This report, issued by the Federation of Government Information Processing Councils in cooperation with the U.S. General Services Administration, presents a business case for e-government (e-gov), applicable to local governments as well as federal and state agencies. Provides an overview of processes to measure e-gov performance and acountability. Discusses the financial, economic development, efficiency, democratic, and service delivery benefits of successful e-gov programs. Apendices include sources and resources, return on investment valuation methodologies, and successful e-gov programs.