Streamlining Government: Opportunities Exist to Strengthen OMB's Approach to Improving Efficiency Page: 10 of 73
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infrastructure projects. OMB broadened the discussion of efficiency
measures in the revised guidance and proposed alternative approaches to
tracking efficiency changes for such programs, such as meeting project
cost, schedule, and performance goals.
To address our objectives, we analyzed all 1,396 PART efficiency measures
associated with 937 programs in a database provided by OMB. We
conducted more detailed analysis of the 36 efficiency measures for 21
selected programs, to as well as a random sample of 100 efficiency
measures from all remaining programs. This sample was designed to
enable us to generalize our analysis to the remaining efficiency measures
for PART.11 We selected the 21 specific programs for review from five
departments-the U.S. Departments of Agriculture, Education, the
Interior, Labor, and Transportation. These departments were selected to
represent variety in the extent to which they had developed managerial
cost accounting systems as identified by our prior work, based on an
assumption that the status of a department's cost accounting systems
could affect the availability of cost information and thus the development
of efficiency measures.12 We selected the 21 specific programs to represent
a diverse array of functions and operations within the federal government,
1'In addition to these 36 efficiency measures, there were a total of five additional efficiency
measures included in the PART data we received from OMB for three of our selected
programs. However, officials from each of these programs told us these five efficiency
measures were no longer associated with PART, so we excluded them from our analysis.
Further, one of the selected programs from the Department of Transportation, the Federal
Aviation Administration (FAA) Air Traffic Organization (ATO)-Terminal Programs,
changed the status of one of its PART measures (ATO Terminal Staffing Ratio) from an
"output" measure to an "efficiency" measure. We did not include this measure in our
review of efficiency measures for the selected programs.
"Percentage estimates based on this sample have 95 percent confidence intervals of within
+/- 10 percentage points of the estimate itself, unless otherwise noted. See Appendix I for
more information on sampling methodology.
12GAO, Managerial Cost Accounting Practices: Implementation and Use Vary Widely
across 10 Federal Agencies, GAO-07-679 (Washington, D.C.: July 20, 2007).
GAO-10-394 Streamlining Government
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United States. Government Accountability Office. Streamlining Government: Opportunities Exist to Strengthen OMB's Approach to Improving Efficiency, report, May 7, 2010; Washington D.C.. (https://digital.library.unt.edu/ark:/67531/metadc302236/m1/10/: accessed May 24, 2019), University of North Texas Libraries, Digital Library, https://digital.library.unt.edu; crediting UNT Libraries Government Documents Department.