Performance accountability in the federal-state transportation program: Factors affecting successful implementation

Governmental accountability is the requirement of government entities to be accountable to the citizenry in order to justify the raising and expenditure of public resources. The concept of service efforts and accomplishments measurement for government programs was introduced by the Governmental Accounting Standards Board (GASB) in Service Efforts and Accomplishments Reporting: Its Time Has Come (1990). This research tested the feasibility of implementing the concept for the Federal-aid highway construction program and identified factors affecting implementation with a case study of the District of Columbia. Changes in condition and performance ratings for specific highway segments in 15 projects, before and after construction expenditures, were evaluated using data provided by the Federal Highway Administration. The results of the evaluation indicated difficulty in drawing conclusions on the state program performance, as a whole. The state program reflects problems within the Federally administered program that severely limit implementation of outcome-oriented performance measurement. Major problems identified with data acquisition are: data reliability, availability, compatibility and consistency among states. Other significant factors affecting implementation are institutional barriers and political barriers. Institutional issues in the Federal Highway Administration include the lack of integration of the fiscal project specific database with the Highway Performance Monitoring System database. The Federal Highway Administration has the ability to resolve both of the data problems, however interviews with key Federal informants indicate this will not occur without external directives and changes to the Federal “stewardship” approach to program administration. ^ The findings indicate many issues must be resolved for successful implementation of outcome-oriented performance measures in the Federal-aid construction program. The issues are organizational and political in nature, however in the current environment resolution is possible. Additional research is desirable and would be useful in overcoming the obstacles to successful implementation. ^

Effect of the Florida A+ Plan on curriculum and instruction in Title I public elementary schools

The purpose of this research was to study the effect of the Florida A+ Plan accountability program on curriculum and instruction in four Title I public elementary schools in the Miami-Dade County Public Schools system. It focused on the experiences of the school principals and the classroom teachers of the four schools as they related to curriculum and instruction. The study included an analysis of the school improvement plans in curriculum and instruction for each school during the school years 1998-2004. ^ The study was conducted in the format of interviews with the school principals and principal selected classroom teachers who taught third, fourth, or fifth grade during the first six years of the Florida A+ Plan. The analysis of the school improvement plans focused on the implementation of curriculum and instruction for each of the four schools. It focused on the goals and measurable objectives selected by each school to improve its instructional program in the academic subjects of reading, mathematics, writing, and science. ^ The findings indicated that under the pressure to improve their school grade on the Florida A+ Plan, each of the target schools, based on individual needs assessments, and restructured their instructional program each school year as documented in their school improvement plans. They altered their programs by analyzing student performance data to realign curriculum and instruction. The analysis of the interviews with the principals and the teachers showed that each school year they restructured their program to align it with the FCAT content. This realigning was a collaborative effort on the part of the administration and the instructional staff. ^

The effects of school mobility in pre -assessment grade levels on student performance and school accountability in urban Title I schools

This study examined the effects of student mobility and educational enrollment experiences on academic achievement. The educational progress, school enrollments and transfers of inner-city elementary students were tracked over a four-year period. Student achievement was measured by criterion-referenced reading tests administered in the second semester of the third grade. It further analyzed the degree to which the switch to different basal reading textbooks interrupted the continuity of education thereby contributing to the detrimental effects of intra-district mobility. ^ Mobility histories of 2,913 third grade students were collected to evaluate the number of times each student entered or withdrew from a Miami-Dade County Public School beginning in August 2000 through March 2004, and distinguished between transfers that occurred during the academic school year and those that occurred during summer months. Data were analyzed using Pearson correlations and multiple regressions to determine if school mobility contributed to performance on the Florida Comprehensive Assessment Third Grade Reading Test (FCAT). Transferring from one school to another was found to have a significant negative impact on student test scores. Transfers within the academic school year were more detrimental than transfers that occurred during the summer months. Third grade students who transferred into schools that used the same reading textbook series were found to have significantly higher FCAT reading scores than third graders who transferred into schools that used different reading textbooks. ^ The effects of mobility rates on overall school performance were also examined. Data was collected on 124 Title I elementary schools to determine the degree to which mobility affected school accountability scores. Title I schools with high student mobility rates had significantly lower accountability scores than schools with lower student mobility rates. ^ The results of this study highlight the impact of education and housing policy and imply a need for programs and practices that promote stability in the early elementary years. ^

Municipal accountability: Should regulations similar to the Sarbanes -Oxley Act apply to the local sector?

As America moved into the 2lst century financial scandals associated with large publicly traded corporations brought widespread concern about the reliability of financial reporting. In response the U.S. Congress adopted the Sarbanes-Oxley Act of 2002 (SOX). Undergirding SOX was the belief that improvements in the reliability of an organization's financial disclosures would lead to increased trust in the issuing organization. While SOX is aimed at publicly traded private sector organizations, the value of adopting SOX-like practices in the public and the nonprofit sectors have been recognized. Although SOX-like auditing practices have not at the time of this research become part of the auditing regime for municipalities, the results of this research provide a baseline "read" of municipal finance officers' perceptions of the value and obstacles associated with adoption of two major components of SOX: Principal Officer(s) Certification (POC) and the Independent Audit Committee (IAC) requirements. The author mailed surveys to all finance officers of municipalities in Florida and Ohio with populations of 10,000 or greater which did not contract out the operation of their finance departments. Post-survey "elite" interviews were conducted in an effort to obtain a deeper understanding of revealed issues and contradictions found in the analysis of the results of the mails survey. The findings suggest municipal finance officers are willing to adopt POC but have reservations about implementing IAC. With both POC and IAC the respondents appeared to consider intangible, non-pecuniary consequences as much or more than tangible, pecuniary consequences. Consistent with prior research, attitudes regarding POC and IAC were found to be unrelated to prior adoptive behavior, or personal and organizational demographic variables. Although accounting and auditing are inexorably intertwined, views of the recently implemented GASB 34 reporting model were found to be unrelated to the willingness to adopt POC or IAC. Findings dovetail with current discourse in public sector accounting suggesting local finance professionals may see benefits—both tangible and intangible—to some but not all accounting practices adopted in the private sector. This is consistent with the commonly accepted belief that public sector accounting maintains fundamental differences from its private counterpart.