Abstract

Performance activities, including external reporting, remain a hot topic among policymakers, standard-setters, government managers and citizens. While there is still a long way to go, the quality and quantity of city performance reporting has improved substantially over the past 10 years. We compare the reports of 121 large cities to a study of 200 state agencies. The quality of the city and state reports are very similar with about 1% of the reports reaching high quality and over 30% of the reports making notable progress. The number of city departments that prepare reports (i.e. quanity) is much lower with less than 40% of city departments reporting online versus over 90% of state departments. We discuss four recent developments with the potential to increase reporting quality and quantity: 1) expanded recognition of quality reports, 2) a new “preparer-friendly” website, 3) initiatives by several national associations, and 4) ongoing guidance and support from the Governmental Accounting Standards Board.