GOVERNMENT ACCOUNTING STANDARDS BOARD (GASB)

TUCSON, AZ

The city has a council-manager form of government, a mayor and six council members.  The city began developing measures in the 1970s as a part of a Programming Planning Budgeting System, and has been a member of ICMA’s consortium since 1994.  Measurement efforts throughout the 1990s emphasized accountability.  Current measures work to gauge the effectiveness of city government.

Neither the Mayor, nor City Council have been involved in the development or use of measures.  Although some council members have been known to ask questions.  Further, the City Manager has had a major influence on the tone and content of the effort.  The Department of Budget and Research is actively involved with the development, reporting, and use of performance measures.

Items of note include:

• The city held community forums to articulate goals—over 700 residents participated.  Seventeen Livable Tucson goals were developed.  Six further workshops were held to identify 69 indicators emphasizing community and neighborhood conditions. 

• Extensive Community training was provided through the Livable Tucson Vision Project.  Two community trainings on government accountability were funded through the Sloan foundation, and designed and facilitated by ICMA, the National Civic League, and the City.  Other trainings to staff worked to develop budgets that were consistent with community goals. 

• The 98-99 budget was formatted to reflect community priorities. 

• Some departments have advisory committees comprised of citizens and administer citizen surveys, but there is no city-wide survey. 

• When developing measures, officials tried to interpret them the same way a citizen might. 

• Some officials feel that performance measurement has had little effect on the communication between the city and its citizens.

• Some officials point out that most city governments do not make public information palatable to regular people.  They indicate that Tucson does, even if no one is interested.

• 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