Reminder: Audio Conference Wednesday
SEA: Taking Accountability and
Transparency to a New Level
By: Kenneth A. Smith, Ph.D.,
CPA
Kenneth A. Smith, Ph.D., CPA, a founding
member of AGA’s Mid-Willamette Valley Chapter, is an assistant professor of
accounting, Willamette University. He serves as the academic adviser to AGA’s SEA Certificate Program.
Preparing a performance report is an important but difficult task…that just got a lot easier for two reasons: improved awards for beginning, intermediate and advanced skill levels and a new supportive website.
As a little background, AGA has delivered on its promise to be a “thought leader” by creating and promoting Certificates of Achievement in three areas of performance reporting: federal Performance and Accountability Reports (PARs) for 11 years; state and local Service Efforts and Accomplishments (SEA) reports for five years; and Citizen-Centric Reports, a brand-new initiative. AGA has also published research on topics like process-based reporting and generously funded research for me and other scholars via the Academy for Government Accountability.
Improvement No. 1—Awards for All Stages
In spite of AGA’s support, our research finds the number of state and city agencies engaging in “advanced quality” performance reporting is very small. Thus, the AGA should be applauded for revising its Certificate of Achievement program to better recognize the stages of maturity by performance reporters.
The new award structure provides three levels of awards: GOLD, which signifies an excellent overall report; SILVER, which represents effort and/or quality on every dimension; and BRONZE, which represents effort or quality on several, but not all, dimensions. The prior certificate was only awarded at the equivalent of the GOLD level.
Our research suggests that 1 percent of city and state agencies could earn the GOLD award, the SILVER is attainable by 6-10 percent, and the best news is that 30-40 percent of local governments could earn the BRONZE award. Application is FREE AND EASY—simply contact AGA (read program details or talk to Evie Barry at ebarry@agacgfm.org).
My colleagues and I estimate that a government starting from scratch (and using the website described in the next section) would be able to achieve the BRONZE level in the first or second year. The SILVER level is attainable in two to three years and the GOLD level in three to five years. Some will progress faster and some more slowly, so the time to start is now.
Improvement No. 2—"Preparer-Friendly" Website
Creating a website that actually works well is an enormous task. I’ll let everyone know if I ever get there. But consistent with AGA blogger Rebekah Stephens’ notion of “just getting started,” I am pleased to announce the availability of the “EXternal PErformance Reporting Toolkit”, aka ExPeRT.
Our website was created with the generous support and guidance of many people and organizations. It is certainly a work in progress, but we hope it meets the current and future needs of individuals that want to prepare a high-quality performance report.
The site currently has four main features:
- a “White Paper” that describes the certificate criteria.
- a “Self-Checklist” that allows preparers to assess their current reports.
- a “Calculator” to see what level of award preparers could expect.
- “Examples” of reporting that meets the various quality levels for each dimension.
We are always ready to help any preparers who want assistance. People can contact me directly at smithk@willamette.edu or access my research papers.
Final Words—Organization Accountability Versus Personal Responsibility
One of the most common “alleged motivations” for doing performance reporting is to “be accountable.” I support the idea, but think accountability is too often seen as an organizational choice, that is, my organization chooses to be accountable by doing performance reporting. What if we quit thinking about performance reporting as an organization choice, and instead consider it an individual professional responsibility? As I explain in an interview with AGA, how can a professional manager not understand how their organization performs? Also, how can that professional manager fail to report about that performance?
Questions
What are the reasons that
keep you and your agency from preparing a performance report?
Are you compelled by the “Individual
Professional Responsibility” argument more than the “Organization
Accountability” argument?
If you have a performance
report, why have you not yet submitted it to the AGA program?
What other tools at the
website would help you prepare a quality report?
What other modifications to the AGA Certificate would increase your participation?
Links to other AGA blogs on
performance reporting/management:
Efforts and Accomplishments in Communicating with the Citizenry By: Judith Harris, DBA, CMA, Karen
McKenzie, Ph.D., CGFM, CPA, and Randall Rentfro, Ph.D., CPA, CMA
AGA CEAR Program Sets Standard for Federal Performance and Accountability Reporting By: Eveanna Barry, MS
Getting Started: It’s Not Easy but It’s Worth It! By: Rebekah Stephens
Think Big! Act Courageously! Make a Difference! Performance Management By: William Morehead, Ph.D., CGFM
Have We Gone Too Far or Not Far Enough with Performance Measurement Reporting? By: Sam M. McCall, CGFM, CPA, CIA, CGAP
Good Performance Reporting… Now for Good Arguing By: Kenneth A. Smith, Ph.D., CPA
Public Performance Reporting: An Insider’s Guide By: Michael Jacobson
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