=+SA 23-4 Variance interpretation Chapter 23 Performance Evaluation Using Variances from Standard Costs 1085 Municipal governments are discovering that you can control only what you measure.

As a result, many municipal governments are introducing nonfinancial performance measures to help improve municipal services. In a group, use the Google search engine to perform a search for “municipal government performance measurement.” Google will provide a list of Internet sites that outline various city efforts in using nonfinancial performance measures. As a group, report on the types of measures used by one of the cities from the search.