Which of the following is an example of an outcome measure?

An outcome measure evaluates the results, effects, or accomplishments of a program, focusing on its impact on the target population or condition. The "percentage of disaster claims paid on time" is an outcome measure because it assesses the quality and effectiveness of the service provided. It directly measures how well the program is achieving its intended purpose of delivering timely aid to victims, which is a desired result from the public's perspective. This contrasts with output measures, which merely quantify the volume of work performed without assessing its quality or impact.

A. This is an input or workload measure. It quantifies the demand placed on a program, not the results or effectiveness of the program's response.

B. This is an output measure. It counts the number of activities completed (reviews) but does not assess the result or impact of those reviews on environmental quality.

C. This is an output measure. It counts the number of students who completed a program, not the ultimate benefit or success they gained from their education (e.g., employment rates).

1. U.S. Government Accountability Office (GAO). (1996, June). Executive Guide: Effectively Implementing the Government Performance and Results Act. GAO/GGD-96-118. On page 16, outcome measures are defined as assessing "the actual results, effects, or impacts of a program" and are contrasted with output measures which "tabulate...the products and services delivered." The timeliness of a payment directly reflects the program's effect on the recipient.

2. Governmental Accounting Standards Board (GASB). (1994, April). Concepts Statement No. 2: Service Efforts and Accomplishments Reporting. Paragraph 53 defines outcome measures as those that "measure the extent to which results are achieved and the extent to which services have an impact on the public." The timely payment of claims is a direct measure of the service's impact.

3. Association of Government Accountants (AGA). (2023). CGFM Examination 3 Study Guide: Governmental Accounting, Financial Reporting and Budgeting. Chapter 13, Managerial and Cost Accounting. The guide distinguishes between outputs (the quantity of services provided) and outcomes (the results of those services). Measures of service quality and timeliness are presented as key components of outcome-based performance measurement.