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WHAT'S HAPPENING IN SEA PERFORMANCE REPORTING
UPDATE—The GASB Board released for public comment the Proposed Suggested Guidelines for Voluntary Reporting, SEA Performance Information on June 30, 2009 with a comment deadline of October 30, 2009.
The proposed suggested guidelines for voluntary reporting are composed of four essential components of an effective SEA report, six qualitative characteristics representing the attributes SEA performance information needs to possess, and a discussion of how to effectively communicate SEA performance information. The four essential components are purpose and scope, major goals and objectives, key measures of SEA performance, and discussion and analysis of results and challenges. The six qualitative characteristics, as set forth in Concepts Statement No. 1, Objectives of Financial Reporting, are relevance, understandability, comparability, timeliness, consistency, and reliability.
The proposal is intended to solicit public comments on proposed suggested guidelines for voluntary reporting of SEA performance information. Details regarding how to provide comments can be found in the Request for Written Comments and Notice to Recipients at the front of the document. The proposal can be obtained in electronic form from the GASB website (www.gasb.org) or directly at http://www.gasb.org/exp/SEA_Proposal.pdf. A plain-language article about the proposed suggested guideline for voluntary reporting may be found at http://www.gasb.org/plain-language_documents/SEA_PLA_June2009.pdf.
NEW—ACTIVITY BASED TOTAL ACCOUNTABILITY WEBSITE FOR STATE GOVERNMENT
The ABTA Institute in the College of Business at Florida Institute of Technology is promoting activity based total accountability for effective decision making, open benchmarking, performance improvement, and shared data that is reliable and objective. They are developing a website (www.abta.fit.edu) to provide government leaders with access to tools, information, processes, and methods for identifying the public value of state services. The ABTA Institute is using a national metric, cost per unit, as a basis for measuring activities performed. Open standards and data transparency are being promoted by encouraging comparisons across government agencies.
NEW—Oregon Progress Board releases its 2009 Benchmark Highlights Report
Issued every other year by the Oregon Progress Board, the Benchmark Highlights Report provides a snapshot of Oregon’s progress toward the goals in the statewide plan called Oregon Shines.
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