Performance Reporting by State Agencies: Bridging the Gap between Current Practice and GASB Suggested Criteria
Journal of Government Financial Management, Vol. 57, No. 2, pp. 42-47, Summer 2008
6 Pages Posted: 10 Jan 2008 Last revised: 3 Mar 2009
Performance reporting continues to receive considerable attention from standard setters, professional organizations and academia. The issue is complex, given the importance of accountability to government agencies and the many competing demands placed on government managers. Using the Certificate of Excellence for Service Efforts and Accomplishments (COE - SEA) criteria, we analyze the level of quality in the performance reporting process of 200 state agencies, representing four departments in each of the 50 states. The purpose of this article is to provide a benchmark of current performance reporting and to offer guidelines that could assist agencies to prepare quality reports that meet the COA criteria.
Keywords: performance measures, state government, accounting, service efforts
JEL Classification: M41, M44, M48, H79
Suggested Citation: Suggested Citation