Summary: The Government Performance and Results Act of 1993 established strategic plans as the starting point and basic underpinning within a broader framework of performance-based management and accountability. Although the legislation requires each agency to develop a strategic plan covering its major functions and operations, the Results Act does not specifically required inspectors general (IG) to have separate strategic plans. GAO surveyed the 48 IGs whose agencies are required to prepare a strategic plan in accordance with the Results Act. GAO asked (1) which IGs now prepare strategic plans; (2) the extent to which IG strategic plans were consistent with Results Act requirements; (3) what additional information IGs included in their strategic plans; (4) the extent to which IGs used their respective agencies' strategic plans to develop their own plans; (5) the extent to which IGs have been involved in developing their agencies' strategic plans; (6) the extent to which a strategic plan prepared consistent with the requirements of the Results Act would be useful to Congress, the Office of Management and Budget, and the IG; and (7) the IGs' views on statutorily requiring them to prepare strategic plans.