National Performance Reporting Standards in OR

Presentation to

The Advisory Committee on Citizen-Friendly Performance ReportingBy Rita ConradOR Progress BoardSeptember 7, 2004

Established in 1984 by Financial Accounting Foundation

Purpose: set standards forFinancial accounting External reporting

Target: state and local governments

GASB focuses on “SEA”: Service Efforts and Accomplishments

Measures of efforts (inputs)

Measures of accomplishments (outputs and outcomes)

Measures relating efforts to accomplishments (efficiency)

GASB: Levels of Accountability

Policy (value) Program (outcomes & effectiveness) Performance (efficiency & economy) Process (planning, allocating,

managing) Probity and legal (compliance)

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

GASB’s Performance Measure Categories

Inputs Outputs Outcomes (Effectiveness)

Also initial, intermediate, long-term Efficiency Explanatory factors Others

Secondary (untended) effects Process, activity, quality

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

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….

GASB’s Suggested Criteria for Effective Communication

Reports should include:1. Purpose and scope2. Goals and objectives3. Citizen involvement4. Multiple levels of reporting5. Analysis of results and challenges6. Focus on key measures7. Reliable information8. Relevant measures9. Resources used and efficiency

GASB’s Suggested Criteria for Effective Communication, continued

Reports should include (cont.):10. Citizen and customer perceptions11. Comparisons12. Factors affecting results13. Aggregation and disaggregation14. Consistency from period to period15. User friendliness16. Regular and timely reporting

Oregon’s guidelines for performance measures

Reports should include:1. Purpose and scope2. Goals and objectives √ (OR criterion)3. Citizen involvement4. 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)

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 disaggregation14. Consistency √ (change process)15. User friendliness16. Regular and timely reporting √ (biennial)

Oregon’s Criteria for Externally Reported Performance Measures

Performance measures should:1. Use standard GASB language2. Measure progress towards agency goals

and benchmarks 3. Be key and few in number4. Have targets 5. Accurate and reliable data6. Link to an organizational unit7. Address efficiency & customer satisfaction8. Include comparisons

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