GOVERNMENT ACCOUNTING STANDARDS BOARD (GASB)

CORAL SPRINGS, FL

This case describes the development of a performance management system by the City of Coral Springs, FL. Coral Springs is a city of 100,000 with the highest median household income of major cities in the southeastern U.S. The case provides a framework for tying the strategic planning process to performance measurement. Programs and agencies that may find this case study relevant include city and county governments and agencies with multiple missions and diverse activities. Elected and appointed officials in Coral Springs use performance data for strategic planning, resource allocation, policy formation, operational reviews of City-provided services and programs, assessing the City's quality initiative, and employee performance reviews and compensation changes. To show each employee how they relate to the City's goals, supervisors aid employees in setting up individual work plans each year tied to City strategic priorities and performance goals. At the end of the year, supervisors review performance on the work plans to determine pay increases. This process is used for managers at all levels. Performance data is also used for budgeting by the City Manager, who analyzes performance data from each department in preparing a budget for the City Commission. 

Customer (citizens/residents) feedback was one of the foundations for the development of the performance indicators. City staff conducted telephone surveys of citizens, and used the results to create a set of six strategic priorities and key intended outcomes (KIOs) for each of the priority areas. Individual departments were directly responsible for developing their own indicators based on the KIOs and customer surveys. The City Manager asked the departments to identify three to five of the indicators and set performance targets for them. Indicators focus primarily on customer satisfaction, outcomes, and process, while some input and output indicators are still used.

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 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