Summary: The Government Performance and Results Act of 1993 requires federal agencies to develop strategic plans in which they define their missions, establish goals, and identify strategies for achieving those goals. The Customs Service's strategic plan addresses the act's required elements. It also discusses management challenges but, in GAO's view, does not adequately address problems with Customs' financial management and internal control systems, controls over seized assets, and Customs' plans to overcome Year 2000 problems and strengthen computer security. Regarding its resource allocation process, Customs officials said that they were unaware of any formal agencywide efforts before 1995 to determine the need for additional cargo and passenger inspectors at its 301 ports. However, Customs officials told GAO that in June 1995, in preparation for its fiscal year 1997 budget request and a new drug enforcement effort, Customs did a formal needs assessment using such factors as the need to (1) fully staff inspectional booths and (2) balance enforcement efforts with the need to quickly move complying cargo and passengers through ports.
