National Performance Reporting Standards in OR

1
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

2

• Established in 1984 by Financial Accounting
  Foundation
• Purpose set standards for
• Financial accounting
• External reporting
• Target state and local governments

3
GASB focuses on SEA Service Efforts and
Accomplishments

• Measures of efforts (inputs)
• Measures of accomplishments (outputs and
  outcomes)
• Measures relating efforts to accomplishments
  (efficiency)

4
GASB Levels of Accountability

• Policy (value)
• Program (outcomes effectiveness)
• Performance (efficiency economy)
• Process (planning, allocating, managing)
• Probity and legal (compliance)

5
In Oregon
OR External Performance Measures
OR Benchmarks

• Policy (value)
• Program (outcomes effectiveness)
• Performance (efficiency economy)
• Process (planning, allocating, managing)
• Legal (compliance)

OR Internal Performance Measures
6
GASBs Performance Measure Categories

• Inputs
• Outputs
• Outcomes (Effectiveness)
• Also initial, intermediate, long-term
• Efficiency
• Explanatory factors
• Others
• Secondary (untended) effects
• Process, activity, quality

7
ORs 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

8
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.

9
GASBs Suggested Criteria for Effective
Communication

• Reports should include
• Purpose and scope
• Goals and objectives
• Citizen involvement
• Multiple levels of reporting
• Analysis of results and challenges
• Focus on key measures
• Reliable information
• Relevant measures
• Resources used and efficiency

10
GASBs Suggested Criteria for Effective
Communication, continued

• Reports should include (cont.)
• Citizen and customer perceptions
• Comparisons
• Factors affecting results
• Aggregation and disaggregation
• Consistency from period to period
• User friendliness
• Regular and timely reporting

11
Oregons guidelines for performance measures

• Reports should include
• Purpose and scope
• Goals and objectives v (OR criterion)
• Citizen involvement
• Multiple levels of reporting v (external vs.
  internal)
• Analysis of results/challenges v (annual reports)
• Focus on key measures v (OR criterion)
• Reliable information v (OR criterion)
• Relevant measures v (OR criterion)
• Resources used and efficiency v (OR criterion)

12
Oregons guidelines for performance measures
(continued)

• Reports should include (cont.)
• Citizen and customer perceptions v (new)
• Comparisons v (OR criterion)
• Factors affecting results v(OR criterion)
• Aggregation and disaggregation
• Consistency v (change process)
• User friendliness
• Regular and timely reporting v (biennial)

13
Oregons Criteria for Externally Reported
Performance Measures

• Performance measures should
• Use standard GASB language
• Measure progress towards agency goals and
  benchmarks
• Be key and few in number
• Have targets
• Accurate and reliable data
• Link to an organizational unit
• Address efficiency customer satisfaction
• Include comparisons

14
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