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090983 1 (1973-01-01)

handle is hein.gao/gaobaduzp0001 and id is 1 raw text is: HEBER D. BOULAND Evaluating Results of Government Programs Independently evaluating the results of Government programs is becoming increasingly important in the work of GAO and other audit organizations. This paper discusses a few basic principles for evaluating program results. It is based on a presentation given at conferences jor State and local auditors on the GAO audit standards for governmental organizations, programs, activities, and functions and published in 1972. Let us look at how auditing pro- gram results is related to more famil- iar types of auditing. As shown in figure 1, the activities which constitute a program can be classified as inputs, operation, or outputs. Data on outputs (program achievements, impact, and benefits) is fed back to the program manager and provides information for allocating inputs (funds, skills, and facilities) for the next budget cycle. GAO's audit standards set forth three categories of governmental auditing: (1) financial and compliance, (2) economy and efficiency, and (3) pro. gram results.' 'Standards for Audit of Governmental Organizations, Programs, Activities and Functions (U.S. General Accounting Office, June 1972). Although relationships between the three categories of auditing and the three program activities are not per- fectly clear, we generally consider that: -Financial and compliance audit- ing deals with whether financial operations are properly con- ducted and financial reports are fairly presented as well as with whether inputs are being used in accordance with laws and regula. tions. -Economy and efficiency auditing deals with whether inputs are being used in an economical and efficient ranner to carry out the program operation. -Program results auditing is con- cerned with whether the desired Mr. Bouland is an operations research analyst in the Systems Analysis Staff of the Division of Financial and General Management Studies. Before coming to GAO, he was chief of research and program evaluation of the Connecticut State Department of Community Affairs.

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