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Published byAndrew Watts Modified over 9 years ago
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National Performance Reporting Standards in OR Presentation to The Advisory Committee on Citizen- Friendly Performance Reporting By Rita Conrad OR Progress Board September 7, 2004
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Established in 1984 by Financial Accounting Foundation Purpose: set standards for Financial accounting External reporting Target: state and local governments
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GASB focuses on “SEA”: Service Efforts and Accomplishments Measures of efforts (inputs) Measures of accomplishments (outputs and outcomes) Measures relating efforts to accomplishments (efficiency)
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GASB: Levels of Accountability Policy (value) Program (outcomes & effectiveness) Performance (efficiency & economy) Process (planning, allocating, managing) Probity and legal (compliance)
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In Oregon Policy (value) Program (outcomes & effectiveness) Performance (efficiency & economy) Process (planning, allocating, managing) Legal (compliance) OR Benchmarks OR External Performance Measures OR Internal Performance Measures
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GASB’s Performance Measure Categories Inputs Outputs Outcomes (Effectiveness) Also initial, intermediate, long-term Efficiency Explanatory factors Others Secondary (untended) effects Process, activity, quality
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OR’s “common language” is straight from GASB. OUTCOME = Results High-level (OR Benchmarks) Intermediate OUTPUT = Widgets Products Services Product/service INPUT = Resources Time Money EFFICIENCY Input per output Input per outcome
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GASB Talked to Lots of Citizens “Accountability requires governments to answer to the citizenry-to justify the rising of public resources and the purposes for which they are used.” 19 Discussion Groups (2000-2001) Result: suggested criteria for communicating results….
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GASB’s Suggested Criteria for Effective Communication Reports should include: 1. Purpose and scope 2. Goals and objectives 3. Citizen involvement 4. Multiple levels of reporting 5. Analysis of results and challenges 6. Focus on key measures 7. Reliable information 8. Relevant measures 9. Resources used and efficiency
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GASB’s Suggested Criteria for Effective Communication, continued Reports should include (cont.): 10. Citizen and customer perceptions 11. Comparisons 12. Factors affecting results 13. Aggregation and disaggregation 14. Consistency from period to period 15. User friendliness 16. Regular and timely reporting
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Oregon’s guidelines for performance measures Reports should include: 1. Purpose and scope 2. Goals and objectives √ (OR criterion) 3. Citizen involvement 4. Multiple levels of reporting √ (external vs. internal) 5. Analysis of results/challenges √ (annual reports) 6. Focus on key measures √ (OR criterion) 7. Reliable information √ (OR criterion) 8. Relevant measures √ (OR criterion) 9. Resources used and efficiency √ (OR criterion)
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Oregon’s guidelines for performance measures (continued) Reports should include (cont.): 10. Citizen and customer perceptions √ (new) 11. Comparisons √ (OR criterion) 12. Factors affecting results √(OR criterion) 13. Aggregation and disaggregation 14. Consistency √ (change process) 15. User friendliness 16. Regular and timely reporting √ (biennial)
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Oregon’s Criteria for Externally Reported Performance Measures Performance measures should: 1. Use standard GASB language 2. Measure progress towards agency goals and benchmarks 3. Be key and few in number 4. Have targets 5. Accurate and reliable data 6. Link to an organizational unit 7. Address efficiency & customer satisfaction 8. Include comparisons
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Oregon has work to do in: Clarifying purpose and scope Reporting different ways for different audiences Citizen-friendly efforts including: Citizen involvement Developing user-friendly reports Aggregation and disaggregation
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