Summary: Under the Government Performance and Results Act of 1993, federal agencies are to set a strategic direction, define annual goals and measures, and report on performance. Agencies are to prepare multiyear strategic plans that set the general direction for their efforts. Then, agencies are to prepare annual performance plans beginning in fiscal year 1999 that establish the connections between the long-term strategic goals found in the strategic plans and the day-to-day activities of managers and their staffs. Finally, each agency must report annually on the extent to which it is meeting annual performance goals and the steps required to achieve or modify those goals that have not been met. This guide is intended to help Congress in reviewing agencies' annual strategic performance plans. Although the Results Act does not mandate a specific format for the performance plan, it does require each plan to (1) identify annual performance goals and measures for each of an agency's program activities, (2) discuss the strategies and resources needed to achieve annual performance goals, and (3) explain the procedures the agency will use to verify and validate its performance data. This guide is organized around three questions that correspond to these general requirements. For each core question, GAO identifies issues that need to be addressed and presents key assessment questions that can help Congress elicit the cost and performance information relevant to its decisionmaking. GAO also provides information on the Results Act's planning and reporting requirements as well as related guidance on annual performance plans.
