PSAB can Influence	Vision	The public understands and has confidence in public sector reporting
	Goal	The public sector produces a decision-useful, multi-dimensional accountability report
	Long Term Outcomes	Comprehensive, high quality financial statements	Comprehensive, high quality accountability reports		Acceptance through awareness, support, understanding and use
	Intermediate Outcomes	Comprehensive, high quality GAAP	Comprehensive, high quality SORPs		Stakeholders understand benefits of GAAP and SORPs
	Immediate Outcomes	GAAP are being used as basis of reporting	SORPs are being used as basis of reporting		Stakeholders are aware of and support GAAP and SORPs
PSAB controls	Outputs	GAAP/Guidance Development	SORP/Guidance Development		Communication Activities
	Activities	Research, due process, standard setting and recommended practices, PSAB and task force meetings		Articles, brochures, presentations, Website, courses and PSABulletin
	Inputs	Staff, financial resources, volunteers

GAAP refers to generally accepted accounting principles
SORPs are statements of recommended practices