Association of Government Accountants
description
Transcript of Association of Government Accountants
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Governor’s Grants Conference 2011
Performance Measurement
Communicating Your Agency Performance through Citizen-Centric Reporting
Presentation by Evie Barry, Association of Government Accountants
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Association of Government Accountants
• 15,000+ Members in 2011• 43% are employed by state/local
governments in the area of accounting, auditing, budgeting, investigations, finance, performance, grants
• Certification offered – Certified Government Financial Manager (CGFM) www.agacgfm.org/cgfm
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AGA’s MissionThe Association of Government Accountants serves government accountability professionals by
providing quality education, fostering professional development and
certification and supporting standards and research to advance government
accountability.
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S
Strategic Goals
Member ValueThought Leadership
EmpowermentCertification – CGFM
Collaboration
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S
Government Accountability as defined by AGA:
“A government’s obligation to its people for its actions and use of resources.”
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THOUGHT LEADERSHIPACCOUNTABILITY PROGRAMS
Citizen Centric Reporting
Certificate of Excellence in Accountability Reporting
Certificate of Achievement in Service Efforts & Accomplishments Reporting
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Certificate of Excellence in Accountability Reporting
Federal Agency Performance and Accountability Reports are reviewed and evaluated by AGA
Awards are given to those agencies whose reports are deemed excellent
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Certificate of Achievement in Service Efforts and Accomplishments (SEA)
Program’s Mission: to stimulate and help state and local governments prepare comprehensive performance reports that inform the public, elected officials and management about their governments efficient and effective use of taxpayer dollars.
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Certificate of Excellence in Citizen Centric Reporting
CCRs are:
Intended to foster innovative means of communication between governments and their citizenry
To make governments more accountable to their citizens, and help Americans become better educated and better able to participate in government activities.
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CURRENT STATE OF GOVERNMENT REPORTING
AGA Survey (2008
and 2010)
• Dissatisfied
citizens
• Reporting too
technical
• Distrust in
government
• Entitled to
transparent
financial
information
• Governments have
an obligation to
provide this
information
The Problem Citizens
Believe
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CURRENT STATE OF GOVERNMENT REPORTING
• 75% of Americans believe that the availability of government financial management information is very important
• Approximately 80-90% voted; 75% indicated that financial management information was an important factor in their vote
• Overspending and/or wasting money is top concern from voters
PEW Survey (2010)• 80% respondents in CA, IL, and NY distrusted
their state government
Conclusions
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CURRENT STATE OF GOVERNMENT REPORTING
• AGA is committed to increasing the levels of
transparency and accountability and driving
understanding among the general public.
• AGA recognizes that citizens have a right to an
understanding of how governments are spending
their money.
• AGA is dedicated to improving communication to
the public that is neither technical nor lengthy.
Commitment
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CURRENT STATE OF GOVERNMENT REPORTING
• Citizen Centric
Reporting
• General Guidelines
• Short (four pages)
• Understandable
• Easy to read
• Informative
The
Answer
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Constructing a Report – Page 1
• Vision Statement• Strategic Goals
• How the government is organized
• Demographics
• Table of Contents
What is the Government Chartered to do?
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Page 1
ElementsTable of ContentsHow entity is organized/operatesKey AccomplishmentsOrganization Mission/Goals
Key TipsReuse existing contentRefer to existing sources
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Constructing a Report – Page 2
Performance Information on Key Missions and Service (cont’d)
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CURRENT STATE OF GOVERNMENT REPORTING
Performance Measurement
“Public sector performance
measurement involves a systematic
and continuous assessment of how
much and how well services are
delivered”
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CURRENT STATE OF GOVERNMENT REPORTING
“Performance measurement is the
promise of efficiency, effectiveness
and improved performance,
accountability and building trust.”Kathryn Kloby, ASPA 2006
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CURRENT STATE OF GOVERNMENT REPORTING
Performance Measures should be:
1)Practically quantifiable
2)Based on data
3)Should indicate how much, how
well, and what level
product/services are provided
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CURRENT STATE OF GOVERNMENT REPORTING
WHY PERFORMANCE
MEASURES?
1)IT IS THE RIGHT THING TO
DO!
2)BUDGET DECISION
3)BETTER MANAGEMENT
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CURRENT STATE OF GOVERNMENT REPORTING
GOOD PERFORMANCE MEASURES ARE:
– TIMELY– UNDERSTANDABLE– COMPARABLE– COST EFFECTIVE– RELEVANT– RELIABLE
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Page 2
Elements Selected performance
measures (from CAFR) Incorporates pictures and
other graphics
Key Tips Provide multi-year
context Compare to similar cities
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Constructing a Report – Page 3
• Include revenue and cost data for major areas
• Use pie charts
• Reference audit conducted
• Reference website for detailed financial information
Revenues and Expenditures
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Page 3
Elements Free of technical language Charts to display revenues and
expenses Audit statement Location of complete financial
information
Key Tip Seven or fewer categories on
bar and/or pie charts
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Constructing a Report – Page 4
• Include items specific to the community that will have future effects (economic changes, tax cuts or increases, major new employer, employer leaving, unemployment, technological improvements, infrastructure improvements, education, environmental aspects, being transparent, etc)
• Ask for feedback by including a contact name and contact information
Future Challenges and Economic Outlook
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Constructing a Report – Page 4
Future Challenges and Economic Outlook (cont’d)
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Page 4
Elements Future challenges
affecting the entity How to follow-up and
provide feedback
Key Tips Distribute report both
electronically and in print Issue in timely manner
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Constructing A Report
• Visual Appeal & Readability
• Use of Pictures and Graphics, Color
• Ample White Space (not
text heavy
• Free of technical jargon
• Professional designer or publishing software
Design
Guidelines
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Tools and Guidance Online
• Content Guidelines
• Design Guidelines
• Templates –
• Microsoft Publisher
• Microsoft Word
• In-Design
• Completed Reports
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Best Practices in Developing a Report
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Distribute the Report/Feedback
• Print in local
newspaper
• Post to website
• Print bulk copies –
libraries, grocery
stores, city hall
• Hold a press
conference
• Governor’s office and
government officials
• Activist groups
• Ask for feedback
• Web statistics
• Calls to office
• Mentions in the media
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Completed ReportsAGA
Local Governments:
Beavercreek Township Fire Dept, OH
Benton County Treasurer, WA
Blount County, TN
City of Bellevue, WA
City of Boise, ID
City of Columbus, IN
City and County of Denver
City of Jefferson, MO
City of Kentwood, MI
City of Lancaster, MA
City of Las Vegas, NM
City of Lexington, KY
City of NAPA, CA
City of Palo Alto, CA
City of Portland, OR
City of Portsmouth, VA
City of Saco, ME
City of San Mateo, CA
City of Scottsdale, AZ
City of Stamford, CT
City of Tallahassee, FL
Cumberland County, PA
District of Columbia
Guilford County, NC
King County, WA
Maricopa County, AZ
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Completed ReportsLocal Governments (cont’d):
Metro Govt of Nashville/Davidson Cnty, TN
Palm Beach County Tax Collector, FL
Springfield-Greene County Health Dept, MO
St Louis County, MN
The Village of Los Lunas, NM
Town of Sahuarita, AZ
Educational Institutions:
Evansville School District
Guam Community College
Guam Public School System
University of Guam
AGA Chapters:
Aroostook County, ME
Greater Columbus, OH
Guam
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Completed Reports (Cont’d)State Governments:
Idaho State Police
State of Idaho
State of Maryland
MA Developmental Disabilities Council
State of Nevada
State of New York
State of Oregon
State of South Carolina
TN Comptroller of the Treasury
State of Texas
State of Washington
State of Washington Audit
Federal Government:
US Coast Guard
Denali Commission
General Services Administration
National Science Foundation
The Architect of the Capitol
Treasury Franchise Fund
USAID
US Department of Defense
US Department of the Interior
Other:
FMI Canada
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Awards Program
Certificate of Excellence in Citizen-Centric Reporting (and Achievement Certificate)
Peer Reviewed
No Charge to Participate
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AGA Online
Evie BarryDirector of Performance & Accountability Reporting
AGA
www.agacgfm.org/citizen