Summary: Over the years, GAO has testified repeatedly on the breadth and the seriousness of the problems undermining the effectiveness and the credibility of the federal government. The Comptroller General is very encouraged by the trend toward a smaller, more efficient government--one that stresses accountability and manages for results. Although 1993 showed promising activity, much hard work remains to turn proposals for management improvement into meaningful, lasting results. The federal government still is a long way from having the most basic management foundation in place to guarantee accountability and effective implementation of broader reforms. The Comptroller General urges Congress to expand the requirement for audited financial statements to more federal programs and agencies, strengthen the framework for managing information technology to ensure that agencies come up with systems that effectively support federal programs, focus on high-risk programs especially vulnerable to waste and mismanagement, implement the new performance results measurement legislation, and develop strategies for implementing the National Performance Review recommendations. All of these difficult reforms must be achieved against a backdrop of continuing budgetary pressures and the realities of moving to a smaller, more efficient government. Strong leadership and legislative-executive branch cooperation will be essential.
