AGA CGFM Question Answer
Performance measures that report the results of providing goods or services are known as
activity measures.
outcome measures.
output measures.
workload measures.
Definition of Output Measures:
Output measures trackthe results of providing goods or services, such as the number of items produced or services delivered.
These measures focus onquantityrather than quality or outcomes.
Explanation of Answer Choices:
A. Activity measures: Incorrect. Activity measures refer to inputs or processes, not results.
B. Outcome measures: Incorrect. Outcome measures assess the impact or effectiveness of a program, not the quantity of goods/services provided.
C. Output measures: Correct. Output measures focus on results (e.g., number of services delivered).
D. Workload measures: Incorrect. Workload measures assess the volume of work performed but do not necessarily report on the results.
References:
GASB,Performance Measurement Concepts.
GAO,Performance Auditing Standards and Guidance.
TESTED 02 Aug 2025
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