GASB project – Case studies

In 1999, our researchers visited 26 state and local governments to determine the following:

• the depth and breadth of actual use of SEA performance measures by these governments for budgeting, management, and reporting,
• the effect of their use,
• the extent to which governments are ensuring the relevance and reliability of SEAperformance measures.

Through a comprehensive series of in-depth interviews at each site, we gathered information concerning:

• the reasons they were using SEA performance measures,
• how SEA performance measures were being used,
• the degree to which SEA performance measures were being reported to citizens and other users,
• the effect(s) of SEA performance measures and the reporting thereof,
• what changes in the use of SEA performance measurement they believe would improve their effectiveness.

Researchers:

About our site visits:

We developed four standardized interview instruments for program directors and staff, legislators and elected officials, citizens, and the media. We conducted 15 to 20 interviews at each site, and identified several critical roles in managing for results; we tried to interview someone in each of these roles at every site visit.

Our site visits have produced a rich number of useful examples of the use and effects of using SEA performance measures for decision making in budgeting, management, and reporting. We have prepared individual case studies for many of the state and local governments we visited which include an overview and a detailed text.

State:

We tried to get several different perspectives including the legislature, the state auditor, the executive office of budget and planning, the comptroller or chief financial officer, human resources, and key people responsible for major information systems including the SEA performance measure information system. We interviewed the key champion of the SEA performance measures initiative and program directors and managers in public education, transportation, corrections, economic development, and human resources. When possible, we interviewed key citizen or taxpayer groups and media representatives.

Our state site visits included:

• State Case Studies (Adobe Acrobat Reader required)

Local:

A similar format was used for local government. We interviewed members of the city council; the city manager; and budget, finance, and audit personnel. We also interviewed individuals in the functional areas of police, fire, infrastructure, and community services, as well as citizens and the media. All of the functional areas were included in the International City/County Management Association (ICMA) Comparative Performance Measures Project.

Our local site visits included:

• Local Case Studies (Adobe Acrobat Reader required)

In addition to GASB’s case studies, many other organizations and governments have conducted and published performance related case studies. Some of these case studies are listed here.

• Case Studies

If you have any questions, please contact us:

• Contact us