Which statement is TRUE regarding GASB's perspective on output and outcome measures?

The correct statement is that output measures focus on quantity. In the context of the Governmental Accounting Standards Board (GASB), output measures are utilized to quantify the amount of services or products delivered by a government entity. These measures are typically expressed as numerical data, indicating the volume or frequency of activities carried out, such as the number of permits issued, services provided, or public programs implemented.

Understanding this distinction is crucial; while output measures provide insights into how much is being done, they do not assess the impact or effectiveness of those outputs, which is where outcome measures come into play. Outcome measures evaluate the actual results or impacts of those outputs on the community or service recipient, focusing on qualitative aspects rather than just quantitative data.

This differentiation is essential for performance management and reporting, as it helps entities communicate both their service delivery levels (through outputs) and the effectiveness of those services (through outcomes). This understanding equips stakeholders with the knowledge to evaluate government performance more comprehensively.