It is so simple, it is complicated! Finally, here is the way to understand the inner workings of your organization, resulting in accountability and transparency without disrupting day-to-day business activities. The four-quadrant framework, derived from the Balanced Scorecard, supports expansion of public sector performance management reporting requirements for transparency and accountability. The accessibility index and variable report criteria provide clear and consistent measurement tools to meet demands for accessible, clear, and concise performance management reporting. In today s economic times, elected officials, staff members, public sector employees, and citizens all want to know how taxpayer money is spent. Implementing the four-quadrant framework throughout the public sector would give stakeholders access to consistent, accessible, comprehensive, and straight- forward performance management information. The public sector could begin to gain stakeholder confidence on government spending with this type of transparent and accountable performance management reporting information made publicly available. http://www.CarolPHD.com