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 <subject>Accountability</subject>
 <subject>Auditing standards</subject>
 <subject>Evaluation criteria</subject>
 <subject>Evaluation methods</subject>
 <subject>Financial management</subject>
 <subject>Financial management systems</subject>
 <subject>Financial statement audits</subject>
 <subject>Internal controls</subject>
 <subject>Performance appraisal</subject>
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 <title>President&apos;s Management Agenda: Review of OMB&apos;s Improved Financial Performance Scorecard Process</title>
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<abstract>The President&apos;s Management Agenda (PMA) focuses attention on
ensuring resources entrusted to the federal government are well  
managed and used wisely. The Office of Management and Budget	 
(OMB) developed standards to measure success and a PMA scorecard 
that gives a &quot;green&quot;, &quot;yellow&quot; or &quot;red score&quot; by agency. Green	 
indicates success, yellow indicates mixed results, and red	 
indicates unsatisfactory results. For the Improved Financial	 
Performance Initiative, GAO was asked to (1) study and evaluate  
OMB&apos;s process and criteria for awarding a green score for current
status and progress and (2) provide examples of how agency	 
managers use financial data to better manage on a day-to-day	 
basis. To fulfill these objectives, GAO interviewed OMB and	 
agency officials and examined OMB and agency documentation	 
relevant to OMB&apos;s scoring process.</abstract>
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 <topic>Auditing standards</topic>
 <topic>Evaluation criteria</topic>
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 <topic>Financial management</topic>
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 <topic>Performance appraisal</topic>
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