GOVERNMENT ACCOUNTING STANDARDS BOARD (GASB)

State of ARIZONA

In 1993, legislation required agencies to report performance information in the budgeting process.  The state’s strategic plan requires agencies to develop their own measures consistent with goals, objectives outlined by the governor.  The popular sentiment is that government is trying to “do more with less.”  Most communication about performance stays within government.  External communication about performance has been limited. 

Items of note include:

• There is some evidence that citizen groups were influential in selecting performance measures. 

• Except for the area of education, there has been little interest in performance information. 

• The citizen role in developing measures has been indirect.  Citizens may comment at appropriation hearings and/or call legislators and request data. 

• The media and citizens are considered by at least one department.  The Department of Economic Security hosts community forums to get input for strategic plans.

• The media become particularly interested in reporting on public performance when information is negative. 

• Social service programs report more frequently on activities to citizen groups than other activities. 

• Case in Brief
• Download GASB Cases
• General Budgeting Teaching Notes
• Austin, TX Budgeting Teaching Notes
• Oregon Budgeting Teaching Notes
• Texas Budgeting Teaching Notes

 Local Governments:

Austin, TX; Multnomah County, OR; Portland, OR; Prince William County, VA; Tucson, AZ; Phoenix, AZ; Winston-Salem, NC; Catawba County, NC; Dayton, OH; Coral Springs, FL; Long Beach, CA; Ramsey County, MN 

 State Governments:  

Arizona, Illinois, Iowa, Louisiana, Oregon, Texas

 Background Information:

• GASB Performance Measurement Home
• Background on GASB and Performance Measurement
• Service Efforts and Accomplishments Reports