRM 6.430.3.2.5 and Exhibit 6.430.2-1.

6.430.3.2.2.2  (01-01-2007)
Responsibilities

  1. Responsibilities are common to all managers, management officials, and confidential management/program analysts, and are aligned with the IRS Balanced Measurement System.

  2. Responsibilities guide the actions an employee commits to undertake during the performance appraisal period and describe how the employee performs his or her job.

  3. Responsibilities for managers are:

    • Leadership

    • Employee Satisfaction

    • Customer Satisfaction

    • Business Results

    • Equal Employment Opportunity

  4. Responsibilities for management officials are:

    • Program Leadership

    • Employee Satisfaction

    • Customer Satisfaction

    • Business Results

    • Professional Expertise

  5. Responsibilities for confidential management/program analysts are:

    • Analysis and Evaluation

    • Employee Satisfaction

    • Customer Satisfaction

    • Business Results

    • Communications

6.430.3.2.2.3  (01-01-2007)
Commitments

  1. Commitments are derived from the Strategic Business Plans and establish a linkage between organizational performance and individual performance.

  2. Commitments are specific for each employee. Each commitment is a distinct action with identified and measurable results to be achieved during the performance appraisal period.

6.430.3.2.2.4  (01-01-2007)
Objectives

  1. Management/program analysts, GS-343, designated as non-bargaining unit because of the confidential exclusion have objectives in lieu of commitments.

  2. Objectives are a limited number of critical actions, goals, and/or results the confidential management/program analyst will be expected to accomplish during the appraisal year. These objectives should be derived from, and directly contribute to, the program priorities and goals established by the organizations annual business or operations plan.

  3. Objectives are similar to commitments for managers and management officials and are a key component of these employees' critical performance expectations.

6.430.3.2.3  (01-01-2007)
Reviewing Responsibilities

  1. Both the supervisor and the employee should review the responsibilities found in Part I, Section A, of the appropriate performance agreement to ensure mutual understanding of how each responsibility applies to the employees expected performance during the upcoming performance appraisal period.

6.430.3.2.4  (01-01-2007)
Establishing Commitments or Objectives

  1. Commitments and objectives enable managers, management officials, and confidential management/program analysts to develop action items that will, in turn, carry out the Service's day-to-day operations, linking their activities to the IRS' goals and objectives. Each commitment or objective should relate to, and support, one or more of the responsibilities listed in the performance agreement.

  2. The supervisor should share his or her commitments with the employee prior to the employee's commitments or objectives being developed. The supervisor discusses how the employe's commitments or objectives link to the organizational workplans and balanced measures.

    Note:

    For additional information, see IRM 1.5.2, Managing Statistics in a Balanced Measurement System Handbook, Managing Statistics in a Balanced Measurement System.

  3. The supervisor should review documents such as organizational program plans, business plans, site-specific issues/priorities, Equal Employment Opportunity/Affirmative Action plans, and balanced measures data when preparing to discuss with the employee what needs to be included in his or her commitments or objectives.

  4. The supervisor and employee should identify the most important areas on which to focus.

  5. The supervisor and the employee jointly develop the employee's commitments or objectives, with the reviewing official having the final authority for approval of the performance agreement.

6.430.3.2.4.1  (01-01-2007)
Guidelines for Developing Well Constructed Commitments or Objectives

  1. Supervisors and employees should think of commitments and objectives as the "What" and responsibilities as the " How" .

  2. In general, a limited number of commitments or objectives should be established to represent challenges for the employee. Each commitment or objective should be results oriented.

  3. When developing the commitments or objectives, discussions should include the means of accomplishing the commitments or objectives, such as: specific timing, expected performance levels, methods of measurement, and level of organizational support (funding, staff, and training) needed.

  4. The following should be considered when writing commitments or objectives:

    1. State specifically what is to be accomplished, not general tasks, duties, or responsibilities of an ongoing job.

    2. Describe challenging but realistic actions the employee can accomplish.

    3. Maintain a"line of sight" to the goals of the Service.

    4. Include a clear timeframe for accomplishment, some commitments or objectives may take less than one year to accomplish and others may take longer. If the timeframe is longer than one year, interim milestones should be identified in the performance agreement.

    5. Verify they are achievable and can be monitored. Focus on describing the outcomes or results that will exist when the commitment or objective has been successfully achieved.

    6. Outline required organizational resources or support. Consider available resources from the employee's assigned organization, as well as other parts of the IRS.

    7. Keep in mind how the commitments or objectives will be measured, how the employee will demonstrate achievement.

    8. For managers only: ensure the commitments or objectives are specific enough so that direct reports can understand them.

    9. Focus on individual actions that support organizational priorities.

    10. Begin each commitment or objective with the phrase "I will " to frame what the employee will do rather than what the organization will achieve.

    11. End each commitment or objective with the phrase "so that " at the end to indicate the results or outcomes of achieving the commitments or objectives.

    12. Consider what data sources will be used to monitor progress in meeting commitments or objectives.

6.430.3.2.4.2  (01-01-2007)
Documenting Commitments or Objectives

  1. After the supervisor and the employee discuss and agree on commitments or objectives, they are recorded under Part I, Section B of the appropriate performance agreement form.

  2. The supervisor and the reviewing official make the final determination whether the commitment or objective should be included in the performance agreement if the supervisor and the employee cannot agree on the commitments or objectives.

  3. It is important to document any changes in the commitments or objectives throughout the performance appraisal period.

  4. For more information on writing commitments, see the Reference Guide for Managers and Management Officials at http://hco.web.irs.gov/perfmgmt/perfplan/mgmtoffic/writecommitments.html .

6.430.3.2.4.3  (01-01-2007)
Getting Behind the Numbers

  1. Commitments or objectives should be qualitative in nature, but can and should be guided by the organization's quantitative performance measures. The reason for this restriction is fundamental to the intent of the balanced measurement approach and critical to changing behaviors. If individuals are held accountable solely for achieving specific numerical targets, the natural response is to focus attention on the numbers and not on the actions.

  2. "Getting behind the numbers" is a seven-step problem-solving process, as shown in Figure 6.430.3-1. Throughout this process, numbers are only a starting point. The objective is to identify individual commitments, objectives, or actions to improve organizational performance. Chapter 2 of IRM 1.5.2, Managing Statistics in a Balanced Measurement System Handbook, Managing Statistics in a Balanced Measurement System, provides more detail on how to use numbers appropriately in evaluating organizational and individual performance.

  3. In evaluating the performance of a manager, management official, or confidential management/program analyst, the numerical results achieved with any of the IRS Balanced Measures (Employee Satisfaction, Customer Satisfaction, and Business Results) will never equate directly to a particular rating. Rather, an evaluation should focus on the actions that were taken (commitments or objectives) against the objectives and the results achieved to improve performance in each responsibility. The numerical results are helpful only for making an initial assessment of the impact those actions had on the Responsibilities.

    Figure 6.430.3-1
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Getting Behind the Numbers

6.430.3.2.5  (01-01-2007)
Discussing the Retention Standard

  1. The supervisor must discuss with the employee behaviors that will allow the employee to meet the Retention Standard, circumstances that may result in a determination that the employee does not meet the Retention Standard, and the potential impact of not meeting the Retention Standard. Exhibit 6.430.2-1 provides examples of Retention Standard behavior that may result in a "Met" or "Not met" rating.

  2. Discussions concerning the Retention Standard may include:

    1. An explanation of the requirements of the Retention Standard in relationship to the employee's job expectations.

    2. The potential impacts of not meeting the standard.

    3. Avoidance of use of the words "deliberately" or "intentionally" in describing behavior that does not meet the standard.

    4. An explanation of why infrequent lapses that are inadvertent or unavoidable will not result in a "Not met" rating.

    5. An explanation of why a "Met" or "Not Applicable" rating will have no effect on the summary evaluation rating, ranking in merit promotion actions, or entitlement to performance awards.

    6. An explanation of why a "Not met" rating for the Retention Standard will result in a "Not met" summary evaluation rating. A "Not met" summary evaluation rating makes the employee ineligible for a performance award, within-grade increase (WIGI), career ladder promotion, competition for promotion, or satisfactory completion of a probationary period, and may result in the employees removal from the position and/or the IRS.

      Note:

      See Exhibit 6.430.2-1 and Retention Standard Guidance at http://hco.web.irs.gov/perfmgmt/evaluation/evalperf/nonmgrpolicy.html for additional information on the Retention Standard.

6.430.3.2.6  (01-01-2007)
National Security Critical Element

  1. Executive Order 12958, Classified National Security Information, requires that all managers and management officials whose duties significantly involve the creation or handling of classified information and who handle national security information on a regular basis must have a critical element in their annual performance agreement dealing with this activity.

  2. Holding a national security clearance does not automatically require that the national security critical element be included in the performance plan. The critical element is only applicable for managers and management officials who have regular, hands-on-work that requires classifying, safeguarding, and declassifying national security information. Each manager must determine on a case-by-case basis if their employees should be covered by this critical element.

  3. The Classified National Security Information Critical Element form should be added as a separate attachment to the performance agreements of affected managers and management officials.

  4. Because this element affects a limited number of employees, it has not been incorporated into Form 12450-A, Manager Performance Agreement, or Form 12450-B, Management Official Performance Agreement. The element should be attached to the performance agreement as long as the employee continues to perform work that meets the requirements of the Executive Order.

  5. Upon deciding to incorporate the element into the performance agreement of a manager or management official, the manager must discuss the critical element with the employee and have the manager or management official acknowledge receipt via signature on the form.

  6. The critical element and more information concerning its implementation can be found on the Performance Management Policy web site at http://hco.web.irs.gov/perfmgmt/perfplan/mgrperfplan/index.html .

6.430.3.2.7  (01-01-2007)
Documenting the Performance Agreement

  1. The supervisor and employee sign and date the performance agreement to acknowledge that they have discussed the critical performance expectations. This discussion should occur at the beginning of the appraisal period.

  2. The performance agreements for employees covered by the requirements of this section are:

    1. Managers - Form 12450-A, Manager Performance Agreement.

    2. Management Officials - Form 12450-B, Management Official Performance Agreement.

    3. Confidential Management/Program Analysts (GS-343) - Form 12450-D, Management/Program Analyst Performance Agreement (Positions Designated as Confidential Only).

  3. Following the discussion, the supervisor should give a copy of the performance agreement to the employee and file the original in the Employee Performance File (EPF). For more information on the EPF, see IRM 6.430.3.3.3 and the Employee Resource Center Guide for Managers at http://erc.web.irs.gov/DOCS/2002/AWSS/PS/EPFGuideForManagers.htm .

  4. The employee and supervisor should use the performance agreement and the critical performance expectations to monitor accomplishments or other significant events as they occur.

6.430.3.3  (01-01-2007)
Step 2: Monitoring Progress

  1. During this step the supervisor should continuously monitor progress against critical performance expectations, identify accomplishments and deficiencies, and initiate corrective actions when necessary.

6.430.3.3.1  (01-01-2007)
Monitoring Commitments or Objectives

  1. After the supervisor and employee have reached agreement on a set of commitments or objectives, the supervisor should monitor the employees progress in meeting the responsibilities and achieving the commitments or objectives throughout the appraisal period.

  2. At a minimum, the supervisor must conduct a mandatory mid-year progress review. This progress review generally occurs in April and should include a discussion of the employees progress in meeting expectations (Responsibilities, Commitments or Objectives, and Retention Standard). This mandatory mid-year progress review must be documented on the Manager, Management Official, or Confidential Management/Program Analyst Performance Agreement.

  3. The supervisor should also document any other progress reviews held and provide a copy to the employee. Documented observations throughout the performance appraisal period serve as an aid in completing the mandatory mid-year progress review and the annual evaluation. The supervisor should identify the actions taken to accomplish commitments or objectives and responsibilities.

  4. The supervisor should focus on the employees performance as it relates to the Retention Standard and progress toward achieving commitments or objectives. If necessary, the supervisor should identify improvement opportunities.

  5. At any point during the performance cycle, the supervisor and the employee can review and revise commitments or objectives to reflect changes in the priorities of the Service.

    • Changes may be needed for reasons such as: the expectations of commitments or objectives changed; or the Service's mission, strategic business goals, or business plans changed; or the level of available support (e.g., staff, dollars, training) decreased or increased.

    • Changes to commitments or objectives must be made at least 60 days before the end of the performance appraisal period to avoid having to extend the appraisal period.

  6. The supervisor may NOT use Records of Tax Enforcement Results (ROTERs) in monitoring progress against critical performance expectations. The ROTERs do not convey whether an individual performed well under his or her critical performance expectations. For additional information on ROTERs, see IRM 1.5.2, Managing Statistics in a Balanced Measurement System Handbook, Managing Statistics in a Balanced Measurement System.

  7. Progress reviews including mid-year reviews may not be disputed. Assessments of performance at the time of a progress review may differ from the annual summary evaluation. Disputes filed before the end of the appraisal period would be premature. However, employees may attach documentation to the progress review regarding matters of concern.

  8. The following includes actions the supervisor should take to monitor progress against critical performance expectations:

    1. Record observations as they occur, recalling past behavior is often difficult.

    2. Focus on specific actions the employee took to accomplish commitments or objectives and how responsibilities were demonstrated; avoid evaluating personality traits. Cite performance or results, not conduct or general impressions.

    3. Document observations in sufficient detail to be understood by another supervisor.

    4. Document performance for all employees consistently. Avoid comparing one employee to another.

    5. Maintain performance data in the employees EPF. All documents used in formulating an evaluation must be shared with the employee prior to placing it in his or her EPF.

      Note:

      For additional information on EPFs, see IRM 6.430.3.3.3 and the Employee Resource Center Guide for Managers at http://erc.web.irs.gov/DOCS/2002/AWSS/PS/EPFGuideForManagers.htm

      .

6.430.3.3.2  (01-01-2007)
Marginal and Unacceptable Performance

  1. If at any time during the appraisal period an employee's performance in one or more critical performance expectations (Responsibilities, Commitments or Objectives, or the Retention Standard) falls below the " Met" level, the manager must provide assistance.

  2. The supervisor must consult with their servicing Labor Relations/Employee Relations Office regarding any performance rating of "Not met " or "Minimally Satisfactory" to ensure that all parties understand the implications of failing to improve.

  3. Employees who do not meet the Retention Standard, Commitments or Objectives and/or Responsibilities should be counseled as early as possible in the appraisal period. Failure to improve or to sustain a "Met" rating could impact an employees ability to remain in his or her position. Failure to improve or to sustain a "Met" rating could also impact an employees salary review and cause the employee to be ineligible for a pay increase under an IRS payband.

  4. Before a supervisor begins the formal process of taking a performance-based action, the supervisor needs to be aware that he or she has certain options. The law provides for two different processes for taking performance-based actions:

    1. If a performance-based action is taken under 5 CFR Part 432, a formal opportunity to improve is required.

    2. If a performance-based action is taken under the adverse action procedures of 5 CFR Part 752, an opportunity period is not required.

      Note:

      Regardless of the process used, the supervisor must contact the servicing Labor Relations/Employee Relations Office for assistance.

  5. "Not met" ratings must be reviewed and approved by an official higher than the rating official.

  6. When an employee's performance fails to meet established performance expectations at an acceptable level in one or more critical performance expectations (i.e., Retention Standard, Commitments or Objectives and/or Responsibilities), the supervisor must notify the employee in writing. This notice must advise the employee of the following:

    1. That his or her performance is unacceptable.

    2. Which critical performance expectation(s) are not being performed in an acceptable manner.

    3. What is required to perform at the rating level of "Met " or above.

    4. Any assistance that will be provided to the employee.

    5. What the reasonable period to demonstrate acceptable performance will be.

    6. Failure to perform at an acceptable performance level may result in removal, reduction in grade, withholding of a WIGI, denial of a pay for performance base pay increase, or reassignment depending upon the performance factors.

  7. If the employee demonstrates acceptable performance during the opportunity period, the rating official retains the notice of unacceptable performance in the EPF for one year from the date the opportunity period became effective.

    1. In accordance with 5 USC § 4303(d) if, because of performance improvement by the employee during the notice period, the employee is not reduced in grade or removed, and the employee's performance continues to be acceptable for one year from the date of the advance written notice, any entry or other notation of the unacceptable performance for which the action was proposed must be removed from any record, manual and automated, relating to the employee.

    2. The rating official is responsible for removing and destroying such records from the EPF and for initiating removal from the Services automated personnel records.

  8. Saving Provision Any administrative action initiated (e.g., an action taken against "Not met" employees under 5 USC § 4303) must continue to be processed consistent with the procedures and requirements of the program in effect when the action was initiated.

  9. A rating of "Minimally Satisfactory" or " Not met" will also lead to the employees ineligibility to receive a within-grade increase, career ladder promotion, or to complete his or her probationary period.

  10. A rating of "Minimally Satisfactory" or " Not met" will also lead to the employees ineligibility to receive a basic pay increase under an IRS payband.

    Note:

    Exhibit 6.430.2-3 shows the WIGI process and what to do if performance is below "Met" .

6.430.3.3.3  (01-01-2007)
Employee Performance File (EPF)

  1. The EPF consists of all performance ratings and other performance-related records maintained on an IRS employee in accordance with 5 CFR 293, Subpart D.

    Note:

    For additional information, see the Employee Resource Center Guide for Managers at: http://erc.web.irs.gov/DOCS/2002/AWSS/PS/EPFGuideForManagers.htm

    .

  2. Management is responsible for creating records concerning employee performance and maintaining them in accordance with the Privacy Act and Freedom of Information Act regulations.

  3. At a minimum, the EPF should contain forms and documents which:

    1. Record and support the performance appraisal and individual performance plans.

    2. Are used by the supervisor to recommend a personnel action affecting an employee when the basis for the action is performance related.

    3. Are furnished in support of recommended actions and the agency's final decision on the matter.

      Note:

      Other types of documents and forms may include Individual Development Plans (IDPs), recommendations for training that are performance-related, and copies of supervisory counseling session records resulting in performance-based personnel actions.

  4. The following documents must be maintained for four years:

    • The Performance Agreement (Forms 12450-A, 12450-B, or 12450-D appropriate for the employees position).

    • Progress review(s) documentation.

    • Employee self-assessments.

    • Documented workload reviews, case file reviews, and job visitations.

    • Any other documentation that supports the performance rating.

  5. The supervisor must keep performance records in the EPF as long as necessary, if needed in connection with a grievance, appeal or judicial proceeding.

  6. For employees who are permanently changing positions within the IRS, the supervisor will ensure the employees entire EPF is forwarded to the gaining supervisor.

  7. For employees who are permanently changing positions outside the IRS, or who are leaving (e.g., resigning or retiring) from the IRS, the supervisor must remove and forward the last four performance appraisals from the separating employees EPF, attach them to Transmittal Form 3210 and forward the package to the following address: Internal Revenue Service, 440 Space Center Drive, Lee's Summit, MO 64064.

  8. The National Archives and Record Agency staff will ensure the performance appraisals are filed in the Official Personnel Folder (OPF) before being sent to the Federal Records Center (if the employee resigns), or to the gaining Federal agency (if the employee transfers).

  9. Supervisors must destroy any remaining performance related documents unless such records are needed in connection with a grievance, appeal, or judicial proceeding.

6.430.3.4  (01-01-2007)
Step 3: Evaluating Performance

  1. During this step the supervisor completes the employees performance appraisal and conducts a performance appraisal meeting with the employee.

6.430.3.4.1  (01-01-2007)
The Annual Performance Appraisal Process

  1. All employees who have served the minimum appraisal period of 60 days are entitled to an annual performance appraisal that becomes the rating of record.

  2. Permanent, temporary promotion supervisors, and employees who are detailed to a supervisory position may complete the annual performance appraisals for their employees.

  3. The supervisor should consider the following when evaluating performance to complete an annual appraisal:

    1. SPD

    2. Performance Agreement

    3. Documents in the employees EPF

    4. Mid-year and other progress reviews

    5. Employees written documents (management briefings, memos) and/or presentations given

    6. Employees self-assessment

    7. Feedback from coworkers, taxpayers, and other customers

    8. Team assignments and contributions to work group

    9. Special achievements

      Note:

      For more information on the various reasons for performance appraisals, see Exhibit 6.430.2-4.

6.430.3.4.1.1  (01-01-2007)
Appraisal Period

  1. Employees covered by performance agreements are evaluated in accordance with appraisal periods based on the fiscal year.

  2. In addition, the appraisal period will begin each time an employee is assigned to a new position and new performance plan for at least 60 days (e.g., temporary promotions, details, projects, or task forces).

  3. If the employee has not been observed for 60 days on his or her performance plan at the time the employee's annual rating is due, the supervisor must:

    1. Ensure that a performance agreement has been issued.

    2. Ensure that the employee has signed the performance agreement.

    3. Postpone any rating until the employees performance has been observed on a signed performance agreement for a minimum of 60 days.

    4. Use the employees existing rating of record as the current rating of record until the new performance appraisal is prepared.

  4. If the employee has no performance during the fiscal year on a signed performance agreement and the fiscal year has ended, the employee is considered Not Ratable for that fiscal year. See IRM 6.430.3.5.4 for more information on Not Ratable determinations.

  5. A new performance agreement is not required for an employee returning to his or her permanent position following a temporary personnel action, if the employee is returning during the same appraisal year. In this case, the supervisor for the employees permanent position may reinstate the performance agreement previously in effect, rather than completing a new performance agreement. The time previously accrued under that performance agreement would count toward the 60-day period for rating eligibility.

6.430.3.4.1.2  (01-01-2007)
Performance Appraisal Due Dates

  1. The supervisor must complete the employee annual appraisal within the scheduled time limits shown in Exhibit 6.430.2-5, provided the employee has been observed for 60 days or more against his or her signed performance plan during the appraisal period.

  2. Departure appraisals are required for temporary assignments of 60 days or more during the appraisal period. These appraisals should be completed within 30 days after the employee completes the temporary assignment and should be forwarded to the supervisor responsible for assigning the rating of record.

    Note:

    For more information concerning departure appraisals, see the discussion on departure appraisals in IRM 6.430.3.5.1, IRM 6.430.5, and Exhibit 6.430.2-4.

6.430.3.4.1.3  (01-01-2007)
Extension of the Appraisal Period

  1. When an annual rating of record cannot be prepared at the specified time, the appraisal period shall be extended for the minimum period to meet the conditions necessary to complete a rating of record.

  2. To extend the appraisal period, the employee must be in work status on the appraisal period ending date and have observed performance under a signed performance agreement during the fiscal year. The supervisor must decide to extend the employees appraisal period on or before the employees appraisal period ending date.

  3. If the employee has no performance under a signed performance agreement during the fiscal year and the appraisal period has ended, the employee is "Not Ratable" . See IRM 6.430.3.5.4 for more information on "Not Ratable" determinations.

  4. The rating of record shall be prepared in accordance with the instructions in this section.

  5. Situations in which an extension may occur:

    1. To meet the 60-day minimum performance appraisal period.

    2. To provide a new supervisor an opportunity to observe an employees performance against current requirements when information concerning the employees past performance is not available.

    3. To appraise an employee whose overall performance has been less than acceptable due to personal circumstances, (e.g., extended illness or other circumstances) and there is evidence of improvement in the employees performance.

    4. To provide an employee who has been notified of his or her failure to meet one or more of the critical performance expectations an opportunity to improve performance.

  6. An extension of the appraisal period will not affect the next appraisal "period covered" ending date; however, it shortens the next "period covered" (specifically, the "from" date) by the length of the extension.

  7. When the appraisal period is extended, the supervisor shall immediately inform the employee and the reviewing official.

  8. There is no need to notify the IRS Payroll Center when a performance appraisal period is being extended as there is no data element available for processing in the automated personnel system to reflect a postponed rating.

  9. Supervisors should submit the postponed rating to the IRS Payroll Center only when the extended appraisal period has been completed and the rating of record has been assigned.

6.430.3.4.1.4  (01-01-2007)
Dates on the Performance Appraisal Form

  1. The supervisor should accurately annotate the appraisal period on the appraisal form.

  2. The date that the annual appraisal period ends will normally be the "to" date under period covered on the performance agreement form.

  3. If an employee's departure from a permanent position is within 60 days from the date the appraisal period ends, the "to" date should reflect the actual departure date since that date reflects the date the employee actually departed his or her position.

  4. The entire appraisal period including any extensions necessary should be indicated under the period covered.

6.430.3.4.2  (01-01-2007)
Requesting the Self-Assessment

  1. Self-assessments are narrative descriptions or lists of accomplishments that the employee develops to describe his or her realization of goals, objectives, achievements, and significant accomplishments or shortfalls during a specified appraisal period.

  2. An effective self-assessment describes the specific actions taken by the employee to accomplish work requirements identified by responsibilities, commitments or objectives, and the Retention Standard.

  3. As the end of the performance appraisal period approaches, the supervisor should request that the employee prepare a written summary of his or her performance not to exceed two pages. The supervisor should explain that the self-assessment becomes a part of the managers, management officials, or confidential management/program analysts performance agreement. Providing a self-assessment contributes to the preparation of an accurate summary evaluation.

6.430.3.4.2.1  (01-01-2007)
Preparing the Self-Assessment

  1. In preparing the self-assessment, the employee should:

    • Review the duties and responsibilities of the position and the Responsibilities and Commitments identified in the performance agreement for the performance period.

    • Identify all significant results achieved that were reflected in the agreement especially those that contribute to the overall success of the IRS mission, strategic business goals, and business plans.

    • Identify all significant results achieved that were not reflected in the agreement such as contributions to the workgroup, special achievements, and team assignments.

    • Review responsibilities required for success in the position and identify areas in which he/she excels or needs improvement.

  2. The self-assessment should be based on self-analysis. Recognition of performance by customers and peers may be included as well.

6.430.3.4.2.2  (01-01-2007)
Using Records of Tax Enforcement Results (ROTERs) in Self-Assessments

  1. Using ROTERs in self-assessments does not violate the IRS Restructuring and Reform Act of 1998, (RRA98) § 1204 or the implementing regulations.

  2. It is a violation, however, if a ranking official or panel uses the information in the ranking process or if a supervisor uses the information when evaluating employees performance.

  3. To dispel even the appearance of impropriety, employees should not be permitted to use ROTERs in self-assessments. If a manager, management official, or confidential management/program analyst submits a self-assessment with ROTERs, it should be returned to the employee for removal of the ROTERs.

    Note:

    For additional information on ROTERs, see IRM 1.5.2, Managing Statistics in a Balanced Measurement System Handbook, Managing Statistics in a Balanced Measurement System and for more information on writing self-assessments, see the Reference Managers and Management Officials on Writing Self-Assessments at http://hco.web.irs.gov/pdf/writingselfassmnts.pdf

    .

6.430.3.4.3  (01-01-2007)
Completing the Summary Narrative

  1. The supervisor should complete the summary narrative before meeting with the employee to discuss his or her performance. This narrative is limited to the space on the form and should outline the key accomplishments for each commitment or objective and relate accomplishments to performance in the responsibilities. The supervisor should also consider all the performance agreements completed during the appraisal period for temporary assignments.

  2. Do not include ROTERs in the summary narrative; ROTERs are not an indication of whether the employee performed well against the critical performance expectations.

    Note:

    For additional information on ROTERs, see IRM 1.5.2, Managing Statistics in a Balanced Measurement System Handbook, Managing Statistics in a Balanced Measurement System.

  3. In completing the Summary Narrative:

    1. Be concise, but descriptive enough to give the next level reviewer an accurate picture of the strengths, development needs, and overall effectiveness of the employee.

    2. Focus on what is important for that particular job and the performance agreement.

    3. Be clear about whe