It is recommended that studies be undertaken
to determine which indicators are appropriate
and reasonable for each program, that subsequently
such indicators be included in the Program
Estimates of the earliest fiscal year
which is deemed to be practical, that systems
be put in place to measure actual performance
during the fiscal year, and that Public
Accounts reflect the degree to which programs
achieve the effectiveness forecast at the time
the budget was approved. (Office, 1979, p. 57)