Framework for Results-Oriented Budget Practices in Federal Agencies

The framework is organized into four themes that emphasize different  dimensions of results-oriented agency budget practices. 2.a. Can relate budget, workforce, accounting, and  performance information. Challenges to Implementing Results-Oriented Agency Budget Practices

We asked the panel of senior agency budget officials to identify practices  that would be difficult to implement and to discuss some of the challenges  to implementation.
What GAO Found

GAO analyzed federal government budget practices in order to produce a framework for agency budget practices that can guide an agency toward incorporating performance information into the budget process. GAO also reviewed challenges to implementing results-oriented budget practices that were identified by a panel of agency budget officials.