Summary: GAO concludes that because of recent progress by federal agencies in developing their strategic plans, these plans should generally provide a workable foundation for continuing efforts to expand performance-based management in the government. Much of this progress appears to have resulted from consultations with Congress. Although difficult implementation challenges remain, Congress and the agencies have, by taking advantage of the consultation process, established the groundwork for continued progress in implementing the Government Performance and Results Act and generating information that Congress and agencies need to improve management of the federal government. The Results Act establishes an iterative process for performance-based management, with the foundation being the agency's strategic plan. The next step--the annual performance plans--offers an opportunity for Congress and the agencies to further clarify goals and ensure that proper strategies are in place to achieve them. Agencies' annual plans and the governmentwide performance plan prepared by the President can form the basis for agency and congressional decisions about how best to manage crosscutting program efforts. Finally, the annual plans, and later accountability reports, can help highlight and address issues involving the collection and analysis of program performance and cost information.