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• W628352922 abstract "ABSTRACT The Governmental Accounting Standards Board (GASB) is exploring an initiative that would require state and local governments to engae in performance measurement. The GASB maintains that governmental entities must embrace service efforts and accomplishments (SEA) reporting for accountability to be fully realized. This article examines the feasibility of mandating SEA reporting for state and local governments concluding that a reporting cannot be approved based on the six characteristics that support general purpose external financial reporting. A reporting requirement is only possible if it were based and supported on the broader definition of accountability embraced by the GASB which includes the operational performance of governmental entities. INTRODUCTION The adoption of performance measurement by state and local governments is a direct function of the enormous amount of emphasis placed on it, propelled in part by the professionalism of administrators (Streib and Poister, 1998), the research of academics (Ammons, 1996; Hatry, 1980), and the sponsorship of professional organizations (Fischer, 1994). The American Society for Public Administration (ASPA) passed a resolution in support of performance measurement in 1992.1 The International City/County Management Association (ICMA) encourages among other ways by administering the Comparative Performance Measurement Consortium.2 The Government Finance Officers Association (GFOA) approved performance measurement as one of its recommended practices for state and local government.3 The National Advisory Council on State and Local Budgeting (NACSLB) addressed performance within a core principle of its framework for improved budgetary practices.4 The decision of an individual jurisdiction to embrace performance measurement, however, remains voluntary. Even the criteria of the GFOA's Distinguished Budget Presentation Award does not mandate performance measurement for budget presentation. The Governmental Accounting Standards Board is exploring an initiative that would require state and local governments to engage in performance measurement.5 The major theme of general purpose external financial reporting (GPEFR) is accountability (GASB, 1987). The GASB maintains that governmental entities must embrace service efforts and accomplishments (SEA) reporting for accountability to be fully realized.6 The next step under review by the GASB is to require state and local governments to report SEA data as part of GPEFR. This article examines the feasibility of requiring SEA reporting by the GASB. It begins with a brief overview of the GASB's concepts statements and its future intentions as outlined in its performance measurement report. The six characteristics of GPEFR are them reconciled with SEA data providing additional considerations that must be addressed by the GASB. Performance measures are discussed in both the framework of science and art in the following section, highlighting the notion that performance measurement is a part of management, not a substitute for it. This article concludes that SEA reporting cannot be approved based on the characteristics that support GPEFR. It can only be required as supplementary information to GPEFR-whether in the comprehensive annual financial report or in a separate report-to highlight the operational accountability of an organization. BACKGROUND The GASB (1987) established the objectives of CPFER in Concepts Statement No. 1, beginning with the significant characteristics of the governmental environment that are relied upon to establish them. The primary characteristics encompass the representative form of government, the federal system and the prevalence of intergovernmental revenues, and the relationship between taxpayers and services received. The control characteristics address the budget, the intent of financial control, and the use of fund accounting. The remaining characteristics provide the differences among similar governments, the investment in capital assets, and the nature of the political process. …" @default.
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• W628352922 date "2003-10-01" @default.
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• W628352922 title "The Gasb's Initiative to Require Sea Reporting" @default.
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