Performance Measurement and Service Efforts and Accomplishments 15% Flashcards Preview

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What is the object of the government?

Provide goods and services that will aide its citizens.


Example State and Local government Performance Measurement

The lane mines of roadway paved


Example Federal government performance measurement

The amount of people who no longer smoke tobacco


Reasons for Performance Measurement

2 Primary reasons
A. Legislative requirements that enforces the goods must be performed using quantifiable measures. This data will be recording into a report.

B. enforces government accountability when delivery of goods and services to its citizens.


C. Ability to communicate with its citizen ( via internet) for approval, request services and complaints.


The Three uses for Performance Measurement

1. Demonstrate Accountability

2. Inform the Budget Process (Political Influences)

3.Drive Performance Improvement
A. Economy- using less resources (cost) to get the job
done right.
B. Efficiency- using less resources (to produce the
goods and services) to get the job done right.

C. Effectiveness- achieving desired outcomes with the
use of resources.

D. Equity- its citizen can full and fair opportunity to
obtain the government resources


The three major performance measures categories

1. Service Efforts- Inputs Financial and Non-financial efforts.

2. Service Accomplishments- Outputs and outcomes

3. Measurement that relate the service accomplishments to the service efforts included efficiency (or Cost-efficiency)


Measures of Service Efforts

Inputs measures (efficiency measure)- the amount of resources used to provide a service, good or a government program.

Financial Efforts- expressed in total dollars
Ex. Cost per pupil in the public school system

Non-Financial Efforts- expressed in the number of resources needed to provide a service or to create a program.
Ex. The number of teacher per public school classroom


Measures of Service Accomplishments

Output measures (Cost-effectiveness)- measures the amount of services provided to a good, service, produced to create a program. (total and population)
Ex. Number of students graduated from high school

Output should be confused with activity or a workload measures. ex. Number of crimes reported

Outcome measures- measures of the results associated with the outputs or other provision of services or goods. (expressed in percentages, and the benefit)
Ex.Number of public school children graduate high and college and is gainfully employed after 1 year after obtain a degree.

Outcome are complicated because its measures are hard to calculate when the outcome is depended on personal and economically reasons that does not have government control. ex. its up to the student to go class to receive the government benefits that will allow then to graduate from high school.


Interim Outcome Measures

Outcome that is expected to lead to a desired end but its not real end result of the measurements.
ex. Interm- The goal is the ensure the children go to class and pass to obtain the high school diploma.


Surrogate Outcome Measures

Situational when actual outcomes is too difficult and too far in the future to measure.
ex. The number of student took the SATs and number of students passed 12th grade English.


Customer Satisfaction Outcome Measures

measurement to obtain the true feelings/reaction from the citizens and how they feel about the goods and services. This measurement is only valid if done randomly and scientific.

ex. random and scientific paper, internet and telephone surveys,


Logic Models

Graphic representation or picture of an idea how a program should work.

Planned work:
1. Resources/ Inputs (Money per student for the school books, supplies, food ect. and number teachers)
2. Activities (teaching students and establishing benchmarks- high and post high requirements)

Intended results
3. Outputs (Student graduates from highschool)
4. Intermediate Outcomes ( completes benchmark which includes college, military and workforce training)
5. Final Outcomes. (student graduates from high school and satisfied post high school requirements to obtain a job with six months after graduations


Measures that relate service accomplishments to service efforts ( cost efficiency)

Inputs (cost efficiency measures)
ex. cost per student graduate
the number of hours student are require in school to graduate high school that obtain passing grades.

Outcomes( cost effectiveness measure)
cost per student that graduate high school and college and are gainfully employed for a year. Direct and indirect cost is a major factor in determining cost effectiveness other factor must be taken in consideration.


Context or environment measures

Identifies the number of the government's population that needs a certain government service.
Ex. The population of children from the age of 3 to 18 that needs education in the government school system.

workload measure ( amount services needed)- number of children enrolled in the government school system.

Process measure(how the resources will be executed) -class size and student to teacher ratio

Activity measures(report card)- number of children received proficient reading and math scores.


Explanatory Information

Is a quantitative narrative ( internal and external factors) that aids users understand the reported measures and results to understand the entities performance. The information must be UNDERSTANDABLE!


Seven Characteristics of Performance Information

1. Relevant- measurement must be logical relationship to the entity performance goals and objectives ( mission and purpose). Must be related to the program. Surveys from the public can place where the potential issues are relevant.

2. Understandable- requires that the number of measures used be balanced between conciseness and comprehensiveness that is readily understandable by any reasonably informed and interested person.

3. Reliable- system generate data that is verifiable or obtain sourcing from government approved credible sources. This information should be free from bias.

4. Comparable- the ability to compare time period within the program and program with related goals to measure performance.

5. Consistent- measuring and reporting the same performance data in the some form and same period. changes can happen but they need to be communicated in advance to users.

6. Timely- Measuring the measurements frequently on time and able available in a timely matter.

7. Actionable- able to pin point whether corrective actions/ outputs are needed that can affect the outcome of the goals.


Sources of Performance Data

The sources of performance data should be evidence based using citizen surveys, third party data, accounting system, routine record keeping and management reporting system, physical testing and trained observer surveys.


Limitations of performance measurements

The three limitations of performance measures are the following:
1. Need for More Than One Indicator- Balance score card.
2. Cause and Effect not always evident- reason for the positive or negative results of a outcome is easy identify. Outputs and outcomes must link.
3. Performance Measures are still in the formative stage.


Service Efforts and Accomplishments

The FASB recognized non quantified and quantified and non financial to measure an entity performance. This information concluded that classifying the measures as service efforts measures, service accomplishments measures, and measures that related the service efforts to the service accomplishments.


GASB Issuance Service efforts and accomplishments reporting concepts number 2

Linking financial reporting and government accountability. GASB suggests State and local governments track performance. However, its not mandatory unless is mandatory in statue.


GASB issued (2003) Suggested Criteria for Effective Communication with the public and elected officials

1. Purpose and scope
2. Major goals and objectives
3. Involvement in establishing goals and objectives
4. Multiple levels of performance details
5. Analysis of results and challenges
6. Focus on key measures
7. Reliable Information
8. Relevant Measures
9. Resources used and efficiency
10. Citizen and customer perceptions
11. Comparisons for assessing performance
12. factors affecting results
13. Aggregation and Disagregation
14. Consistency
15. Easy to find, access and understand
16. Regular and timely reporting


What is service efforts and accomplishing reporting according to GASB?

Service efforts and accomplishments (SEA) reporting is a form of general purpose external
financial reporting that is intended to include information about the services provided and the
effect of those services to assist users in assessing the degree to which the government is
achieving its program or government-wide goals. The objective of SEA reporting is to assist
citizens, elected officials, and other interested parties (collectively referred to as “users”) in
assessing the performance of services provided.


Why is SEA reporting important for governments and their constituents according to GASB?

The primary purpose of a government is to help maintain and improve the well-being of its
citizens by providing services. Traditional financial statements provide financial performance
information about a government’s fiscal and operational accountability. However, those
financial statements do not provide all of the information necessary to determine the degree to
which the government was successful in helping maintain or improve the well-being of its
citizens. Without SEA performance information, it is difficult to know how efficiently government
services were provided and how effective those services were in helping the government to
achieve its goals. The objective of SEA reporting is to provide users of governmental financial
reports with just this kind of information.


What has the GASB done regarding suggested guidelines?

The Suggested Guidelines describes the four essential components of an effective SEA report
and the six qualitative characteristics that SEA performance information needs to possess, and
includes a section on how to effectively communicate SEA performance information.
The four essential components of an SEA report identified in the Suggested Guidelines are:
 Purpose and scope—Why is SEA performance information being reported and what portion
of a government does it relate to?
 Major goals and objectives—What are the major goals and objectives of the programs and
services being reported or what is government intending to accomplish?
 Key measures of SEA performance—What are the key measures most important to readers
that reflect the governments achievement, or lack thereof, of their major goals and
 Discussion and analysis of results and challenges—What factors affected the level of
achievement of results, and what is the government’s plan for addressing the challenges of
the future?
The six qualitative characteristics—comparability, consistency, relevance, reliability, timeliness,
and understandability—are those expected of all information in general purpose external
financial reports according to GASB Concepts Statement 1and Concepts Statement 2.
The section on how to effectively communicate SEA performance information recognizes the
importance of considering the intended audiences of an SEA report, the level of reporting
necessary to meet the needs of the intended audience, and the forms of communication most
appropriate for the intended audience.
In addition, the document offers an appendix with illustrations for each of the essential
components and qualitative characteristics, which are designed to enhance the understanding
of the Suggested Guidelines. The illustrations are included for demonstrative purposes and do
not represent the endorsement by the GASB of any particular measure or method of


What does SEA reporting have to do with accounting and financial reporting according to GASB?

The idea that SEA reporting is a part of accounting and financial reporting was embraced by the
accounting profession and academia before either the GASB or the Financial Accounting
Standards Board (FASB) were created. GASB Concept Statement No. 1, Objectives of
Financial Reporting, explains that financial reporting should provide information to assist users
both in assessing accountability and in making economic, social, and political decisions. One of
the objectives of financial reporting included in Concepts Statement 1 directly relates to SEA
reports: “Financial reporting should provide information to assist users in assessing the service
efforts, costs, and accomplishments of the governmental entity.” In November 2006, the
Trustees of the Financial Accounting Foundation, the organization that oversees the GASB and
the FASB, affirmed the long-held position that SEA reporting is appropriately included within
“general purpose external financial reporting” and, therefore, is within the GASB’s jurisdictional
authority. Although the GASB’s role includes the external reporting of SEA performance
information, it is beyond the scope of the GASB to establish the goals and objectives of state
and local government services, specific nonfinancial measures or indicators of service
performance, or to set benchmarks for service performance.


What is the purpose Government Performance and Resources 1993?

• (1) improve the confidence of the American people in
the capability of the Federal Government, by
systematically holding Federal agencies accountable
for achieving program results;
• (2) initiate program performance reform with a series
of pilot projects in setting program goals, measuring
program performance against those goals, and
reporting publicly on their progress;
• (3) improve Federal program effectiveness and public
accountability by promoting a new focus on results,
service quality, and customer satisfaction;
(4) help Federal managers improve service delivery,
by requiring that they plan for meeting program
objectives and by providing them with information
about program results and service quality;
• (5) improve congressional decisionmaking by
providing more objective information on achieving
statutory objectives, and on the relative effectiveness
and efficiency of Federal programs and spending;
• (6) improve internal management of the Federal


What is the purpose of GPRAMA 2010?

Agency will continue to submit Strategic Plan, Annual Performance Plans more often

establishes new products and processes that focus on goal-setting and performance measurement in policy areas that cut across agencies.

brings attention to using goals and measures during policy implementation;

increases reporting on the Internet and readable form

requires individuals, Chief Operating Officer and Performance Improvements Officers, and goal leaders to be responsible for some goals and management tasks


What are the mandatory requirements of GPRA?

• 5 year Strategic Plan- mission statement, strategic goals, and strategic to achieve new goals
• Annual Performance Plans-present measurable and quantifiable performance goals
• Annual Performance Reports-


What are the types of measurment types in the federal government?

Measurement Types
• Inputs—(resources consumed)—e.g. dollars,
people, work-hours, supplies/materials, steel,
fuel, medical supplies, instructional materials
• Outputs—(quantities produced)—e.g.
satellites, ships, vaccinations, comprehensive
• Outcomes—(results)—e.g. faster
communications, coastal waterways protected,
fewer absences, improved student


What are the types of measurement types in the federal government?

Measurement Types
• Inputs—(resources consumed)—e.g. dollars,
people, work-hours, supplies/materials, steel,
fuel, medical supplies, instructional materials
• Outputs—(quantities produced)—e.g.
satellites, ships, vaccinations, comprehensive
• Outcomes—(results)—e.g. faster
communications, coastal waterways protected,
fewer absences, improved student


What other laws or policies are relevant to Part 6 of OMB Circular A–11?

What other laws or policies are relevant to Part 6 of OMB Circular A–11?
Aside from the Government Performance and Results Act of 1993 and the GPRA Modernization Act of
2010, several other laws affect the agency requirements included in Part 6 of OMB Circular A–11. The
Chief Financial Officers (CFO) Act of 1990 requires the head of each of the 24 executive agencies to
prepare and submit to the Director of OMB audited financial statements. The list of agencies in the CFO
Act is used to identify agencies that must develop Agency Priority Goals under the GPRA Modernization
Act or as otherwise determined by the Director of OMB.

The Chief Human Capital Officers Act of 2002 tasked each Chief Human Capital Officer (CHCO) with
“aligning the agency’s human resources policies and programs with organization mission, strategic goals,
and performance outcomes.” See section 200.14 for the role of the CHCO.

The GPRA Modernization Act reinforced the CHCOs’ role in agency performance planning. As one means of implementing these expectations, the Senior Executive Service performance appraisal policy requires that every SES clearly identify the goals and objectives in the agency Strategic Plan, Annual Performance Plan, or other
organizational planning documents for which the SES has full or partial leadership responsibility. Agency
strategic objectives must have individuals clearly responsible for their implementation, SES or other levels
of manager or team leader.

As a part of the capital planning process, pursuant to the Clinger-Cohen Act, agency heads under the
direction of OMB must “analyze the missions of the executive agency and, based on the analysis, revise
the executive agency's mission-related processes and administrative processes, as appropriate, before
making significant investments in information technology to be used in support of those missions.” Agency
plans for capital acquisitions, including plans for information technology, supported by TechStat and
PortfolioStat reviews, should align with and support advancement of the goals identified in agency Strategic
Information Resource Management Plans (as per Circular A-130), as well as Strategic and Annual
Performance Plans, including Agency Priority Goals.

The Reports Consolidation Act of 2000 allows agencies, at the discretion of the Director of OMB, to
consolidate the publication of financial and performance information as a Performance and Accountability
Report (PAR). A few small agencies continue to use this option and may still use it for the FY 2016 Annual
Performance Report. However, in light of the GPRA Modernization Act’s performance reporting on a
central website, CFO-Act agencies must provide the FY 2016 Annual Performance Report with the FY
2018 Annual Performance Plan