The Office issued recommendations in its annual reports to promote both its claims to expertise and its views about performance measurement.23 The 1994 annual report of the Office is the first to contain a sustained argument on the value of measuring performance. The report was issued in October 1994, the same month as Government Accountability, creating momentum around the Office’s claims of expertise. It especially recommends that each department measures key performance outputs, and discloses them in its financial reports to “bring together” information on costs and results ( Office, 1994b, p. 11). On several occasions the Office uses the credibility of financial accounting to enhance the legitimacy of performance measurement and thereby its expertise. Further, the Office seeks to anticipate readers’ possible objections by specifying that it wants to encourage the development of simple performance measurement systems: