To assess the degree to which an agency’s plan provides a clear picture of intended performance across the agency, we examined whether it includes (1) sets of performance goals and measures that address program results; (2) baseline and trend data for past performance; (3) performance goals or strategies to resolve mission-critical management problems; and (4) identification of crosscutting programs (i.e., those programs that contribute to the same or similar results), complementary performance goals and common or complementary performance measures to show how differing program strategies are mutually reinforcing, and planned coordination strategies. Agencies’ Plans Lack Consistent Attention to Mission-Critical Management Challenges and Program Risks

The fiscal year 2000 annual performance plans show inconsistent attention to the need to resolve the mission-critical management challenges and program risks that continue to undermine the federal government’s economy, efficiency, and effectiveness. However, similar to the situation with the 1999 plans, few agencies have attempted the more challenging task of establishing complementary performance goals, mutually reinforcing strategies, and common performance measures, as appropriate. The effective and efficient coordination of crosscutting programs is important because our work has suggested that mission fragmentation and program overlap are widespread. Our work has found that uncoordinated federal efforts confuse and frustrate program recipients, waste scarce resources, and undermine the overall effectiveness of the federal effort. Figure 5 shows the results of our assessment of the 24 agencies. However, individual agencies show progress in making useful linkages between their budget requests and performance goals, as we will detail in a companion letter to this report. Performance Plans Provide Limited Confidence That Performance Data Will Be Credible

The majority of the fiscal year 2000 performance plans we reviewed provide only limited confidence that performance information will be credible, and agencies need to make substantial progress in this area. Congressional and executive branch decisionmakers must have assurance that the program and financial data being used will be sufficiently timely, complete, accurate, useful, and consistent if these data are to inform decisionmaking. Conclusions

Agencies can continue to build on the progress that has been made over the last year in improving the performance plans by focusing their efforts on five key areas that offer the greatest opportunities for continuing improvements. The fiscal year 2000 plans provide a general picture of agencies’ intended performance. Coordinating crosscutting programs. Also not yet widespread are discussions of how crosscutting program efforts are being coordinated. Crosscutting programs, by definition, involve more than one agency, and coordination therefore requires the ability to look across agencies and ensure that the appropriate coordination is taking place. Clearly showing how strategies will be used to achieve results. From that work, we derived practices to identify each plan’s strengths and weaknesses and determined the extent to which the plan includes three key elements of informative performance plans: (1) clear picture of intended performance, (2) specific discussion of strategies and resources, and (3) confidence that performance information will be credible. 6. 7. 8. 10.
Why GAO Did This Study

Pursuant to a congressional request, GAO reviewed the fiscal year (FY) 2000 performance plans of the 24 agencies covered by the Chief Financial Officers Act, focusing on the: (1) extent to which the agencies' plans include the three key elements of informative performance plans: (a) clear pictures of intended performance; (b) specific discussions of strategies and resources; and (c) confidence that performance information will be credible; and (2) degree of improvement the FY 2000 performance plans represent over the FY 1999 plans.

What GAO Found

GAO noted that: (1) on the whole, agencies' FY 2000 performance plans show moderate improvements over the FY 1999 plans and contain better information and perspective; (2) however, key weaknesses remain, and important opportunities exist to improve future plans; (3) the plans provide general pictures of intended performance across the agencies suggesting that important opportunities for continued improvements still remain to be addressed; (4) while all the plans include baseline and trend data for at least some of their goals and measures, inconsistent attention is given to resolving mission-critical management challenges and program risks; (5) these management challenges and program risks continue to seriously undermine the federal government's performance and to leave it vulnerable to billions of dollars in waste, fraud, abuse, and mismanagement; (6) agencies could also provide clearer pictures of intended performance by providing greater attention to crosscutting program issues; (7) coordinating crosscutting programs is important because mission fragmentation and program overlap are widespread across the federal government; (8) most agencies' plans show some improvement in their recognition of crosscutting program efforts; (9) however, few plans attempt the more challenging tasks of discussing planned strategies for coordination and establishing complementary performance goals and common or complementary performance measures; (10) continued progress on this issue is important because GAO has found that unfocused and uncoordinated crosscutting programs waste scarce funds, confuse and frustrate program customers, and limit overall program effectiveness; (11) crosscutting programs involve more than one agency, and coordination therefore requires the ability to look across agencies and ensure that the appropriate coordination is taking place; (12) agencies' discussions of how resources and strategies will be used to achieve results show mixed progress; (13) some agencies show progress in making useful linkages between their budget requests and performance goals, while other agencies are not showing the necessary progress; (14) the continuing lack of confidence that performance information will be credible is also a source of major concern; (15) many agencies offer only limited indications that performance data will be credible; and (16) the inattention to ensuring that performance data will be sufficiently timely, complete, accurate, useful, and consistent is an important weakness in the performance plans.