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Exam > Exam 3 - Section 4 > Flashcards

Exam 3 - Section 4 Flashcards

1
Q

What is the objective of government and its component entities verse the objective of business?

A

Government and its components objective is to provide services or goods to maintain or improve the well being citizens

Businesses is to earn profit or return on investment

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2
Q

What are some examples of performance measures for state and local governments?

A
  • The land miles of roadway, paved
  • The time to respond to a call for police assistance
  • The percent of fires for which damage is limited to the room of origin
  • Cost per ton of garbage collected
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3
Q

What are some examples of performance measures for the federal government?

A
  • The number of people provided job training services who got kept job
  • The number of airports equipped with x-ray screening devices
  • the percentage of veterans served by a burial option with a reasonable distance of their residence
    -? The amount of people who no longer smoke
  • The cost to process a federal revenue collection transaction
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4
Q

What are the two primary drivers of performance measurement?

A
  1. Legislative requirements that a government plan and/or public report what was expected and what was actually achieved using qualifiable measures.
  2. An innovative executive, or enlightened governing body, who believes that measuring performance, will improve the delivery of services or who wishes to be responsive to the public’s increasing demand for accountability
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5
Q

What are the three basic uses for a performance measurement?

A
  1. Demonstrating accountability.
  2. Informing the budget process.
  3. Driving performance improvement.
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6
Q

How is the accountability typically demonstrated?

A

By reporting to taxpayers and other members of the public, the services and benefits the government has produced, and the results that have been achieved

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7
Q

What do performance measures provide?

A

Information elected, and appointed officials can use for deciding whether, and to what extent to fund a government programs

— many don’t follow it because budgeting is political, management process

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8
Q

When can performance measurements be effective in the budget process

A

They can be affected in the budget process when it is proceeded by the development of a strategic plan and an annual performance plan

— required by the federal governments, performance and results act (GPRA)

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9
Q

What does the GPRA do?

A
  • requires a strategic plan to define the agencies mission/purpose for the agency
  • Defines agencies strategic goals
  • The annual performance plan uses quantifiable measurements to identify the specific performance goals (specific numerical targets for each indicator) the agency intends to accomplish during the year
  • The budget then is a list of the financial or other resources needed to achieve the performance goals
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10
Q

What does economy mean?

A

Using the fewest and appropriate level of resources

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11
Q

What does efficiency mean?

A

Using the least amount of resources relative the amount of goods or services produced, and at specified level of quality

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12
Q

What is effectiveness?

A

Achieving desired outcomes

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13
Q

What is equity?

A

Constituents have a full and fair opportunity to obtain the goods and services

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14
Q

What do you both performance management and managing for results require?

A

a The clear articulation of an entities missions, goals, and objectives;
- a budgetary process the allocates resources, after considering the objective of the entity, expect to achieve, and the magnitude of the resources needed to achieve those objectives
- A system that measures whether the expected results were indeed achieved 

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15
Q

Who should be involved when using a system for managing for results?

A

The budget office and line item management, as well as the chief executive and legislator

Even if not, at the beginning

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16
Q

What is the purpose of performance measure?

A

Hold down and reduce the cost of services provided and results achieved

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17
Q

What is efficiency measure (sometimes called a cost efficiency measure)?

A

Relating input or service efforts for a program to its outputs

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18
Q

What are some examples of efficiency measures?

A
  • Cost per student graduated
  • Cost per crime investigated
  • cost per patent issued
  • Cost per lane mile of road resurfaced
  • cost per ton of garbage collected
  • Number of restaurant inspections completed per inspector
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19
Q

What is the cost effectiveness measure?

A

Relates input or service efforts for a program to its outcomes

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20
Q

What are some examples of cost-effectiveness measures?

A
  • cost student graduated and got a higher education and a job and they’re still employed after six months
  • Cost of fire suppression that is limited to the room of origin
  • cost per crime cleared, resulting in an indictment
  • cost to clear 1000 acres of invasive vegetation
  • disability cases successfully closed per examiner
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21
Q

What input is most often used and why?

A

Cost

The definition of efficiency or cost-effectiveness, is how many accomplishments are being achieved for the resources expended. Many resources can be expressed eventually in dollars. However, it can also be useful in efficiency measure not entailing dollars.

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22
Q

What are some examples of measures not, including dollars?

A
  • Time to complete a process or a project
  • Average number of employee hours to process the application for a construction permit
  • Average number of employee hours to complete the health inspection
  • Average number of employee hours to complete training for a specific occupation
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23
Q

What are some things to consider when calculating efficiency or cost-effectiveness measures?

A
  • cost of service includes direct and indirect cost (indirect cost may not be able to be controlled)
  • Understand when cost of services begin and when they end
  • Quality of work (X: percentage of streets rated acceptably clean, even though per mile is down)
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24
Q

What are some other types of measures associated with the service and environments provide? These are useful for demonstrating accountability, allocating resources, and driving performance improvement.

A
  • context or environment measures
  • Process measures
  • Activity measures
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25
Q

What do context or environment measures identify? What are some examples?

A

Identify the magnitude of the population or surface area for which services or goods have to be provided

Example:
- The population between each of five and 18 will indicate how many children will require education by the school system
- The number of miles of sewer pipe over 50 years old indicates the likely need for repair
- the number types and sizes of structures indicate the universe fire department has to be prepared to protect him

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26
Q

What do you workload measures show? What are some examples?

A

The amount of services actually deployed is workload

Example:
- The school systems enrollment
- miles of roadway requiring repaving
- Number of reported

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27
Q

What do process measures represent? What are some examples?

A

Represents the ways in which resources are applied in service delivery. Can be used for studies. Used for studies to determine more Efficient approaches to deliver the service.

Example:
- Class size or student to teacher ratio
- Number of cases per social worker
- size of pothole repair crew

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28
Q

What are activity measures? What are some examples?

A

Used to report how well program is performing. Activity measures reflect that work is being done and not that any accomplishments have occurred.

Examples:
- Number of claims being processed
- Number of crimes being investigated
- Of person being trained

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29
Q

What is explanatory information?

A

Quantitative and narrative information helps the entities performance.

The information could be about matters internal to the entity over which has control, such as funding, staffing, acquisition problems, constraints

It could also be that matters external entity, and therefore no control

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30
Q

What information can be presented in reports listing performance measures to enhance each measure?

A
  • A description of the measure
  • What the measure measures
  • an indication about the measure relates to the entities mission and strategic goals
  • The reason why the measure is important
  • significance if any of the results
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31
Q

What are some characteristics of performance information?

A
  • relevant
  • Understandable
  • Reliable
  • Comparable
  • Consistent
  • Timely
  • Actionable
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32
Q

What does relevance mean?

A
  • performance measures need to have a close, logical relationship to the entities performance goals and objectives (mission, or purpose)
  • measures are capable of making a difference in the assessment of a problem, condition or event
  • They relate to the concerns that are important to the users of the performance information
  • measure reflect what can be achieved by the end
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33
Q

What is are some approaches that could be used to maximize the possibility of relevance?

A
  1. Have stakeholders provide input for the development of the performance measures
    - Can’t be achieved by conducting surveys and/or focus groups or citizens and recipient of the service where they asked to have delivery of service should be measured
  2. Exposing the selected performance measures to the same audience while still in draft form. the proposed performance measures should be reviewed by the cognizant legislative bodies and obtain their concurrent and/or feedback
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34
Q

What does GAS suggest for effective communication of performance information?

A

Involved the following in the process of establishing the organization, goals and objectives:
- Citizens
- Elected officials
- Management and employees

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35
Q

What are some key points about understandability of performance measures?

A
  • Should be readily understandable by any reasonably informed interested person
  • Explanations of the significance of the measure, it’s relevant to end these goals, conditions that have been affected by performance, and the implications of the results all contribute to understandability
  • the number of measures used to be balanced between conciseness and comprehensiveness 
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36
Q

What are some aspects of reliability of performance information?

A
  • it should be verifiable
  • Independent verification is ideal, but other way provide reliable performance information are available
  • The information is free from bias and doesn’t overstate or understate positive or negative results
  • should not be misleading
  • Peacefully represents the results
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37
Q

What are some ways to verify reliability of information?

A
  • independent verification
  • assuring adequate control underline the gathering of the performance data
  • Building into the performance, data collection process, various steps that would prevent the accumulation and use of improper or accurate data
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38
Q

What are the four categories identified in the 1999 GAO report on selected approaches for verification and validation of agency performance information?

A
  1. Foster organizational commitment and capacity for data quality
  2. Assess the quality of existing data.
  3. Respond to data limitations.
  4. Build quality into the development of performance data
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39
Q

What are some aspects of comparability of performance measures?

A
  • performance measures are limited when view alone
  • They should be capable of comparison, with baseline or prior period, Established target, or similar operations, or other benchmarks
  • they should be capable of highlighting performance outliers
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40
Q

What types of comparisons should be used?

A
  • Prior periods or baseline
  • Changes in environment
  • Size of the population to be served
  • Funding levels
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41
Q

What must be done before targets used for performance comparison?

A

Target used for performance covers should only be established after determining the recent and current performance levels

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42
Q

What should managers do if a target is not reached?

A

Seek Improvement by determining why the entities actions did not work and then develop an implement plans to accomplish the goals based on that knowledge

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43
Q

What does disaggregated information provide and how can it be used?

A
  • provides a basis or comparison within the government
  • It can be used identify possible problems and/or potential promising practices and to do evaluations for cheap
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44
Q

What should management do if performance measures are not consistent?

A

Communicate the change, and the reasons for the change in measures along with the new measures in order for users to understand

45
Q

What does it mean when a performance measure is actionable?

A

The measure is able to point to whether the corrective actions are needed and decisions which hopefully will affect the behavior and/or outcomes, can be made from the information

They trigger focused, follow up questions that lead to the discovery of causal factors that need to be prevented or promoted

46
Q

What are the most actionable performance measures?

A
  • Output measure
  • Activity measures

However, they must link to the expected outcomes; they should not be selected just because they are data readily available. Should be appropriate robust evidence, demonstrating a link between how the outputs and outcomes, or at least all about logic showing our progress on the output. Target is likely to influence The outcomes

47
Q

What are some sources for performance data used for performance measurements?

A
  • routine data collected by the entity or day-to-day management and higher level reporting (most basic)
  • physical testing and trained observer surveys made for internal management and performance reporting purposes
  • special citizen surveys
  • economic and demographic data published routinely by various federal and state agencies
  • internal accounting and financial reporting system
48
Q

What is the principle for evidence?

A
  • Where evidence is strong, we should act on it
  • Where evidence is suggested, we should consider it
  • Where evidence is weak, we should build the knowledge to support better decisions in the future
49
Q

Where does the strongest evidence generally come from?

A

Portfolio of high-quality evidence, rather than a single or data point

For example, performance measures are an essential resource for agencies to understand ongoing, real time program performance, so they can use that information to build a culture of continuous improvement

50
Q

What is needed to help performance measurements?

A

Evaluations

Evaluations help answer the effects of a program, and whether a program is the proper program or if the program is needed at all.

They provide context for performance measures and help us better understand what can and cannot be learned from them

Knowing performance and evaluation information, better understand program performance, and ensure that the program is maximizing performance, and impact on an ongoing basis 

51
Q

What are some limitations of performance measurement?

A
  • Need for more than one indicator
  • caused and effect not always evident
  • Performance measures are still in the formative stage
52
Q

What is a balanced scorecard?

A

Several performance measures such as net income/earnings per share/return on investment; investments and research and development; employee development; customer satisfaction; operational deficiency and market share

53
Q

What are some of the issues with cause-and-effect?

A
  • There’s not always a clear correlation between the resources and strategies used by a government to achieve the desired results and the results achieved
  • outcomes can be measured, but there is uncertainty regarding the extent to which outcomes resulted from the resources/inputs, outputs, and strategies designed to achieve them, and whether the outcome resulted from the externalities
54
Q

What are citizen surveys used for?

A

To obtain measures of government performance, and extent of satisfaction with the quality and responsiveness of the government services

Performance feedback from service users, help to validate the statistical indicators gathered by the government

55
Q

Which policy significantly advanced performance measures in the federal government?

A

CFO act of 1990

56
Q

What did the CFO act of 1990 require?

A
  • Government wide CFO (OMB’s deputy Director for management) to establish policies relating to the systematic measurement, upper performance
  • Agency CFO’s to maintain systems and controls that provide for the systematic measurement of performance
    
57
Q

What did OMB Bulletin 91-15 require?

A
  • defined the form and content for agencies annual audited financial statements
  • required statements to include an overview which presented the agencies, most significant performance goals and results
58
Q

What did the OMB April 1992 Federal Financial Management Status Report and 5-Year Plan suggest are three types of performance indicators could be systematically measured and reported by agency CFO‘s?

A
  1. Program performance indicators, which show how well agencies are doing and implementing their programs and achieving the results to defined by Congress when authorizing programs.
  2. Financial management performance indicators, which show well agencies are progressing toward fulfilling responsibilities, such as paying bills on time, collecting debts and maintaining good internal controls
  3. Financial performance indicators would show how well agencies are doing financially as evidence by trends in their operating costs, capital investments, financial obligations, and other measurements of financial position and results.
59
Q

What policies were the major force behind the federal governments use of performance measure?

A
  • Government Performance and Results Act (GPRA) of 1993
  • Government Performance and Results Act Modernization Act (GPRAMA) of 2011
60
Q

What was the GPRA enacted to do?

A
  • improve federal program effectiveness and public accountability by promoting a new focus on results, service quality, and customer satisfaction
  • systematically hold federal agencies accountable for achieving program results
  • Help federal managers, improve service delivery delivery by requiring that they plan for meeting program objectives and by providing them with information about performance, results and service quality
  • requires agencies to prepare and submit three types of documents
61
Q

What are the three documents that agencies must prepare and submit as required by the GPRA?

A
  1. Strategic plan.
  2. Annual performance plan.
  3. Annual performance report (APR)
62
Q

What are the terms used for strategic planning, performance planning, and performance measures that GPRA provided?

A
  • outcome measure
  • Output measure
  • Performance goal
  • Performance indicator

These terms have been adopted by OMB in Circular A-11 Preparation, Submission, and Execution of the Budget. The circular definitions are slightly different.

63
Q

What is outcome measure?

A

The desired result of a program, often expressed as a percentage change in conditions that the government is trying to influence

64
Q

What is output measure?

A

Quantity of products, or services, delivered by a program, such as the number of inspections completed, or the number of people trained

65
Q

What is performance goal?

A

A statement of the level of performance, to be accomplished within a timeframe, expressed as a tangible, measurable objective, or as a quantitative standard, value or rate

66
Q

What is a performance indicator?

A

The measurable value for a performance goal, or within an agency priority goal statement that will be used to track progress towards a goal or target within a timeframe

67
Q

What is the purpose of a strategic plan?

A

To enable an organization to both understand and communicate its purpose, and how it will get there

68
Q

When does the GPRA require agencies to submit a strategic plan and how often does it need to updated?

A

Prepare a plan covering a period not less than five years beyond the fiscal year it’s submitted

Update every three years

69
Q

How often does the GPRA modernization act require strategic plans to be updated?

A

Strategic plans must be issued every four years; early in the year of following the year in which the president is inaugurated

It must cover no less than four years

70
Q

Who must agencies consult with when developing strategic plans?

A

Congress

They also must consider suggestions of those stakeholders potentially affected by or interested in plans

71
Q

What are the requirements for strategic plans as set forth in OMB Circular A-11?

A
  • A high-level summary of the agency, which may include a description of core functions, organizational size, and key legislative authorities or initiatives
  • Mission statement, defining the basic purposes of the agency, consistent with the agencies, core programs and activities
  • A summary of the agencies outreach strategy to various stakeholders/Congress
  • a list of cross agency priority, goals to which the agency contributes and an explanation of those goals
  • General outcome oriented, long-term strategic goals for the major functions and operations of the agency
  • Strategic objectives that reflect the outcomes or management impact. The agency is trying to achieve. including the opportunity addressed by the strategic objective, and why the objective was selected
  • Strategies planned to make progress on strategic objectives
  • Program organization taxe regulations, tax expenditures policies, and other activities that contribute to the strategic plan
  • Performance goals are agent perceive priority, goals
  • Examples of long-term performance school
  • Major management priorities and challenges
  • Agency collaboration
  • Descriptions of information from program evaluations and research was used to develop the strategic plan
72
Q

What must an agency do if they determine that is not feasible to express performance goals for program in an objective, quantifiable and measurable form?

A

Consult with the Director of OMB, and seek their authorization to present an alternate form for expressing its goals

An alternate form is the use of descriptive statements of what would constitute a minimally effective program and a successful program

73
Q

What can suffice for an annual performance plan if it is structured properly?

A

The budget request

74
Q

What must reports required by GPRA include?

A

Actual results for the three proceeding years (changed to five previous years by the GPA modernization act) so the reader can compare the current years results, not only with the current years performance schools, but also with the previous years results and discern trends

75
Q

What does GPRA require to be included in the annual performance reports?

A
  • Evaluation of the current years performance plan relative to performance achieved toward the performance goals
  • Where a performance goal has not been met, an explanation and the description why the goal was not met, and a statement of the plans and schedules for achieving the established performance goals
  • Summary of findings of any program evaluations that were completed during the year covered by the report
76
Q

What does OMB Circular A-11, Part 6 provide?

A

Specific requirements for an annual performance report

Circular a – 11, is issued sometime during the summer

77
Q

What is the Performance and Accountability Report (PAR)? When is it due?

A

An agencies combined annual performance reports and annual audited financial statements and other financial management reports required by Congress

45 days after the end of the fiscal year

Started in FY 2002

78
Q

What did the OMB pilot project for FY 2007 due regarding annual performance reports?

A

It allowed annual performance reports to be pulled out of the PAR and submitted separately to OMB and Congress in early February after the end of the fiscal year, along with the agencies congressional budget justification

79
Q

What did the OMB FY 2007 pilot program require

A
  • PAR issued by November 15 following the fiscal year
  • APR with detailed performance information to be transmitted with the congressional budget justification the first week in February
    -? A summary of performance and financial information (SPFI) (a.k.a. citizens report) summarizing, the FR and the APR in a brief, user-friendly format to be posted on the agency website in February
80
Q

What were the goals of the FY 2007 pilot?

A

Allow agencies to explore different formats to enhance the presentation of financial and performance information and make this information more meaningful and transparent to the government, as well as allow Congress, stakeholders, and public make informed decisions about agency performance

81
Q

What did OMB identify as benefits from the pilot?

A
  • The APR along with the annual performance plan in the CBJ allowed agencies to discuss future programmatic resources, directed at improving performance more fully
  • determined that the SPFI designed for the public as a stakeholder, provided an easy to understand, summarization of agencies, performance, and financial information
82
Q

What did the fiscal year 2009 law allow agencies to do when submitting annual reports?

A

Agencies can produce either a consolidated PAR, or a separate AFR and APR

83
Q

What was required as part of the Accountable Government Initiative?

A
  • The first Chief Performance Officer was appointed in the federal government
  • The 24 departments and large agencies covered by the CFO act we’re required to establish a limited number of high priority performance, goals, and conduct regular reviews of progress based on the performance data to improve performance in the priority areas (agency COO conduct reviews or agency head)
84
Q

What was the GPRA modernization act intended to do?

A
  • increase the use of performance information in program decision-making by defining a governance structure to oversee performance
  • Providing for a better connection among plans, programs, and performance information
  • Requiring more frequent reports and reviews
85
Q

What does the GPRA modernization act state is the use of performance information to drive performance improvements?

A
  • The establishment of the COO in each agency, who, with the goal leaders, are responsible for improving the agencies management and performance, and the designation of upper performance improvement officer in each agency, who would advise and support the agency head and the COO on performance management and improvement
  • The establishment of government wide priority goals for which progress would be reviewed at least quarterly
  • Requirements each agency post an update of its performance on the Internet
86
Q

Which leadership roles were established to lead in focus performance management efforts for each agency?

A
  • chief operating officer (COO)
  • Performance improvement officer (PIO)
  • Goal leaders
87
Q

What are cross agency priority (CAP) goals?

A

Goals to address, organizational barriers, and achieve better performance than one agency can achieve on its own

88
Q

What are agency priority goals (APG)?

A

Near term, implementation goals using a clearly defined goal, leaders and quarterly metrics and milestones to manage progress

Agencies are responsible for establishing them

89
Q

What are strategic reviews?

A

Conducted to provide a comprehensive framework within each agency for making informed strategic, budget, and legislative and management decisions, based on evidence and an alignment with the agency’s strategic plan

90
Q

What does the Foundations for Evidence-based Policymaking Act require? What is its intent?

A
  • develop evidence-building and evaluation, plans
  • designate evaluation officers and chief data officers to support and implement the laws new requirements
  • Intent was to expand access to rigorous evaluation and different sources of data so agencies can learn how well programs are working and what they can do to improve
91
Q

What are agency evaluation officers responsible for?

A

Coordinating with other agency officials to assess in strengthen the portfolio of evaluations, policy research, and ongoing evaluations used by the agency to improve its programs and operations

92
Q

What is the agency chief data officer responsible for?

A

Ensuring compliance with open data requirements and strengthening the agencies governance of an access to data needed to assess and improve programs

93
Q

What are some origins of performance measures to improve government efficiency and effectiveness?

A
  • The corruption in inefficiency of the 19th century municipal governments
  • Growing interest in industrial scientific management
  • The Hoover commission reports
  • Early performance auditing in the 1950s and 1960s
94
Q

What significant things led to the state, local, and federal government need for and use of performance measures?

A
  • decline in publics confidence and government and accompanying requirement for government to demonstrate results
  • budgetary pressures requiring that programs demonstrate results
  • Taxpayers desire for greater involvement and governmental goals setting
  • Greater ability to communicate with citizens through the Internet
  • Movement toward reinventing the government and managing for results
  • GASB efforts to improve accountability
  • the CFO act of 1990, GPRA of 1993 and GPRAMA of 2010 that required strategic planning and performance measures
  • Worldwide movement for better more responsive and efficient service delivery from government
  • growing effort to build capacity to produce and use evidence and evidence about what works and what doesn’t
  • Improvements in technology
95
Q

What did the 1979 FASB research conclude about performance in the government?

A
  • State and local governments bottom line is not financial information expressed in monetary terms
  • Quantified, and non-quantified, non-financial measures, describe a non-business organizations performance more appropriately than monetizing it in traditional financial accounting
  • Classify measures as service effort measures, service, accomplishment measures, and measures that relate to the service efforts to the service accomplishments would be a more sound approach
96
Q

What are the three elements for effective communication of performance information?

A
  • intended audiences- must be considered for an SEA report to effectively communicate SEA performance information to users
  • multiple levels of reporting- because users have different purposes for using SEA, performance, information and different interests, needs, levels of understanding and public involvement
  • Forms of communication- intended audiences may affect the forms of communication that are needed
97
Q

Are state and local governments required to issue a performance reports?

A

No

Exception: a few state or local governments, have an active statute/ordinances, requiring a performance management, and/or reporting process, or when an enlightened chief executive or legislative body has determined that using and reporting performance measures makes sense

98
Q

What is one element seen in state and local governments with performance management, and reporting systems?

A

The chief executive (or agency head) has been committed and is involved in the overall process

99
Q

What does the GASB Concepts Statement 1 titled Objectives of Financial Reporting, released in 1987, include as a sub-objective for Day and local financial reporting?

A

Financial reporting should assist in fulfilling government’s duty to be publicly accountable and should enable users to assess that accountability by.. providing information to assist users in assessing the service efforts, cost, and accomplishments of the government entity

100
Q

What aspects of each program was explored by GASB when they initiated a project to explore the status of SEA, reporting of 12 local government programs, such as police, fire, elementary education?

A
  • what types of measures are used?
  • Are (and if so, how are) the results disaggregated?
  • What comparison are made with the reported results?
  • What type of explanatory information is presented?
  • What extent are the performance data verified?
  • How is the information communicated and displayed?
  • what are the added cost and feasibility of performance reporting?
  • Who are the users and what are the uses of the performance information?
101
Q

What did GASB’s 1994 issuance of Concept Statement 2, Service Efforts and Accomplishments Reportinh do?

A
  • Articulate the nature of accountability and the link between financial reporting and accountability
  • Confirmed for what governments are accountable, including performance, and achieving goals and objectives
  • Confirmed the elements of SEA reporting, and their characteristics
  • describe how to enhance their usefulness
  • Pointed out the limitation of SEA information
102
Q

What did neither concept statements or any other GASB document require for government to do?

A

They didn’t require governments to include performance measures in their financial report, nor did any other external body require individual governments to issue, performance reports to the public

103
Q

What did effort did GASB undertake to build a further understanding of performance measures and measurement in state and local governments, as a result of the Sloan foundation?

A
  • developing and maintaining a clearance house for performance measurements
  • Analyzing in evaluating the uses and effects of using performance measures for budgeting, managing and reporting, and preparing case studies of the findings
  • Analyzing and evaluating users responses to performance measures at citizens discussion groups conducted throughout the country
104
Q

What did the 2003 GASB Reporting Performance Information: Suggested Criteria for Effective Communication include?

A

An overview of managing for results and provided suggested, not mandatory, guidance to preparers who want to prepare SEA (or performance) reports to effectively communicate relevant and reliable information to elected officials, citizens, and other users, about the results of a government program and services

105
Q

What did the 2008 GASB updated concepts statement on service efforts and accomplishments reporting to emphasize?

A
  • to empathize its belief that performance information assist person in assessing accountability, and in making better informed decisions
  • Confirmed that GASB does not establish the goals in objectives of state and local government services, specific non-financial measures or indicators of service performance or standards, or benchmarks for service performance
106
Q

What was the purpose of the June 2010 GASB issuance of The Governmental Accounting Standards Board’s Suggested Guidelines for Voluntary Reporting-SEA Performance Information?

A
  • issued by the board itself
  • Purpose was to assist state in local government that voluntarily report SEA performance information to users, by providing a common framework for the effective external communication of the information
  • used by state and local governments, seeking guidance on how to prepare performance reports
107
Q

What are the June 2010 GASB issuance of The Governmental Accounting Standards Board’s Suggested Guidelines for Voluntary Reporting-SEA Performance Information guidelines?

A
  1. Identifies for essential components that in effective SEA report needs to contain in order to assist users in assessing the efficiency and effectiveness by which the goals in objectives of the governmental services are achieved.
  2. Reiterates the six qualitative characteristics that the information contained in a SEA report needs to possess
  3. Presents three elements for effective communication of performance information.
108
Q

What are the 2003 GASB Reporting Performance Information: Suggested Criteria for Effective Communication?

A
  • clear purpose and scope and information about the completeness of the report of key, major and critical programs and services
  • major goals in objectives and the sources of them
  • Involvement of citizens, elected officials, management, and employees in establishing goals and objectives
  • Multiple levels of detail of reporting
  • An executive or management analysis, the discusses the major results from the reporting period and the challenges of the organization in achieving its mission, goals, and objectives
  • Focus on key measures up performance that provide a basis for assessing the results for key, major or critical programs and services
  • Reliable information
  • Relevant measures of results
  • Resources used in efficiency
  • Citizen and consumer perspectives
  • Comparison for assessing performance
  • Factors affecting results
  • Aggregation and disaggregation of information
  • Consistency
  • Easy to find, access, and understand
  • Regularly reportin timely reporting

Exam (7 decks)

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