A10 Twatt - education higher education fire departments...

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Chapter 13 Tiffany Watt Assignment: A10 April 11, 2011 AC 325 – E01 Questions 13-9. Based on the research to date, GASB issued in 1994 Concepts Statement No. 2 , which identified three broad categories of SEA measures: (1) measures of service efforts, (2) measures of service accomplishments, and (3) measures that relate efforts to accomplishments. Measures of service efforts, or input measures, relate to the amount of financial and nonfinancial resources used in a program or process. Measures of service accomplishments are of two types: outputs and outcomes. Measures that relate efforts to accomplishments are essential to assessing efficiency and effectiveness. The GASB plays a significant role in developing standards for SEA reporting. The GASB has sponsored and conducted extensive research on SEA measures for several service areas, including, among others, elementary and secondary
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Unformatted text preview: education, higher education, fire departments, police departments, and hospitals, as well as public health, mass transit, road maintenance, and sanitation collection and disposal organizations. In addition, in 2003, GASB published 16 suggested criteria for use in preparing reports on service efforts and accomplishment measures presented in three broad categories. In July 2005, the GASB issued Government Service Efforts and Accomplishments Performance Reports: A Guide to Understanding that provides users and preparers with a basis for understanding and using an SEA performance report. Included in this user guide are several excerpts from performance reports issued by local governments. Exercises & Problems 13-2. Multiple Choice. 1. C 2. D 3. D 4. B 5. D 6. C 7. C 8. A 9. D 10. B...
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