Managing for Results: Agency Progress in Linking Performance Plans With Budgets and Financial Statements

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A letter report issued by the General Accounting Office with an abstract that begins "This report updates GAO's previous assessments of agencies' experiences in linking performance plans and budgets under the Government Performance and Results Act of 1993 (GPRA). GAO has also included in this report an initial assessment of the approaches used by agencies to link performance plans with their audited annual financial statements. Over the first four years of agency efforts to implement GPRA, GAO observed that agencies continue to tighten the required linkage between their performance plans and budget requests. Of the agencies GAO reviewed over this ... continued below

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United States. General Accounting Office. January 4, 2002.

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Description

A letter report issued by the General Accounting Office with an abstract that begins "This report updates GAO's previous assessments of agencies' experiences in linking performance plans and budgets under the Government Performance and Results Act of 1993 (GPRA). GAO has also included in this report an initial assessment of the approaches used by agencies to link performance plans with their audited annual financial statements. Over the first four years of agency efforts to implement GPRA, GAO observed that agencies continue to tighten the required linkage between their performance plans and budget requests. Of the agencies GAO reviewed over this period, all but three met the basic requirement of the act to define a linkage between their performance plans and the program activities in their budget requests, and most of the agencies in GAO's review had moved beyond this basic requirement to indicate some level of funding associated with expected performance described in the plan. More importantly, more agencies each year--almost 75 percent in fiscal year 2002 compared to 40 percent in fiscal year 1999--were able to show a direct link between expected performance and requested program activity funding levels--the first step in defining the performance consequences of budgetary decisions. However, GAO has also observed that the nature of these linkages varies considerably. Most of the agencies in GAO's review associated funding requests with higher, more general levels of expected performance, rather than the more detailed "performance goals or sets of performance goals" suggested in the Office of Management and Budget guidance. Similarly, agencies' initial efforts to link performance plans to their statements of net cost are encouraging and improving, but some presentations were more informative than others. However, various approaches were used to present this information, ranging from broad linkages of overall agency costs to general goals to more specific descriptions of component organization costs by strategic objective."

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Government Accountability Office Reports

The U.S. Government Accountability Office (GAO) is an independent, nonpartisan agency that works for the U.S. Congress investigating how the federal government spends taxpayers' money. Its goal is to increase accountability and improve the performance of the federal government. The Government Accountability Office Reports Collection consists of over 13,000 documents on a variety of topics ranging from fiscal issues to international affairs.

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  • January 4, 2002

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  • June 11, 2014, 5:03 a.m.

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United States. General Accounting Office. Managing for Results: Agency Progress in Linking Performance Plans With Budgets and Financial Statements, report, January 4, 2002; Washington D.C.. (digital.library.unt.edu/ark:/67531/metadc293257/: accessed October 22, 2018), University of North Texas Libraries, Digital Library, digital.library.unt.edu; crediting UNT Libraries Government Documents Department.