GOVERNMENT ACCOUNTING STANDARDS BOARD (GASB)

WINSTON-SALEM, NC

Winston-Salem is comprised of a council-manager form of government and has been using performance measures since the 1970s.  Departmental performance reports and business plans are developed for each department so anyone can get an overview of what is going on in each area in terms of efficiency, effectiveness, and workload.  Services have been selected based on mission statement importance, the potential impact on citizenry, and whether the service could be privatized.  The Office of Organizational Effectiveness has taken up much of the duties relating to assessing government activity.

The Citizen Efficiency Review Committee was created following a $70 million failed bond referendum in 1997.  It is comprised of citizens from businesses, universities, and volunteers and is charged with evaluating the efficiency and effectiveness of government. activity.  There are seven CERC teams that develop reports and present them to the board of Aldermen. The CERC has recommended that: departments report the impact of budget cuts on citizen services; benchmarking be continued or expanded for some services; the city information technology structure be updated to facilitate the systematic collection of performance information; a citizen survey be conducted every three years; a citywide strategic plan be developed.

Items of note include:

• North Carolina has the North Carolina Local Government Performance Measurement Project, which is an interjurisdictional consortium seeking to develop comparable performance data—analogous to ICMA's performance measurement consortium. 

• There is no historical record of citizen involvement in Winston-Salem, but due to the aggressiveness of advisory committees, citizens are now more involved. 

• There is a telephone citizen survey every three years and in 1999, 92% of telephone respondents were satisfied with programs and services.

• There is a Citizen Budget Advisory Council that provides citizen input on the budget process.

• There is almost no involvement of elected officials in the development and use of performance measures.

• The media is used to report to citizens but not in a formal way.  The city buys space in a local newspaper but provides limited information.

• It is popularly believed that citizens are poorly informed about government activity. 

• Many say the web page is sub-standard.

• 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