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

See all articles by Ken Smith

Ken Smith

School Accountability Group

Rita Hartung Cheng

Northern Arizona University; University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business

Ola M. Smith

Western Michigan University

Ottalee Schiffel

SUNY at Geneseo

Abstract

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

Smith, Kenneth A. and Cheng, Rita Hartung and Smith, Ola M. and Schiffel, Ottalee, 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, Available at SSRN: https://ssrn.com/abstract=1081443

Kenneth A. Smith (Contact Author)

School Accountability Group ( email )

5819 Sorrento St
Salem, OR 97306
United States
503-428-0994 (Phone)

Rita Hartung Cheng

Northern Arizona University ( email )

PO Box 15066
Flagstaff, AZ 86011
United States

University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business ( email )

P.O. Box 742
3202 N. Maryland Ave.
Milwaukee, WI 53201-0742
United States
(414) 229-4238 (Phone)

HOME PAGE: http://www.uwm.edu/~rcheng/

Ola M. Smith

Western Michigan University ( email )

Kalamazoo, MI 49008
United States

Ottalee Schiffel

SUNY at Geneseo ( email )

Geneseo, NY 14454
United States

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