A Model of Strategic Human Capital Management (15-MAR-02,
GAO-02-373SP).
GAO released an exposure draft on its Model of Strategic Human
Capital Management, which is intended to help federal agency
leaders better manage their organizations' most important
asset--their people. The model is designed to help agency leaders
effectively use their people, or human capital, and determine how
well they integrate human capital considerations into daily
decision-making and planning for the program results they seek to
achieve. In so doing, the model highlights the importance of a
sustained commitment by agency leaders to maximize the value of
their agencies' human capital and manage related risks.
-------------------------Indexing Terms-------------------------
REPORTNUM: GAO-02-373SP
ACCNO: A02903
TITLE: A Model of Strategic Human Capital Management
DATE: 03/15/2002
SUBJECT: Federal employees
Personnel management
Human resources utilization
High Risk Series 2001
Senior Executive Service
Performance and Accountability Series
2001
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GAO-02-373SP
United States General Accounting Office
March 2002
A MODEL OF STRATEGIC HUMAN CAPITAL MANAGEMENT
a
GAO-02-373SP
United States General Accounting Office Washington, D.C. 20548
March 15, 2002
This exposure draft of our Model of Strategic Human Capital Management is
intended to help federal agency leaders better manage their organizations'
most important asset-their people. Federal agencies that acquire, develop,
and retain high performing employees with the appropriate skills and
competencies are better able to respond to the needs of the public on a
daily basis and in times of crisis. The events of September 11, 2001, and
the continuing efforts to ensure homeland security reinforce the vital
importance of public servants at all levels.
The model is designed to help agency leaders effectively use their people,
or human capital, and determine how well they integrate human capital
considerations into daily decision-making and planning for the program
results they seek to achieve. In so doing, the model highlights the
importance of a sustained commitment by agency leaders to maximize the value
of their agencies' human capital and manage related risks.
In publishing this model, we are aware that GAO is not the only agency
releasing tools for strategic human capital management. On October 30, 2001,
the Office of Management and Budget (OMB) developed standards for success in
each of its five governmentwide management initiatives, including the
strategic management of human capital, to show how well an agency is
executing the initiatives. In December 2001, the Office of Personnel
Management (OPM) released a human capital balanced scorecard to assist
agencies in responding to the OMB tool. While GAO's human capital model was
developed independently of OMB and OPM, we provided drafts of the model for
their review prior to publication to help ensure that the three efforts are
conceptually consistent. We hope that agencies will find the perspective and
information in our human capital model helpful in their efforts to respond
to the administration's management initiatives, get to "green" on OMB's
management scorecard, and use the tools developed by OPM.
Over the coming months, we will continue to work closely with OPM, OMB,
Congress, and others to explore opportunities to develop a more fully
integrated set of guidance and tools for agencies to use to address their
human capital challenges. Consistent with that collaborative approach, we
are issuing this model as an exposure draft as a way of seeking further
advice and feedback. We also hope to identify additional examples of
specific and practical steps agencies are taking to make progress. If you
have comments, questions, or would like to inform us regarding the progress
you have made, please contact J. Christopher Mihm, Director, Strategic
Issues, at [email protected].
David M. Walker Comptroller General Of the United States
Preface
People are an agency's most important organizational asset. An
organization's people define its character, affect its capacity to perform,
and represent the knowledge-base of the organization. As such, effective
strategic human capital management approaches serve as the cornerstone of
any serious change management initiative. They must also be at the center of
efforts to transform the cultures of federal agencies so that they become
less hierarchical, process-oriented, stovepiped, and inwardly focused; and
more flat, results-oriented, integrated, and externally focused.
In January 2001, GAO designated strategic human capital management as a
governmentwide high-risk area.1 As GAO's January 2001 High-Risk Series and
Performance and Accountability Series reports make clear, serious human
capital shortfalls are eroding the ability of many agencies, and threatening
the ability of others, to economically, efficiently, and effectively perform
their missions.2 Plainly, the major problem is not federal employees.
Rather, the problem is the lack of a consistent strategic approach to
marshaling, managing, and maintaining the human capital needed to maximize
government performance and ensure its accountability. Our High-Risk report
outlined four pervasive human capital challenges now facing the federal
government:3
* Leadership, continuity, and succession planning
* Strategic human capital planning and organizational alignment
* Acquiring and developing staffs whose size, skills, and deployment meet
agency needs
* Creating results-oriented organizational cultures
1 See U.S. General Accounting Office, High-Risk Series: An Update,
GAO-01-263 (Washington, D.C.: Jan. 2001).
2 U.S. General Accounting Office, Performance and Accountability
Series-Major Management Challenges and Program Risks: A Governmentwide
Perspective, GAO-01-241 (Washington, D.C.: Jan. 2001). In addition, see the
accompanying 21 reports (numbered GAO-01-242 through GAO-01-262) on specific
agencies.
3 GAO-01-263.
These challenges are longstanding and will not be quickly or easily
addressed. They require sustained and inspired efforts by many parties,
including the President, department and agency leaders, the Office of
Management and Budget, the Office of Personnel Management, Congress, and
others.4 Comprehensive human capital legislative reforms will likely be
needed, but agency leaders must not wait for them to happen. Much of the
authority agency leaders need to manage human capital strategically is
already available under current laws and regulations. Therefore, we believe
the first step toward meeting the government's human capital challenges is
for agency leaders to identify and make use of all the appropriate
administrative authorities available to them to manage their people for
results. The use of these authorities often will need to be undertaken as
part of and consistent with proven change management practices. The second
step is for policymakers to pursue incremental legislative reforms to give
agencies additional tools and flexibilities to hire, manage, and retain the
human capital they need, particularly in critical occupations. The third
step is for all interested parties to work together to identify the kinds of
comprehensive legislative reforms in the human capital area that should be
enacted over time. These reforms should place greater emphasis on skills,
knowledge, and performance in connection with federal employment and
compensation decisions, rather than the passage of time and rate of
inflation, as is often the case today.
A Model Of Strategic Human Capital Management: A New Tool For Agency Leaders
The human capital model highlights the kinds of thinking that agencies
should apply, as well as some of the steps they can take, to make progress
in managing human capital strategically. The model consists of the
following:
* The Critical Success Factors Table identifies eight critical success
factors for managing human capital strategically, which embody an approach
to human capital management that is fact-based, focused on strategic
results, and incorporates merit principles and other national goals. Each
critical success factor is then presented in a table, illustrating their
development across three levels.
* Discussions in Pointers expand upon the eight critical success factors to
highlight not just the needed actions but the kind of thinking that marks
high-performing organizations' approaches to managing people
4 See U.S. General Accounting Office, Human Capital: Taking Steps to Meet
Current and Emerging Human Capital Challenges, GAO-01-965T (Washington D.C.:
July 17, 2001).
through the presentation of concepts, steps for progressing, and agency
case illustrations. * Appendix A includes a list of related GAO products
corresponding to the eight critical success factors.
In developing the model, we built upon GAO's Human Capital: A
Self-Assessment Checklist for Agency Leaders (GAO/OCG-00-14G, September
2000). In addition, we considered lessons learned from GAO reports on public
and private organizations that are viewed as leaders in strategic human
capital management and managing for results. Additional GAO reports
highlighting the progress and shortcomings of individual federal agencies in
these two areas were also consulted (Appendix A). Our model was further
informed by the findings of external reports on strategic human capital
management and managing for results from academia, OPM, the Merit Systems
Protection Board, the National Academy of Public Administration, and others.
We also reflected upon our own experience in strategic human capital
management and lessons learned from our use of flexibilities available to
GAO for maximizing the performance and accountability of GAO employees.5
Since maximizing performance and assuring accountability are at the heart of
our mission at GAO, we believe it is our responsibility to lead by example,
especially in the human capital area. By managing GAO's workforce
strategically and focusing on results we are helping to improve our
performance and enhance accountability. By doing so, we also hope to
demonstrate to other federal agencies that they can make similar
improvements in the way they manage their people.
Individuals who made key contributions to this product include Stephen
Altman, Martin DeAlteris, Ellen V. Rubin, Shelby D. Stephan, and Edward
Stephenson.
5 For more information on GAO's efforts, see GAO-01-965T.
Critical Success Factors Table
The Critical Success Factors Table identifies eight critical success factors
for managing human capital strategically. These factors are organized in
pairs to correspond with the four governmentwide high-risk human capital
challenges that our work has shown are undermining agency effectiveness
(Figure 1). Taken together, the eight critical success factors embody an
approach to human capital management that is fact-based, focused on program
results and mission accomplishment, and incorporates merit principles and
other national goals. When considering the human capital cornerstones and
the critical success factors, it is important to remember that they are
interrelated and mutually reinforcing. Any pairing or ordering of human
capital issues may have a sound rationale behind it, but no arrangement
should imply that human capital issues can be compartmentalized and dealt
with in isolation from one another.
Figure 1:
4 Human Capital
Cornerstones 8 Critical Success Factors
All of the critical success factors reflect two principles that are central
to the human capital idea:
* People are assets whose value can be enhanced through investment. As with
any investment, the goal is to maximize value while managing risk.
* An organization's human capital approaches should be designed,
implemented, and assessed by the standard of how well they help the
organization achieve results and pursue its mission.
For each of the eight critical success factors, the table describes three
levels: Level 1, Level 2, and Level 3 (Figure 2).
Figure 2: The Three Levels
The descriptions portray the approach to managing people that can be
expected of an organization at each level. To understand the progression
from level to level, it is best to keep in mind the two central human
capital ideas just discussed. An agency at Level 1 is unlikely to have
effectively put these two principles into practice. At Level 2 an agency is
clearly taking steps to apply them. An agency at Level 3 has made these
principles an integral part of its approach to doing business, and can see
demonstrable results from having done so. Progressing to Level 3, which each
agency should strive to accomplish, will take considerable time, effort, and
resources on behalf of agency leadership to successfully manage the required
organizational change. The use of this model requires a long-term commitment
to valuing human capital as a strategic asset.
Pointers
Maximizing the value of human capital is a function not just of specific
actions but of cultural transformation. This section expands the discussion
of the eight critical success factors to highlight the kind of thinking and
action that marks high-performing organizations' approaches to managing
people through the presentation of Concepts and Steps for Progressing that
agencies can pursue to help maximize the value of their human capital.
Accompanying the discussion of each critical success factor is a case
illustration involving a federal agency that has taken positive steps toward
addressing one of its human capital challenges. We have also noted, where
appropriate, the positive consequences that have resulted from such efforts.
The fact that an organization is profiled for a particular critical success
factor is not meant to imply complete success or lack of success in other
dimensions. Furthermore, the efforts highlighted in the case illustrations
are not intended to exemplify all the potential steps an agency may take to
make progress under each critical success factor.
Leadership
Commitment to Human Concepts: An effective organization includes a senior
leadership team
Capital Management committed to developing more effective ways of doing
business, accomplishing results, and investing in human capital. Perhaps the
most important element of successful management reform is the demonstrated
commitment of top leaders to change.6 Political leaders as well as senior
career executives demonstrate this commitment by personally developing and
directing reform, driving continuous improvement, and characterizing the
agency's mission in reform initiatives.
6 U.S. General Accounting Office, Management Reform: Elements of Successful
Improvement Initiatives. GAO/T-GGD-00-26 (Washington, D.C.: October 15
1999).
Previous GAO reports and testimonies have underscored the importance of
having agency leaders and managers with the skills and commitment to drive
cultural change that focuses on results.7 Agency leaders, career and
political alike, should be held accountable and should hold others
accountable for the ongoing monitoring and refinement of human capital
approaches to ensure continuous effectiveness, constant improvement, and
increased mission accomplishment within the agency. Moreover, a key factor
in the success of any specific strategic human capital initiative is the
sustained attention of senior leaders and managers at all levels of the
agency to valuing and investing in their employees. This leadership is
critical for an agency to overcome its natural resistance to change, to
marshal the resources needed in many cases to improve management, to build
and maintain an organizationwide commitment to improving its way of doing
business, and to create the conditions for effectively improving human
capital approaches.
Steps for Progressing: We have noted that successful organizations know the
importance of fostering a committed leadership team and providing reasonable
continuity through succession planning and executive development. Career
executives can provide the long-term commitment and focus needed for the
agency to achieve strategic human capital management. Two mechanisms for
fostering a committed leadership team are an executive development program
and comprehensive succession planning which are linked to agency goals and
objectives. The executive development program can include planned
developmental opportunities, learning experiences, and feedback for
candidates. Support for and use of government and nongovernment executive
development programs can help agency leaders in establishing an active
executive development program.
To hold managers accountable for human capital management, agency leaders
can make an effort to select managers who have the ability to manage human
capital and can see the connection between that
7 For example see U.S. General Accounting Office, Human Capital:
Implementing an Effective Workforce Strategy Would Help EPA to Achieve Its
Strategic Goals (GAO-01-812, July 31, 2001); U.S. General Accounting Office,
HUD Management: Progress Made on Management Reforms, But Challenges Remain
(GAO-02-45, October 31, 2001); U.S. General Accounting Office, Medicare:
21st Century Challenges Prompt Fresh Thinking About Program's Administrative
Structure (T-HEHS-00-108, May 4, 2000); and U.S. General Accounting Office,
Major Management Challenges and Program Risks: Department of Energy
(GAO-01-246, January 1, 2001).
responsibility and the organization's ability to achieve its long-term
goals. Performance appraisal feedback for those managers selected should
include a review of human capital management competencies, technical skills,
and the accomplishment of program results. Furthermore, agencies can modify
incentive systems to emphasize the consideration of long-term consequences
of human capital management decisions in addition to immediate results.
Agency leaders have other opportunities for displaying their commitment to
human capital. Continuous learning efforts, employee-friendly workplace
policies, competency-based performance appraisal systems, and retention and
reward programs are all ways in which agencies can value and invest in their
human capital. The sustained provision of resources for such programs can
show employees and potential employees the commitment agency leaders have to
strategic human capital management.
Role of the Human Capital Concepts: The effective pursuit of organizational
alignment and strategic
Function human capital management requires the integration of human capital
approaches with strategies for accomplishing organizational missions and
program goals. Such an integration allows the agency to ensure that its core
processes efficiently and effectively support mission-related outcomes. This
new strategic approach, or redirected focus of the human
capital function, centers on the contributions that it can make to the
long-term accomplishment of the agency's mission. The new focus will also
require an expansion of the role of human capital professionals from largely
paperwork processors to functioning as advisors to and partners with senior
leadership and managers as well as technical experts who ensure that merit
principles and other national goals are upheld. With these newly skilled
human capital professionals as trusted members of the management team, the
agency can be provided with the knowledge of strategic human capital
management that will allow it to incorporate such principles into the
overall strategic and program plans of the organization.
Steps for Progressing: High-performing organizations we examined treat
strategic human capital management as fundamental to effective overall
management, evidenced through the integration of the human capital function
into management teams.8 The human capital office in such organizations
provides effective human capital strategies to meet current and future
programmatic needs and works to ensure that merit systems principles and
other national goals are fulfilled. The role of human capital professionals
should focus on:
* Developing, implementing, and continually assessing human capital policies
and practices that will help the agency achieve its mission
* Leading or assisting in the agency's workforce planning efforts
* Participating as partners with line managers
* Reaching out to other organizational functions and components through
facilitation, coordination, and counseling
* Providing integrated mission support.
Human capital professionals functioning in this role can serve as an
important source of information for strategic workforce planning, continuous
learning, and knowledge management initiatives. Moreover, they can provide
agency leaders with an interpretation of agency data in areas such as
retirement eligibility and projection numbers, retention rates, or skills
assessments that can allow agency leaders to more effectively pursue
strategic human capital management and organizational alignment.
High-performing organizations also recognize the need for leveraging the
internal human capital function with external expertise, such as
consultants, professional associations, and other organizations, as needed.
8 U.S. General Accounting Office, Human Capital: Key Principles From Nine
Private Sector Organizations. GGD-00-28 (Washington D.C.: January 2000).
For human capital professionals to begin acting in this new capacity, agency
leaders must ensure that they have the competencies and experience to
effectively take on the expected role. One tool available to agencies for
identifying the appropriate competencies is the International Personnel
Management Association's Human Resource Competency Model. The new role of
the human capital function will require agencies to recruit new
professionals and train existing professionals in the competencies to help
align human capital management with the specific needs and circumstances of
each agency. It will also require agencies to constantly reevaluate their
internal procedures so that fewer staff resources are required for
processing transactions and more resources can be dedicated to meeting the
strategic needs of the organization. Streamlining personnel transactions in
conjunction with the greater use of technology to automate paper-based
personnel processes is critical to making this shift.9
9 U.S. General Accounting Office, Management Reform: Agencies ' Initial
Efforts to Restructure Personnel Operations GAO/GGD-98-93 (Washington, D.C.:
July 1998).
Strategic Human
Capital Planning
Integration and Alignment Concepts: Effective organizations integrate human
capital approaches as strategies for accomplishing their mission and
programmatic goals and results. The effectiveness of this integration and
alignment is judged by how well it helps achieve organizational goals.
Furthermore, high-performing organizations stay alert to emerging mission
demands and human capital challenges and remain open to reevaluating their
human
capital practices in light of their demonstrated successes or failures in
achieving the organization's strategic objectives.
Steps for Progressing: Organizations can evaluate the extent to which human
capital approaches support the accomplishment of programmatic goals through
the use of workforce planning. Workforce planning efforts, including
succession planning, linked to strategic goals and objectives, can enable an
agency to remain aware of and be prepared for its current and future needs
as an organization, such as the size of the workforce; its deployment across
the organization; and the knowledge, skills, and abilities needed for the
agency to pursue its mission. This planning will entail the collection of
valid and reliable data on such indicators as distribution of employee
skills and competencies, attrition rates, or projected retirement rates and
retirement eligibility by occupation and organizational unit. Agencies can
use an organizationwide knowledge and skills inventory and industry
benchmarks to identify current problems in their workforces and plan for
future improvements.
To begin assessing how well existing human capital approaches support their
missions, goals, and other organizational needs, agencies can use GAO's
human capital framework, Human Capital: A Self-Assessment Checklist for
Agency Leaders (GAO/OCG-00-14G). This assessment tool identifies a number of
human capital elements and underlying values common to high-performing
organizations. Furthermore, the planning requirements of the Government
Performance and Results Act (GPRA) provide a useful framework for agencies
to integrate their human capital strategies with their strategic and
programmatic planning.10 Other tools available, including OPM's five-step
workforce planning model, may provide additional guidance.
The appropriate geographic and organizational deployment of employees can
further support organizational goals and strategies. Effective deployment
strategies can enable an organization to have the right people, with the
right skills, doing the right jobs, in the right place, at the right time by
making flexible use of its internal workforce and appropriately using
contractors. The use of contractors will require decisions to be made, based
upon strategic planning efforts, about what types of work are best
10 Executive Office of the President, Office of Management and Budget,
Circular No. A-11 Part 2: Preparation and Submission of Strategic Plans,
Annual Performance Plans, and Annual Program Performance Reports
(Washington, D.C.: July 2001).
done by the agency or contracted out. While reviewing outsourcing options,
it is also important to consider whether or not the agency has the expertise
available to manage the cost and quality of contractor activities.
aSee U.S. General Accounting Office, Human Capital: Taking Steps to Meet
Current and Emerging Human Capital Challenges GAO-01-965T (Washington, D.C.:
July 17, 2001); U.S. General Accounting Office, Tax Administration: IRS'
Implementation of the Restructuring Act's Personnel Flexibility Provisions
GGD-00-81 (Washington, D.C.: April 2000); U.S. General Accounting Office,
IRS Modernization: IRS Should Enhance Its Performance Management System
GAO-01-234 (Washington, D.C.: February 2001); and U.S. General Accounting
Office, IRS Modernization: Continued Improvement in Management Capability
Needed to Support Long-Term Transformation GAO-01-700T (Washington, D.C.:
May 8 2001).
Data-Driven Human Capital Decisions
Concepts: A fact-based, performance-oriented approach to human capital
management is crucial for maximizing the value of human capital as well as
managing risk. As discussed in the previous section, high-performing
organizations use data to determine key performance objectives and goals
which enable them to evaluate the success of their human capital approaches.
These organizations also identify their current and future human capital
needs, including the appropriate number of employees, the key competencies
and skills mix for mission accomplishment, and the appropriate deployment of
staff across the organization and then create strategies for identifying and
filling gaps. Valid and reliable data are critical to assessing an agency's
workforce requirements and heighten an agency's ability to manage risk by
allowing managers to spotlight areas for attention before crises develop and
identify opportunities for enhancing agency results. Although the cost of
collecting data may be significant, the costs of making decisions without
the necessary information can be equally significant.
Steps for Progressing: Collecting and analyzing data is a fundamental
building block for measuring the effectiveness of human capital approaches
in support of the mission and goals of an agency. For example, agencies may
have data on the number of people receiving training and money spent on
training, however to measure the real impact of training, agencies should
develop additional indicators to determine the relationship of training
efforts to the accomplishment of agency goals and objectives. This effort
should include developing a knowledge, skills, and competencies inventory
for employees and updating it regularly to determine if there is an increase
in the inventory of skills for which employees are being trained.
Organizations should also consider collecting and using performance data to
identify gaps in performance, skills, competencies, workforce shape, and
other areas. Just as human capital approaches are aligned with strategies
for accomplishing programmatic goals, so should performance measures of
human capital approaches be aligned with performance measures of
programmatic efforts.
The types of data that can inform workforce planning efforts include but are
not limited to: size and shape of the workforce, skills inventory, attrition
rates, projected retirement rates and eligibility, deployment of temporary
employee/contract workers, dispersion of performance appraisal ratings,
average period to fill vacancies, data on the use of incentives, employee
feedback surveys, feedback from exit interviews, grievances, or acceptance
rates of job candidates.
aSee The Air Force Materiel Command's Work Force Shaping Study: Sustaining
the Sword (April 14, 2000).
Acquiring, Developing, And Retaining Talent
Targeted Investments in Concepts: Agencies that embrace the principles of
human capital
People management realize that as the value of their people increases, so
does the performance capacity of the organization. They also realize that
investing
in and enhancing the value of employees is a win-win goal for employers and
employees alike.
In making this investment, leaders should provide resources and incentives
that support new ways of working to encourage employees to attain agency
goals and objectives and invest in tools to maximize the efficiency and
effectiveness of administrative processes. In addition to investing in
individual employees, new human capital approaches need sufficient resources
for planning, implementation, and evaluation. Resources may include funds,
personnel, staff hours, information technology, or facilities and should be
provided for in the agency's budget as appropriate. When considering these
opportunities, agencies must also consider the competing demands confronting
them, the limited resources available, and how those demands and resources
require careful balancing and prioritization. Agencies should consider
making targeted investments in specific human capital approaches in light of
three fundamental ideas:
* First, the approaches should help the agency attract, develop, retain, and
deploy the best talent and then elicit the best performance for mission
accomplishment.
* Second, the approaches should have clearly defined, well-documented,
transparent, and consistently applied criteria for making these investments.
* Third, decisions regarding these investments should be based largely on
the expected improvement in agency results.
Steps for Progressing: In confronting the human capital challenges posed by
downsizing and the hiring freezes of the 1990s, agencies have the
opportunity to develop an environment that supports continuous learning and
invest in training and professional development programs, recruitment and
retention strategies, or performance incentives.
Agency leaders can show their commitment to strategic human capital
management by investing in professional development and mentoring programs
that can also assist in meeting specific performance needs. These programs
can include opportunities for a combination of formal and on-the-job
training, individual development plans, rotational assignments, periodic
consultations with senior managers, periodic formal assessments, and
mentoring relationships with other employees. One critical area on which to
focus better training investments is contract management, where agencies
must have enough skilled staff on board to oversee the quality, cost, and
timeliness of the services delivered by third parties.
In addition to investing in training and professional development, agencies
have the authority to offer recruiting bonuses, retention allowances, and
skill-based pay to attract and retain the critical skills needed for mission
accomplishment. Investing in performance incentives can also be particularly
important in steering the workforce. The success of the incentives can be
measured through the use of balanced measures that are results-oriented,
client-based, encompass employee feedback and reveal the multiple dimensions
of performance.
aU.S. General Accounting Office, Human Capital: Meeting the Governmentwide
High-Risk Challenge GAO-01-357T (Washington, D.C.: February 1, 2001).
Human Capital Approaches Concepts: Agencies need not wait for comprehensive
civil service reform to Tailored to Meet modernize their human capital
approaches. Under current laws, rules, and Organizational Needs regulations,
agencies have the flexibility to offer competitive incentives to
attract employees with critical skills; to create the kinds of performance
incentives and training programs that motivate and empower employees; and to
build constructive labor-management relationships that are based on common
interests and the public trust. Agencies should develop a tailored approach
to their use of available flexibilities by taking advantage of those
flexibilities that are appropriate for their particular organization and its
mission accomplishment.
Steps for Progressing: Successful organizations develop and implement human
capital approaches based on a data-driven assessment of the organization's
specific needs and capabilities. As discussed in an earlier section, valid
and reliable data are the starting point for such assessments. With these
data in hand, leading organizations use benchmarking to compare their
processes with those of public and private organizations that are considered
the best in their fields. Agencies informed by best practices are more
likely to develop their own innovative practices. The International
Personnel Management Association and the National Academy of Public
Administration, among others, have extensive case studies and examples of
leading practices that may provide useful lessons for agencies considering
employing flexibilities or developing new human capital approaches.
As agencies pinpoint human capital approaches that can help improve
performance, they can explore the range of authorities available to them. In
that regard, OPM has published Human Resource Flexibilities and Authorities
in the Federal Government to assist agencies in identifying available
flexibilities. Moreover, agencies may develop demonstration projects through
OPM, temporarily waiving selected federal civil service laws, rules, and
regulations for the purposes of developing, testing, and evaluating new
human capital approaches that may have broader applicability than existing
ones. Demonstration projects can focus on recruiting and hiring procedures,
classification and compensation systems, incentive systems, or on involving
employees and labor organizations in personnel decisions. OPM has recently
expressed a willingness to conduct more demonstration projects.
Educating agency personnel about the availability and proper use of human
capital flexibilities, such as student loan repayment and childcare
services, is an important step toward tailoring these approaches to meet
identified needs. For example, agencies can explore opportunities to offer
recruitment bonuses and retention allowances, skill-based pay, and flex
time/flexiplace schedules that will enhance their employees' ability to
balance their work and personal lives. Educating agency managers about
available workforce restructuring tools, such as targeted early retirements
or targeted buyout authorities, can also be an important step to realigning
an agency's workforce in light of mission needs and/or to correct skills
imbalances.
When determining which approaches are appropriate to use, agencies should
seek stakeholder input from human capital professionals, agency managers,
and employees and employee unions. As managers are provided authorities to
manage human capital, they need to be held accountable for using these
authorities in a manner that is fair for employees across the agency.
Results-Oriented Organizational Cultures
Empowerment and Inclusiveness
Concepts: As in many cases in the human capital area, how you do something
is as important as what you do. The involvement of employees both directly
and through employee organizations will be crucial to success. Involving
employees in the planning process helps to develop agency goals and
objectives that incorporate insight about operations from a front-line
perspective. Including employees can also serve to increase employees'
understanding and acceptance of organizational goals and objectives and
improve motivation and morale.11
In addition to considering employee input, leading organizations we studied
create a set of mission-related program guidelines within which managers
operate, and give their managers extensive authority to pursue
organizational goals.12 They seek to ensure that internal processes provide
managers with the authority and flexibility they need to contribute to the
organization's mission. Allowing managers to bring their judgment to bear in
meeting their responsibilities, rather than having them merely comply with
rigid rules and standards, can lead to more effective operations.
Managers may also consider delegating authorities to front-line employees
who are closer to citizens, drawing from the strengths of employees at all
levels and of all backgrounds. Providing managers the discretion to delegate
responsibilities to their employees can enable employees to look at customer
needs in an integrated way and can streamline processes. As program
responsibilities are delegated to employees, agencies should make reasonable
efforts to ensure that conflicts of interest are minimized so that the
integrity of the program is maintained.
11 U.S. General Accounting Office, Human Capital: Practices that Empowered
and Involved Employees GAO-01-1070 (Washington, D.C.: September 2001).
12 U.S. General Accounting Office, Managing for Results: Experiences Abroad
Suggest Insights for Federal Management Reforms GGD-95-120 Washington, D.C.:
May 2, 1995).
Organizations that promote and achieve a diverse workplace can attract and
retain high-quality employees and increase customer loyalty. For public
organizations, this also translates into effective delivery of essential
services to communities with diverse needs. Leading organizations understand
that they must support their employees in learning how to effectively
interact with and manage people in a diverse work place. They recognize the
impact that diverse clients will have upon the success or failure of an
organization. In an effort to foster an environment that is responsive to
the needs of diverse groups of employees, these organizations identify
opportunities to train managers in techniques that create a work environment
that maximizes the ability of all employees to fully contribute to the
organization's mission. They also identify opportunities for resolving
workplace disputes fairly and efficiently and work to ensure that they
create a workplace free of discrimination and in which employees do not fear
or experience retaliation or reprisal for reporting waste, fraud, and abuse
or for engaging in activities protected by antidiscrimination statutes.13
Steps for Progressing: Our work has shown that leading organizations
commonly sought their employees' input on a periodic basis and explicitly
addressed and used that input to adjust their human capital approaches.14
The organizations collected feedback using employee satisfaction surveys,
convening focus groups or employee advisory councils, and/or including
employees on task forces. Another way managers can obtain feedback is
through the use of upward feedback, which one organization we studied used
to assess both the individual manager's and team performance.
13 U.S. General Accounting Office, Human Capital: The Role of Ombudsmen in
Dispute Resolution GAO-01-466 (Washington, D.C.: April 2001).
14 U.S. General Accounting Office, Human Capital: Key Principles from Nine
Private Sector Organizations GAO/GGD-00-28 (Washington, D.C.: January 2000).
A high-performing agency also maintains an inclusive workplace in which
perceptions of unfairness are minimized and workplace disputes are resolved
by fair and efficient means. In an effort to find a more effective method
for resolving workplace disputes, federal agencies have been expanding their
alternative dispute resolution programs. One approach used to deliver
alternative dispute resolution services has been the creation of ombudsmen
offices to provide an informal option to deal pragmatically with conflicts
and other organizational climate issues.15 An ombudsman not only works to
resolve disputes, but is also in a position to alert management to systemic
problems and thereby help correct organizationwide issues and develop
strategies for preventing and managing conflict. To complement investments
in alternative dispute resolution programs, organizations we studied also
invested in training efforts aimed at preventing disputes and equipping
employees and managers with skills to resolve disputes themselves.16
Organizations we studied reported that they involved unions and incorporated
their input into proposals before finalizing decisions. Engaging employee
unions in major changes such as redesigning work processes, changing work
rules, or developing new job descriptions can help achieve consensus on the
planned changes, avoid misunderstandings, speed implementation, and more
expeditiously resolve problems that occur.
Overall, our work suggests that leading organizations take the following
steps to foster an environment that empowers and involves employees (many of
these points are discussed in further detail under other Critical Success
Factors):
* Demonstrate top leadership commitment to management reform
* Engage employee unions
* Train employees to enhance their knowledge, skills, and abilities
* Use employee teams to help accomplish agency missions
* Involve employees in planning and sharing performance information
* Delegate authority to front-line employees.
15 GAO-01-466.
16 U.S. General Accounting Office, Alternative Dispute Resolution:
Employers' Experiences with ADR in the Workplace GAO/GGD-97-157 (Washington,
D.C.: August 1997).
Unit and Individual Performance Linked to Organizational Goals
Concepts: Shifting the orientation of individual performance expectations
and accountability systems from an adherence to process and the completion
of activities to a greater focus on contributions to results will require a
cultural transformation in most federal agencies. One way to embed a
results-orientation is to align individual employee performance expectations
with agency goals so that individuals understand the connection between
their daily activities and their organization's success. High-performing
organizations have recognized that a key element of a fully successful
performance management system is to create a "line of sight" that shows how
individual responsibilities can contribute to organizational goals. As a
first step, these organizations align their top leadership's performance
expectations with organizational goals and then cascade performance
expectations to lower organizational levels.
Steps for Progressing: At the most senior level, one way to encourage
accountability within an organization is through the use of executive
performance agreements. Our work has shown that agencies have benefited from
their use of results-oriented performance agreements for political and
senior career executives.17 Although each agency developed and implemented
performance agreements that reflected its specific organizational
priorities, structures, and cultures, the performance agreements met the
following characteristics. They
* strengthened alignment of results-oriented goals with daily operations
* fostered collaboration across organization boundaries
* enhanced opportunities to discuss and routinely use performance
information to make program improvements
* provided a results-oriented basis for individual accountability, and
* maintained continuity of program goals during leadership transitions.
Governmentwide, agencies are to place increased emphasis on holding senior
executives accountable for organizational goals. OPM amended regulations
that change the way agencies evaluate the members of the Senior Executive
Service (SES). While agencies will need to tailor their performance
management systems to their unique organizational requirements and climates,
they nonetheless are to hold executives accountable for results; appraise
executive performance on those results balanced against other dimensions,
including customer satisfaction and employee perspective; and use those
results as the basis for performance awards and other personnel decisions.18
Agencies were to implement the new policies for the SES appraisal cycles
that began in 2001.
High-performing organizations design and implement performance management
systems that further cascade accountability for results to managers and
front-line employees. These systems define individual accountability by
setting expectations so staff understand how their daily activities
contribute to results-oriented programmatic goals. A well-managed system
facilitates communication during the year so that staff receive constructive
feedback about organizational and individual
17U.S. General Accounting Office, Managing for Results: Emerging Benefits
From Selected Agencies' Use of Performance Agreements GAO-01-115
(Washington, D.C.: October 2000).
18 Information on employee perspective is to focus on such things as how
executives lead and motivate employees, address job and training needs, and
provide a healthy working environment.
performance. At the end of the year, appraisal systems provide ratings and
feedback that meaningfully differentiate among performers.
To promote teamwork and enhance internal cooperation, organizations we
studied encourage the use of cross-functional or matrixed teams for
achieving strategic goals and objectives and commonly attempt to develop pay
and incentive programs to foster such efforts.19 High-performing
organizations balance their pay and incentive programs to encourage both
individual and team-based contributions to achieving results.
19 GAO/GGD-00-28.
aGAO-01-115.
Appendix A: Related GAO Products
GAO Reports Corresponding to the Eight Critical Success Factors in the Model
of Strategic Human Capital Management
Note: Some reports are listed under more than one critical success factor.
General Human Capital Reports
Managing Human Capital in the Government Workplace, delivered by the
Honorable David M. Walker, Comptroller General of the United States at the
JFK School of Government, Harvard University on November 9, 2001.
Human Capital: Taking Steps to Meet Current and Emerging Human Capital
Challenges. GAO-01-965T. Washington, D.C.: July 17, 2001.
The Performance Conference: Managing for Results, delivered by The Honorable
David M. Walker, Comptroller General of the United States, sponsored by
National Academy of Public Administration (NAPA), on June 12, 2001.
Managing For Results: Federal Managers' Views on Key Management Issues Vary
Widely Across Agencies. GAO-01-592. Washington, D.C.: May 25, 2001.
Government Challenges in the 21st Century, delivered by The Honorable David
M. Walker, Comptroller General of the United States, at the National Press
Club, Washington, D.C., on April 23, 2001.
Human Capital and Knowledge Management: Connecting People to Information,
delivered by The Honorable David M. Walker, Comptroller General of the
United States, April 12, 2001
Major Management Challenges and Program Risks: A Governmentwide Perspective.
GAO-01-241. Washington, D.C.: January 2001.
High Risk Series: An Update. GAO-01-263. Washington, D.C.: January 2001.
High Risks and Major Challenges, delivered by The Honorable David M. Walker,
Comptroller General of the United States, at the Association of Government
Accountants Federal Leadership Conference, on January 25, 2001.
GAO's 2001 Performance and Accountability and High-Risk Series Press
Briefing Talking Points, presented by Comptroller General David M. Walker,
Washington, D.C., on January 17, 2001.
Human Capital: A Self-Assessment Checklist for Agency Leaders.
GAO/OCG-00-14G. Washington, D.C.: September 2000.
Human Capital: Managing Human Capital in the 21st Century. GAO/T-GGD-00-77.
Washington, D.C.: March 9, 2000.
Human Capital: Key Principles From Nine Private Sector Organizations.
GAO/GGD-00-28. Washington, D.C.: January 31, 2000.
Management Reform: Elements of Successful Improvement Initiatives.
GAO/ T-GGD-00-26. Washington, D.C.: October 15, 1999.
The Excepted Service: A Research Profile. GAO/GGD-97-72. Washington, D.C.:
May 1997.
Executive Guide: Effectively Implementing the Government Performance and
Results Act. GAO/GGD-96-118. Washington, D.C.: June 1996.
Transforming The Civil Service: Building The Workforce Of The Future.
GAO/GGD-96-35. Washington, D.C.: December 20 1995.
Commitment to Human Capital Management
Human Capital: Attracting and Retaining a High-Quality Information
Technology Workforce. GAO-02-113T. Washington, D.C.: October 4, 2001.
Small Business Administration: Steps Taken to Better Manage Its Human
Capital, but More Needs to Be Done. GAO/T-GGD/AIMD-00-256. Washington, D.C.:
July 20, 2000.
Senior Executive Service: Retirement Trends Underscore the Importance of
Succession Planning. GAO/GGD-00-113BR. Washington, D.C.: May 12, 2000.
Medicare: 21st Century Challenges Prompt Fresh Thinking About Program's
Administrative Structure. GAO/T-HEHS-00-108. Washington, D.C.: May 4, 2000.
Human Capital: Using Incentives to Motivate and Reward High Performance.
GAO/T-GGD-00-118. Washington, D.C.: May 2, 2000.
Human Capital: Strategic Approach Should Guide DOD Civilian Workforce
Management. GAO/T-GGD/NSIAD-00-120. Washington, D.C.: March 9, 2000.
Management Reform: Using the Results Act and Quality Management to Improve
Federal Performance. GAO/T-GGD-99-151. Washington, D.C.: July 29, 1999.
Role of the Human Management Reform: Agencies ' Initial Efforts to
Restructure Personnel Capital Function Operations. GAO/GGD-98-93.
Washington, D.C.: July 13, 1998.
Integration and Alignment
Small Business Administration: Current Structure Presents Challenges for
Service Delivery. GAO-02-17. Washington, D.C.: October 26, 2001.
Human Capital: Attracting and Retaining a High-Quality Information
Technology Workforce. GAO-02-113T. Washington, D.C.: October 4, 2001.
Single-Family Housing: Better Strategic Human Capital Management Needed at
HUD's Homeownership Centers. GAO-01-590. Washington, D.C.: July 26, 2001.
Human Capital: Implementing an Effective Workforce Strategy Would Help EPA
to Achieve Its Strategic Goals. GAO-01-812. Washington, D.C.: July 2001.
Managing For Results: Human Capital Management Discussions in Fiscal Year
2001 Performance Plans. GAO-01-236. Washington, D.C.: April 24, 2001.
IRS Telephone Assistance: Opportunities to Improve Human Capital Management.
GAO-01-144. Washington, D.C.: January 30, 2001.
Managing For Results: Emerging Benefits From Selected Agencies' Use of
Performance Agreements. GAO-01-115. Washington, D.C.: October 30, 2000.
Customer Service: Human Capital Management at Selected Public and Private
Call Centers. GAO/GGD-00-161. Washington, D.C.: August 22, 2000.
Human Capital: Design, Implementation, and Evaluation of Training at
Selected Agencies. GAO/T-GGD-00-131. Washington, D.C.: May 18, 2000.
Tax Administration: IRS' Implementation of the Restructuring Act's Personnel
Flexibility Provisions. GAO/GGD-00-81. Washington, D.C.: April 28, 2000.
Human Capital: Strategic Approach Should Guide DOD Civilian Workforce
Management. GAO/T-GGD/NSIAD-00-120. Washington, D.C.: March 9, 2000.
SSA Customer Service: Broad Service Delivery Plan Needed to Address Future
Challenges. GAO/T-HEHS/AIMD-00-75. Washington, D.C.: February 10, 2000.
Federal Workforce: Payroll and Human Capital Changes During Downsizing.
GAO/GGD-99-57. Washington, D.C.: August 13, 1999.
Management Reform: Using the Results Act and Quality Management to Improve
Federal Performance. GAO/T-GGD-99-151. Washington, D.C.: July 29, 1999.
Performance Management: Aligning Employee Performance With Agency Goals at
Six Results Act Pilots. GAO/GGD-98-162. Washington, D.C.: September 4, 1998.
Managing For Results: Experiences Abroad Suggest Insights for Federal
Management Reforms. GAO/GGD-95-120. Washington, D.C.: May 2, 1995.
Data-Driven Human Overseas Presence: More Work Needed on Embassy
Rightsizing. GAO-02-Capital Decisions 143. Washington, D.C.: November 27,
2001.
HUD Management: Progress Made on Management Reforms, but Challenges Remain.
GAO-02-45. Washington, D.C.: October 31, 2001.
Human Capital: Attracting and Retaining a High-Quality Information
Technology Workforce. GAO-02-113T. Washington, D.C.: October 4, 2001.
Single-Family Housing: Better Strategic Human Capital Management Needed at
HUD's Homeownership Centers. GAO-01-590. Washington, D.C.: July 26, 2001.
Human Capital: Implementing an Effective Workforce Strategy Would Help EPA
to Achieve Its Strategic Goals. GAO-01-812. Washington, D.C.: July 2001.
Human Capital: Taking Steps to Meet Current and Emerging Human Capital
Challenges. GAO-010-965T. Washington, D.C.: July 17, 2001.
Federal Employee Retirements: Expected Increase Over the Next 5 Years
Illustrates Need for Workforce Planning. GAO-01-509. Washington, D.C.: April
27, 2001.
IRS Telephone Assistance: Opportunities to Improve Human Capital Management.
GAO-01-144. Washington, D.C.: January 30, 2001.
Office of Workers' Compensation Programs: Goals and Monitoring Are Needed to
Further Improve Customer Communications. GAO-01-72T. Washington, D.C.:
October 3, 2000.
Customer Service: Human Capital Management at Selected Public and Private
Call Centers. GAO/GGD-00-161. Washington, D.C.: August 22, 2000.
Information Technology: Selected Agencies' Use of Commercial Off-the-Shelf
Software for Human Resources Functions. GAO/AIMD-00-270. Washington, D.C.:
July 31, 2000.
Small Business Administration: Steps Taken to Better Manage Its Human
Capital, but More Needs to Be Done. GAO/T-GGD/AIMD-00-256. Washington, D.C.:
July 20, 2000.
Human Capital: Design, Implementation, and Evaluation of Training at
Selected Agencies. T-GAO/GGD-00-131. Washington, D.C.: May 18, 2000.
Veterans Benefits Administration: Problems and Challenges Facing Disability
Claims Processing. GAO/T-HEHS/AIMD-00-146. Washington, D.C.: May 18, 2000.
Tax Administration: IRS' Implementation of the Restructuring Act's Personnel
Flexibility Provisions. GAO/ GGD-00-81. Washington, D.C.: April 28, 2000.
Human Capital: Strategic Approach Should Guide DOD Civilian Workforce
Management. GAO/T-GGD/NSIAD-00-120. Washington, D.C.: March 9, 2000.
SSA Customer Service: Broad Service Delivery Plan Needed to Address Future
Challenges. GAO/T-HEHS/AIMD-00-75. Washington, D.C.: February 10, 2000.
Managing For Results: Challenges Agencies Face in Producing Credible
Performance Information. GAO/GGD-00-52. Washington, D.C.: February 4, 2000.
Equal Employment Opportunity: The Postal Service Needs to Better Ensure the
Quality of EEO Complaint Data. GAO/GGD-99-167. Washington, D.C.: September
28, 1999.
Federal Workforce: Payroll and Human Capital Changes During Downsizing.
GAO/GGD-99-57. Washington, D.C.: August 13, 1999.
Management Reform: Using the Results Act and Quality Management to Improve
Federal Performance. GAO/T-GGD-99-151. Washington, D.C.: July 29, 1999.
IRS Customer Service: Management Strategy Shows Promise But Could Be
Improved. GAO/GGD-99-88. Washington, D.C.: April 30, 1999.
Managing For Results: Experiences Abroad Suggest Insights for Federal
Management Reforms. GAO/GGD-95-120. Washington, D.C.: May 2, 1995.
Targeted Investments HUD Management: Progress Made on Management Reforms,
but in People Challenges Remain. GAO-02-45. Washington, D.C.: October 31
2001.
Human Capital: Attracting and Retaining a High-Quality Information
Technology Workforce. GAO-02-113T. Washington, D.C.: October 4, 2001.
Securities And Exchange Commission: Human Capital Challenges Require
Management Attention. GAO-01-947. Washington, D.C.: September 17, 2001.
Single-Family Housing: Better Strategic Human Capital Management Needed at
HUD's Homeownership Centers. GAO-01-590. Washington, D.C.: July 26, 2001.
Federal Employee Retirements: Expected Increase Over the Next 5 Years
Illustrates Need for Workforce Planning. GAO-01-509. Washington, D.C.: April
27, 2001.
Managing For Results: Human Capital Management Discussions in Fiscal Year
2001 Performance Plans. GAO-01-236. Washington, D.C.: April 24, 2001.
Customer Service: Human Capital Management at Selected Public and Private
Call Centers. GAO/GGD-00-161. Washington, D.C.: August 22, 2000.
Small Business Administration: Steps Taken to Better Manage Its Human
Capital, but More Needs to Be Done. GAO/T-GGD/AIMD-00-256. Washington, D.C.:
July 20, 2000.
Human Capital: Design, Implementation, and Evaluation of Training at
Selected Agencies. GAO/T-GGD-00-131. Washington, D.C.: May 18, 2000.
Senior Executive Service: Retirement Trends Underscore the Importance of
Succession Planning. GAO/GGD-00-113BR. Washington, D.C.: May 12, 2000.
Medicare: 21st Century Challenges Prompt Fresh Thinking About Program's
Administrative Structure. GAO/T-HEHS-00-108. Washington, D.C.: May 4, 2000.
Human Capital: Using Incentives to Motivate and Reward High Performance.
GAO/T-GGD-00-118. Washington, D.C.: May 2, 2000.
Tax Administration: IRS' Implementation of the Restructuring Act's Personnel
Flexibility Provisions. GAO/GGD-00-81. Washington, D.C.: April 28, 2000.
SSA Customer Service: Broad Service Delivery Plan Needed to Address Future
Challenges. GAO/T-HEHS/AIMD-00-75. Washington, D.C.: February 10, 2000.
Managing For Results: Experiences Abroad Suggest Insights for Federal
Management Reforms. GAO/GGD-95-120. Washington, D.C.: May 2, 1995.
Human Capital Approaches Tailored to Meet Organizational Needs
Human Capital: Attracting and Retaining a High-Quality Information
Technology Workforce. GAO-02-113T. Washington, D.C.: October 4, 2001.
Securities And Exchange Commission: Human Capital Challenges Require
Management Attention. GAO-01-947. Washington, D.C.: September 17, 2001.
Customer Service: Human Capital Management at Selected Public and Private
Call Centers. GAO/GGD-00-161. Washington, D.C.: August 22, 2000.
Human Capital: Using Incentives to Motivate and Reward High Performance.
GAO/T-GGD-00-118. Washington, D.C.: May 2, 2000.
Tax Administration: IRS' Implementation of the Restructuring Act's Personnel
Flexibility Provisions. GAO/GGD-00-81. Washington, D.C.: April 28, 2000.
Human Capital: Strategic Approach Should Guide DOD Civilian Workforce
Management. GAO/T-GGD/NSIAD-00-120. Washington, D.C.: March 9, 2000.
Empowerment and Human Capital: Practices That Empowered and Involved
Employees. Inclusiveness GAO-01-1070. Washington, D.C.: September 14, 2001.
Human Capital: The Role of Ombudsmen in Dispute Resolution. GAO-01-466.
Washington, D.C.: April 2001.
Senior Executive Service: Diversity Increased in the Past Decade.
GAO-01-377. Washington, D.C.: March 16, 2001.
Customer Service: Human Capital Management at Selected Public and Private
Call Centers. GAO/GGD-00-161. Washington, D.C.: August 22, 2000.
Senior Executive Service: Retirement Trends Underscore the Importance of
Succession Planning. GAO/GGD-00-113BR. Washington, D.C.: May 12, 2000.
Human Capital: Strategic Approach Should Guide DOD Civilian Workforce
Management. GAO/T-GGD/NSIAD-00-120. Washington, D.C.: March 9, 2000.
Equal Employment Opportunity: The Postal Service Needs to Better Ensure the
Quality of EEO Complaint Data. GAO/GGD-99-167. Washington, D.C.: September
28, 1999.
Alternative Dispute Resolution: Employers' Experiences With ADR in the
Workplace. GAO/GGD-97-157. Washington, D.C.: August 12, 1997.
Unit and Individual Performance Linked to Organizational Goals
HUD Management: Progress Made on Management Reforms, but Challenges Remain.
GAO-02-45. Washington, D.C.: October 31, 2001.
Single-Family Housing: Better Strategic Human Capital Management Needed at
HUD's Homeownership Centers. GAO-01-590. Washington, D.C.: July 26, 2001.
IRS Modernization: Continued Improvement in Management Capability Needed to
Support Long-Term Transformation. GAO-01-700T. Washington, D.C.: May 8 2001.
IRS Modernization: IRS Should Enhance Its Performance Management System.
GAO-01-234. Washington, D.C.: February 23, 2001.
Managing For Results: Emerging Benefits From Selected Agencies' Use of
Performance Agreements. GAO-01-115. Washington, D.C.: October 30, 2000.
Customer Service: Human Capital Management at Selected Public and Private
Call Centers. GAO/GGD-00-161. Washington, D.C.: August 22, 2000.
Medicare: 21st Century Challenges Prompt Fresh Thinking About Program's
Administrative Structure. GAO/T-HEHS-00-108. Washington, D.C.: May 4, 2000.
Tax Administration: IRS' Implementation of the Restructuring Act's Personnel
Flexibility Provisions. GAO/GGD-00-81. Washington, D.C.: April 28, 2000.
Human Capital: Strategic Approach Should Guide DOD Civilian Workforce
Management. GAO/T-GGD/NSIAD-00-120. Washington, D.C.: March 9, 2000.
Managing For Results: Challenges Agencies Face in Producing Credible
Performance Information. GAO/GGD-00-52. Washington, D.C.: February 4, 2000.
IRS Customer Service: Management Strategy Shows Promise But Could Be
Improved. GAO/GGD-99-88. Washington, D.C.: April 30, 1999.
Performance Management: Aligning Employee Performance With Agency Goals at
Six Results Act Pilots. GAO/GGD-98-162. Washington, D.C.: September 4, 1998.
Managing For Results: Experiences Abroad Suggest Insights for Federal
Management Reforms. GAO/GGD-95-120. Washington, D.C.: May 2, 1995.
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