Because of the lack of explanation in the plan and report regarding how these strategies relate to helping businesses succeed, we were unable to assess whether they are clear and reasonable. Comparison of SBA’s Fiscal Year 2000 Performance Report and Fiscal Year 2002 Performance Plan With the Prior Year Report and Plan for Selected Key Outcomes

For the selected key outcomes, this section describes major improvements or remaining weaknesses in SBA’s (1) fiscal year 2000 performance report in comparison with its fiscal year 1999 report and (2) fiscal year 2002 performance plan in comparison with its fiscal year 2001 plan. For example, the 2000 performance report includes a section that summarizes SBA’s programs and a section that exclusively discusses SBA’s goals, resources, and outcomes. However, several weaknesses we previously noted remain in SBA’s report. We had significant difficulty assessing SBA’s progress in achieving its outcomes because of weaknesses in the report and plan. SBA’s performance report also lacks information about time frames or schedules and strategies for achieving unmet goals. Recommendations

To make SBA’s plan and report more useful for decisionmakers and more consistent with GPRA, OMB Circular A-11, and related guidance, we recommend that the Administrator of SBA ensure that the fiscal year 2001 performance report and fiscal year 2003 performance plan (1) clearly link strategies to outcomes, indicators, and measures; (2) present criteria or a performance indicator to explain the accomplishment of the goal when using qualitative measures; and (3) provide information about strategies, time frames, and schedules for achieving unmet targets.
Why GAO Did This Study

This report reviews the Small Business Administration's (SBA) fiscal year 2000 performance report and fiscal year 2002 performance plan required by the Government Performance and Results Act of 1993 to assess SBA's progress in achieving selected key outcomes that are important to its mission.

What GAO Found

SBA's reported progress in achieving its outcomes is mixed. However, GAO had difficulty assessing SBA's progress due to weaknesses in its performance measures and data. GAO was unable to assess SBA's lack of an explanation about how the strategies relate to the outcomes or a discussion regarding strategies for the outcome. GAO identified some improvements from SBA's prior year report and plan, but several weaknesses persist in SBA's fiscal year 2000 performance report and performance plan. The performance report includes a section that summarizes SBA's programs, a matrix that identifies ongoing and closed audit reviews, and several recommendations associated with each. However, SBA omitted time frames or schedules for achieving unmet goals, lacked strategies for meeting unmet goals, and failed to adequately link strategies to indicators and measures.