Reporting on Service Efforts and Accomplishments on a Whole of Government‘ Basis

Abstract

The United States' Governmental Accounting Standards Board has fostered the development of reports on “service efforts and accomplishments”. The SEAs framework for classifying performance indicators and providing accompanying contextual data and interpretative commentary was adopted in New South Wales, but developed through its application on a “whole of government” basis and the adoption of distinctions between “program outcomes” and “community outcomes”. The whole‐of‐government approach has the potential to provide a more consistent track record of public‐sector performance in the face of departmental restructuring or the shifting of programs or subprograms between agencies.

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