Executive Report. Developing a Shared Vision for 21st Century Accountability. December 2014
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1 Executive Report December 2014 Developing a Shared Vision for 21st Century Accountability SUMMARY OF AGA S EXECUTIVE SESSION JULY 13, 2014 ORLANDO, FL
2 Acknowledgements Contributors: Moderator and Sponsor Daniel J. Murrin, CGFM, CPA, Americas Director, Government and Public Services, Professional Practice, EY Moderator Helena Sims, Director of Intergovernmental Relations, AGA Speakers Robert F. Dacey, CGFM, CPA, Chief Accountant, U.S. Government Accountability Office Beryl H. Davis, CGFM, Director, Financial Management and Assurance, U.S. Government Accountability Office Amy L. Haseltine, Associate Deputy Assistant Secretary Grants, U.S. Department of Health and Human Services David Lebryk, MPA, Fiscal Assistant Secretary, U.S. Department of the Treasury Karen Lee, Chief, Management Controls & Assistance Branch, Office of Federal Financial Management, Office of Management and Budget Melinda Miguel, Chief Inspector General, Florida Executive Office of the Governor Merril Oliver, Deputy Director, Puerto Rico Governor s Office of Management and Budget Mark A. Reger, Interim Controller, Office of Management and Budget AGA Staff: Ann Ebberts Chief Executive Officer Susan Fritzlen Chief Operating Officer Maryann Malesardi Director of Communications Jennifer Curtin, MPA Director of Public Affairs Joseph Davis, MA Marketing & Communications Manager AGA is the member organization for financial professionals in the Government. We lead and encourage change that benefits our field and all citizens. Our networking events, professional certifications, publications, and ongoing education help members build their skills and advance their careers. AGA s Corporate Partner Advisory Group are a network of public accounting firms, major system integrators, IT companies, management consulting firms, financial services organizations and education & training companies. These organizations all have long-term commitments to supporting the financial management community and choose to partner with and help AGA in its mission of advancing government accountability. 2 AGA EXECUTIVE SUMMARY
3 Introduction Progress in promoting transparency for government financial information is real, expanding and unstoppable. Increasingly, financial managers are exploring how they can help align financial management and performance information, and simultaneously add relevancy and value. In the interest of refining a shared vision for 21st century accountability, AGA s 2014 Executive Session (Executive Session) sought to develop actionable steps to promote financial accountability, and also to pivot and expand the accountability concept by putting financial information in context program accomplishments. The Executive Session was conducted July 13 in conjunction with AGA s Professional Development Training event in Orlando, FL. The session leveraged progress from previous executive sessions that Ernst & Young LLP (EY) has sponsored to stimulate thought and share ideas for improving government financial reporting and accountability. The session also explored how we can leverage the standardization called for During the session, AGA laid out a framework for developing a shared vision for 21st century accountability with the intention of identifying key components of that vision. in recent uniform grant reform guidance (Uniform Guidance) 1 issued by the Office of Management and Budget (OMB) and the Digital Accountability and Transparency Act of 2014 (DATA Act) in reporting both performance and financial information. During the session, AGA laid out a framework for developing a shared vision for 21st century accountability with the intention of identifying key components of that vision. The session brought together 100 thought leaders from all levels of government and the private sector. The Accountability Pyramid, depicted in Figure 1, was developed to stimulate discussion during previous Executive Sessions. It places transactional and other raw data on the bottom of the pyramid and the more refined data, such as Citizen-Centric Reports (CCRs), audited financial statements and Comprehensive Annual Financial Reports (CAFRs), at the top. AGA wants to extend this hierarchy, which is well established in financial reporting, and array similar views of performance information to better understand what government is accomplishing with its resources. Developing a Shared Vision for 21st Century Accountability 3
4 Why Things Are Different This Time Occasionally, someone asks a simple question that halts conversation. This happened during the Executive Session when an audience member wanted to know why things would be different this time. Why will the federal government be able to use financial and performance data to explain where tax dollars are going and what the public is getting for its money? After all, haven t government officials tried to leverage financial and performance information for years? Why would government officials succeed this time when they had not previously succeeded? Executive Session speakers had no trouble explaining why things would be different this time. Since enactment of the Chief Financial Officers (CFO) Act in 1990, a number of additional laws have established leadership and mandates for financial and performance management. Within the past year alone, OMB issued the Uniform Guidance; and Congress enacted the DATA Act. In addition, OMB and the U.S. General Services Administration have launched a benchmarking project whereby interagency management councils have developed performance benchmarks, which include 39 elements and six categories. Beryl Davis of the U.S. Government Accountability Office (GAO) pointed out financial data is already driving performance. For example, Davis said three pieces of improper payments legislation enacted over the past fourteen years include requirements for estimating and reporting improper payments. This emphasis on proper reporting of financial data has resulted in agencies actions to reduce, and in many cases prevent, improper payments. Increased public scrutiny is also making a difference. As OMB s Mark Reger said, There are bright lights on us now. In response to scandals dealing with the U.S. Department of Veterans Affairs waiting lists and Congressional investigations into the Internal Revenue Services handling of tax-exemption requests, public trust is waning, making data accuracy and transparency increasingly important. The public s expectations are higher and their impatience for information is growing. The public expects timely, user-friendly information on a 24/7 basis. Karen Lee of OMB explained, We are operating in a more passionate environment. Citizens want answers now. Lee also pointed out that, in an era of persistent budget restraints, more scrutiny can be expected over government expenditures, and added, We don t have the luxury of redundant funding. People want to know what a program is accomplishing and how the money was spent. Amy Haseltine, U.S. Department of Health and Human Services Also, technology has improved. We can tag and map data better than ever before, and federal CFOs receptivity to the use of technology has increased. Furthermore, today s questions are different. We have more questions that aren t spelled out in authorizing legislation, said Amy Haseltine of the U.S. Department of Health and Human Services (HHS). People want to know what a program is accomplishing and how the money was spent. Data is becoming integral to program management. 4 AGA EXECUTIVE SUMMARY
5 Why Things Are Different This Time FIGURE 1: ACCOUNTABILITY PYRAMID Although comparative financial statement reporting largely addresses two dimensions at an aggregate level at the top of the Pyramid for GPFS, there are at least four dimensions to the Accountability Pyramid. A deeper dive into the data that are important to users enable them to make decisions at an actionable/lower level with multiple building blocks/pyramids for projects grouped into programs, bureaus and departments, ultimately aggregating to agencies and the consolidated government entity. Two dimensions at the top for general purpose financial statements Financial Information Time Financial Information Program/ Performance Information An aerial view reveals four dimensions of each pyramid for a deeper dive. External reported data Aggregated budget and accounting data By vendor, grantee, employee, payee, etc. Initially aggregated by contract, program or other metric Time Geography/ Demographic Information Time Financial Information Financial Information Time Project A Project B Project C Project D Transaction and other raw data Multiple departments/programs aggregate to agencies/ consolidated government. Multiple projects aggregate to programs. Developing a Shared Vision for 21st Century Accountability 5
6 Importance of Recent Developments OMB s Uniform Guidance reiterates the importance of gathering performance, as well as financial, information. The Uniform Guidance promotes greater standardization of information collection and provides that the federal awarding agency require the recipient to relate financial data to performance accomplishments of the federal award. The federal awarding agency is required to provide recipients with clear performance goals, indicators and milestones. The Uniform Guidance includes provisions for federal agencies to manage federal awards via standardized business processes and use of consistentlydefined data elements. This consistency is intended to reduce the administrative burden non-federal entities must navigate. The document also provides 99 standard definitions of terms present not only throughout the Uniform Guidance, but also throughout many approved federal information collections used to manage awards. The DATA Act, signed by President Obama on May 9, 2014, is viewed by many as transformative. It mandates government-wide data standards for financial data and the streamlining of reporting requirements for entities receiving federal funds. In addition to these mandates, the DATA Act assigns leadership for implementation to OMB and the U.S. Department of the Treasury (Treasury). The DATA Act, therefore, squarely addresses what Dave Lebryk at Treasury said are key elements for success in aligning financial and performance data: leadership and a mandate. The importance of assigning leadership cannot be overstated because, as Lebryk indicated, Challenges associated with financial and programmatic data are not related to technology; they are related to leadership. Like the American Recovery and Reinvestment Act (ARRA), the DATA Act opens the door for communication and collaboration across the levels of Data leads to better decisions, which leads to better government. Dave Lebryk, U.S. Department of the Treasury government. The DATA Act specifically requires consultation with states and local governments, universities, and other recipients of federal funds in keeping with speakers comments on the importance of intergovernmental collaboration. As Reger pointed out, The states are patient as long as they are kept informed about what is going on; and, the lessons learned during ARRA implementation should be kept in mind. Major milestones established by the DATA Act are fast approaching. By May 9, 2015, the Director of OMB and the Secretary of the Treasury must issue guidance establishing government-wide financial data standards. Pilots with award recipients, including states, local governments and universities, are also scheduled to begin in May Within three years of enactment, standardized financial information must be posted online. Lebryk said the DATA Act should help government officials make better decisions. He added, Data leads to better decisions, which leads to better government. Yet, shortcomings in reporting meaningful data were highlighted when the audience was asked whether they had enough information to measure their programs well. Only one person in the room indicated they had sufficient information. Speakers stressed the importance of data standardization and common data definitions. Lebryk indicated that Treasury s goal is to capture and make available financial management data, enabling data consumers to follow the complete life cycle of federal receipts 6 AGA EXECUTIVE SUMMARY
7 Importance of Recent Developments FIGURE 2: TREASURY APPROACH TRANSPARENCY 360 o Spending Life Cycle Receipts/ Financing Disbursement Payment Budget Formulation Appropriation Budget Execution Capture and make available financial management data to enable the data consumers to follow the complete life cycle of federal receipts and spending from appropriations to the disbursements of grants, contracts and administrative spending Enabled by Treasury and agency data via data standardization (i.e., intelligent data) Apportionment Obligation Warrant Commitment Award Allotment (Allocation) and spending from appropriations to the disbursements of grants, contracts and administrative spending. See Figures 2 and 3. Building upon the standardization theme, Dan Murrin of EY said the lack of commonality makes it difficult to aggregate data across states, systems, programs and funding sources. Reger responded that commonality is likely to be even more important than flexibility in reforming grant administration. The federal government is aware of the need for standardization and is moving forward on a number of fronts. Haseltine highlighted a project underway at HHS to work across the grants and financial communities in identifying common terms and associated definitions. Success, she said, will be defined by a reduction in burden and in increase in collaboration, transparency and efficiency. AGA has championed efforts to bring financial management information into focus through concepts underpinning the Accountability Pyramid for a decade. One need only pick-up a major newspaper, with articles leveraging disaggregated claims data, to see the desire for actionable detailed information in areas ripe for further financial analysis regarding some of the largest government healthcare programs. Whether focused on groups of procedures, specific physician practices, durable medical equipment providers or classes of drugs, access to disaggregated data has led to a broadened awareness of the issues impacting government health care programs as they wrestle with cost issues. And, at the most aggregated level, articles about overall fiscal sustainability of federal, state and local government operations, leverage information contained in CAFRs and financial statements to provide context for debate about the way forward. Developing a Shared Vision for 21st Century Accountability 7
8 Importance of Recent Developments FIGURE 3: OMB TRANSPARENCY Treasury How much revenue did the government raise and how much is the government borrowing? Receipts/ Financing Congress Appropriation Budget Formulation How much money did Congress appropriate the government to spend and on what programs, projects and activities did Congress fund? Treasury, Agency What was the amount, payment date and who was the recipient of the payment? Disbursement Payment Budget Execution Apportionment Warrant OMB, Treasury and Agency Agency What goods and services did the government purchase, for what reason, and for whom? Obligation Commitment What grants and loans did the government make, for what reason, and for whom? Award Allotment (Allocation) How did the president, through the Executive Branch, allocate and monitor the funding to ensure that programs comply with spending limits and use funds only for the purposes authorized by Congress? 8 AGA EXECUTIVE SUMMARY
9 The Emergence of Nascent Performance Measures Similarly, there is emerging interest in both aggregated and disaggregated performance information. Overall measures of competitiveness how we stack up against other countries in health outcomes, education attainment and even measures of happiness illustrate that the base of a performance measurement pyramid is beginning to form. Legislative and administrative initiatives to embed performance measures in programs are also well underway, if not yet fully implemented. How nursing homes leverage staffing information, inspection results and other measures to create star ratings (from one to five) for use by senior citizens and their families while exploring long-term care options is one of many examples of programs spotlighting performance measures. Such a programs can lead to changes in reimbursement rates to providers under Medicare; this reflects a tangible link between performance and financial information getting underway. A focus on process, quality and quality assurance for performance measures somewhat predictably follows the increased attention to performance measures. Ranging from skepticism regarding self-reported performance measures to issues about how performance measures may ultimately be used, these concerns must be confronted, similar to how they were regarding financial information. Usage of the five-star rating system for nursing homes has been called into question when self-reported staffing information is used rather than census data extracted from payroll information. Reporting of wait times for veterans has been attacked in some cases when processes to gather and report the data were assessed. Calls for enhanced selfcertifications related to the processes used to develop and report performance information may eventually be followed by calls for selective external assurance from third parties. Indeed, it can be difficult to sustain an argument that actionable, detailed performance information for programs that may directly impact health and safety is less important, and therefore less worthy of audit attention than some of the financial-related information currently subjected to audit. Difficulty in developing high-quality processes could not be allowed to be a barrier to developing and externally reporting financial information; similarly, developing replicable processes, quality control systems and (where prudent) quality assurance models will likely follow for performance information. A focus on process, quality and assurance for performance measures somewhat predictably follows the increased attention to performance measures. What Has Changed? In response to the participant s query about why things will be different this time, we can report that much has changed. Over the last 20 years, financial reporting aspects of the Accountability Pyramid have been fine-tuned, with perhaps the last frontier web-based, near real-time access to financial information on the horizon. This information is being used to inform the debate on fiscal sustainability, to help pull-apart program expenses, to get to the root of trends in government spending and programs, and to report disaggregated information in unprecedented detail. With legislative and administrative criteria taking hold at the project/program level, the vision to align performance and financial information in a meaningful way is closer every day. Enough has changed that the movement to array financial and performance data may at last be sustained. Developing a Shared Vision for 21st Century Accountability 9
10 Recommendations Common themes emerged during discussions to shape a path forward. These themes which dealt with the importance of data to effective management, and the importance of increased transparency, data standardization, common definitions and collaboration included: Ensure data is meaningful. It is important that data posted on government websites is meaningful. One way to make data meaningful is to put it in context. Merril Oliver of Puerto Rico illustrated that little is revealed by publishing information on how much a doctor was paid under a government program. The data becomes meaningful when put in context. In this example, data on payments to doctors is put in context by comparing the amount other doctors received or when payment amounts are ranked. Oliver added that it is important to include both favorable and unfavorable data on websites, such as Maryland s StateStat, which is the state s official online performance measurement and management tool. Murrin cautioned, We don t want to send people on a wild goose chase. Surface information isn t good enough. Context should be taken into account. Don t Expect Immediate Returns. Leveraging financial and program data to inform decisions won t happen overnight. According to GAO s Robert Dacey, It will be evolutionary rather than revolutionary. There was consensus; if we are to rely on performance measures, success won t be immediate. We must prepare for a long-term undertaking and acknowledge what can t be done. This is a marathon, not a sprint. Seek Standardization and Commonality. Words like program, obligation and expenditure should be consistent, not just across the federal government, but across all governments, if communication is to be seamless and data is to be interoperable. Additionally, there should be broad standards and common processes for collecting data. Promote Data Quality. The more important data becomes, the more important data quality becomes. Dacey stressed the importance of data reliability and said management and external assurance on controls over data quality should be considered. Permit Experimentation. Initial efforts are not always successful. As Lebryk paraphrased, When you don t get it right the first time, you need to be able to try again. There was a sense that if we don t get standardization and performance measures right the first time, we should be able to try again. If data reveals the need for change to achieve goals, a mid-course correction should be possible. Celebrate Small Victories. Because it will take time to implement major changes on data reporting, it is important to take small, manageable steps and to celebrate small victories along the way. Reach Out to Award Recipients. As required by the DATA Act, there was a consensus that it is important to involve state and local governments in implementing data transparency, because they are involved in the entire life cycle of grants. Minimize Risk. There are risks associated with transparency. For example, on the Florida Has a Right to Know website, state employees salaries are posted. Melinda Miguel of Florida said posting this type of information online carries a risk and caution must be exercised to avoid revealing private information. It is also important to recognize that assuring privacy will be staff-intensive. The Executive Session was successful in bringing a broad cross-section of people together to reach agreement on basic steps that need to be taken in promoting 21st century accountability. The session demonstrated that we have a solid foundation upon which to build. The foundation has been formed by legislation enacted over the last 20 years as well as by lessons learned in implementing ARRA and other initiatives that demanded intergovernmental cooperation. 10 AGA EXECUTIVE SUMMARY
11 Endnote 1. Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award; Final Rule Issued by the Office of Management and Budget, December 26, A special thank you to Ernst & Young for sponsoring the Executive Session. Developing a Shared Vision for 21st Century Accountability 11
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