Certified Government Financial Manager (CGFM) Practice Exam

Outcomes in performance measures refer specifically to the results achieved as a direct consequence of the outputs produced by a government or organizational program. This means that outcomes reflect the effectiveness of the activities undertaken and how well they address the intended goals or objectives. When measuring outcomes, the focus is on the impact or effect of services provided, rather than merely the quantity of services or resources allocated.

In contrast, the total cost of operation is more about the financial expenditures rather than the effectiveness of the services provided. Service efforts of human resources would relate to the input side of operations, not the results derived from those operations. The level of efficiency achieved implies a focus on how well resources are used in achieving outputs but does not directly measure the impact or results of those outputs. Therefore, understanding outcomes as the results linked to outputs emphasizes the actual change or benefit delivered to stakeholders or the community as a result of the service or program efforts.