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AuditNet® Audit-library::Auditnet-service-efforts-and-accomplishments-resources-for-auditors

"Service efforts and accomplishments information - including both financial and non-financial performance measures - is an essential aspect of the measurement of governmental performance and is necessary for assessing accountability and making informed decisions."

GASB

The Sloan Foundation has awarded a grant to the Association of Government Accountants (AGA) to undertake a program for reviewing state and local governments' performance reports, provide the governments with recommendations for improving the reports, and identify the truly excellent reports for special recognition. Review guidelines, based on the Governmental Accounting Standards Board's (GASB) suggested criteria for performance reports, have been developed to help persons conduct the reviews.

This page is devoted to resources for auditors working for government entities that are considering production of a Service Efforts and Accomplishments reporting mechanism. 


Service Efforts and Accomplishments Reports - GASB research report.
Municipal Performance Measurement Program - initiative designed to provide taxpayers with useful information on service delivery and municipalities with a tool to improve those services over time. The site provides information about the program, a handbook/guide for municipalities and more.

Municipal Research & Services Center of Washington

Reporting Performance Information - The purpose of this special report is to provide guidelines to state and local governments to enhance the production of external SEA reports through use of sixteen suggested criteria. These criteria were developed by studying state and local governments currently using SEA measures and studying the work of other national and international organizations. Each criterion includes the purpose, a description, the rationale for such a criterion, and several examples from existing SEA reports.



SAMPLE SEA REPORTS

Clark County, WA

Kansas City, MO

Multnomah County, Oregon (Feasibility Study)

Palo Alto, CA

Portland, OR

Prince William County, VA

San Diego, CA

Shreveport, LA

Shoreline Annual Police Service Efforts and Accomplishments Report (Adobe Acrobat Document 2.4 MB), Contracted Service with King County

Snohomish County Sheriff Annual Report (Adobe Acrobat Document 3.22 MB)

Tukwila Police Department 2002 Annual Report (Adobe Acrobat Document160 KB)