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 <subject>Internal controls</subject>
 <subject>Personnel management</subject>
 <subject>Strategic planning</subject>
 <subject>Federal agency reorganization</subject>
 <subject>Human resources utilization</subject>
 <subject>Labor force</subject>
 <subject>Federal aid to foreign countries</subject>
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 <title>Foreign Assistance: USAID Needs to Improve Its Workforce Planning and Operating Expense Accounting</title>
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<abstract>USAID oversees humanitarian and economic assistance--an integral
part of the U.S. global security strategy--to more than 160	 
countries. GAO recommended in 1993 that USAID develop a 	 
comprehensive workforce plan; however, human capital management  
continues to be a high-risk area for the agency. GAO was asked to
testify on how changes in USAID&apos;s workforce over the past 10	 
years have affected its ability to deliver foreign aid, the	 
agency&apos;s progress in implementing a strategic workforce planning 
system, and whether its reported operating expenses reflect the  
full costs of delivering foreign aid.</abstract>
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<note>Testimony</note>
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 <topic>Internal controls</topic>
 <topic>Personnel management</topic>
 <topic>Strategic planning</topic>
 <topic>Federal agency reorganization</topic>
 <topic>Human resources utilization</topic>
 <topic>Labor force</topic>
 <topic>Federal aid to foreign countries</topic>
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