GASB Suggested Criteria for Effective Communication of Performance Information: Will They Work for C

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GASB Suggested Criteria for Effective
Communication of Performance InformationWill
They Work for Community Indicators?

• Community Indicators Consortium
• Burlington, VT
• December 3, 2005
• Jay Fountain Paul Epstein

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Categories of Performance MeasuresGASB CS No. 2

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

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www.gasb.org
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Suggested Criteria

• The External Report of Performance Information
• Purpose and scope
• Major goals and objectives
• Involvement in establishing goals and objectives
• Multiple levels of detail
• Analysis of results and challenges
• Focus on key measures
• Reliable information

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Suggested Criteria

• Performance Information to Report
• Relevant measures of results
• Resources used and efficiency
• Citizen and customer perceptions
• Comparisons for assessing performance
• Factors affecting results
• Aggregation and disaggregation of information
• Consistency

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Suggested Criteria

• Communication of Performance Information
• Easy to find, access, and understand
• Regular and timely reporting

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2. Major goals and objectives

• The report should clearly state the major
  goals and objectives of the organization and the
  source for those goals and objectives.

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Oklahoma Healthcare Agency
http//www.ohca.state.ok.us/general/statistical/an
ndata/PDFlib/Stratplan06FINAL.pdf
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State of Texas Budget Appropriations Bill
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4. Multiple levels of detail

• Performance information should be presented at
  different levels (layers) of reporting. The
  relationship between levels of available
  performance information should be clearly
  communicated and should include how the user can
  find information at the different levels
  reported.

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Overview of performance
City of Portland, OR
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General comments on results for transportation
system from the introductory summary
City of Portland, OR
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More details on results for transportation system
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City of Portland, OR
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Portland, OR 2002-03
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Portland, OR 2002-03
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5. Analysis of Results and Challenges
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San Jose, CA Analysis of Change in Traffic
Congestion
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8. Relevant Measures of Results

• Reported performance measures should be
  relevant to what the organization has agreed to
  try to accomplish and, where possible, should be
  linked to its mission, goals, and objectives as
  set forth in a strategic plan, budget, or other
  source.

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9. Resources Used and Efficiency
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10. Citizen and Customer Perceptions
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City of Bellevue
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11. Comparisons for Assessing Performance

• Reported performance information should
  include comparative information for assessing
  performance, such as to other periods,
  established targets, or other internal and
  external sources.

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City of Bellevue
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12. Factors Affecting Results

• The report should include a discussion of
  identified external and internal factors that
  have had a significant effect on performance and
  will help provide a context for understanding the
  organizations performance.

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Oregon Dept. of Human Services Chart of outcome
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Factors Affecting Results
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El Nino--effect
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13. Aggregation and Disaggregation

• Reported performance information should be
  aggregated or disaggregated based on the needs
  and interests of intended users.

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Detail performance measure
Infant mortality is presented in total and
disaggregated by ethnicity.
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Detail performance measure
Infant mortality is presented in total and
disaggregated by ethnicity.
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Major residential fires by geographic area of the
city
Citizen rating of fire by geographic area of the
city
City of Portland, OR
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15. Easy to Find and Understand
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http//egov.oregon.gov/DAS/OPB/docs/APPR04/HumServ
_APPR04.pdf
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http//egov.oregon.gov/DAS/OPB/docs/APPR04/HumServ
_APPR04.pdf
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Oklahoma Healthcare Agency
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Oklahoma Healthcare Agency
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Oklahoma Healthcare Agency
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Oklahoma Healthcare Agency
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SEA Reporting Project

• Where we are going now

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• Questions?

Telephone[phone] Web sitewww.gasb.org E-M
ailjrfountain_at_gasb.org