000 01754naa a2200205uu 4500
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003 OSt
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008 100608s1995 xx ||||gr |0|| 0 eng d
100 1 _aRILEY, Anne Curtin
_941001
245 1 0 _aReportlng of performance measures for federal agencies :
_bthe initial impact of the chief financial officer act of 1990
260 _aNew York :
_bMarcel Dekker,
_c1995
520 3 _aThe Chief Financial Officer Act of 1990 requires the preparation and audit of financial statements for many federal government programs and agencies. The first comprehensive set of financial statements prepared to meet the provisions of the CFO Act were for the fiscal year ended September 30, 1991 and were published in CFO Annual Reports due in August of 1992. This paper presents the results of a study of performance measurement in the fiscal year 1991 financial statements of the sixty-three reporting entities filed as part of the 1992 CFO Annual Reports. The purpose of the analysis of performance measures included in the fiscal year 1991 financial statements was to determine to what extent the financial statements of each of the reporting entities included the various types of performance measures identified in the framework developed for this project. The paper also includes an in-depth analysis of the performance measures reprted by the Social Security Administration and the Department of Labor.
590 _aVolume 18
590 _aNumbers 2-3
773 0 8 _tInternational Journal of Public Administration - IJPA
_g18, 2-3, p. 521-580
_dNew York : Marcel Dekker, 1995
_xISSN 01900692
_w
942 _cS
998 _a20100608
_b1239^b
_cDaiane
998 _a20100616
_b1045^b
_cCarolina
999 _aConvertido do Formato PHL
_bPHL2MARC21 1.1
_c34166
_d34166
041 _aeng