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<classification authority="sudocs">GA 1.13:OCG-99-1</classification>
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 <subject>Internal controls</subject>
 <subject>Performance measures</subject>
 <subject>Accountability</subject>
 <subject>Risk management</subject>
 <subject>Information resources management</subject>
 <subject>Financial management</subject>
 <subject>Personnel management</subject>
 <subject>Financial statements</subject>
 <subject>Strategic planning</subject>
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 <identifier>Performance and Accountability Series 1999</identifier>
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 <title>Major Management Challenges and Program Risks: A Governmentwide Perspective</title>
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<abstract>As part of its Performance and Accountability Series, GAO provided
information on the major management challenges and program risks facing
federal agencies.&lt;p/&gt;GAO noted that: (1) many agencies continue to struggle with the basic
tenets of performance-based management; (2) challenges for federal
agencies include: (a) defining appropriate results-oriented goals and
measures; (b) aligning organizations and programs in response to current
and emerging demands; (c) rationalizing crosscutting federal program
efforts; (d) creating performance-based intergovernmental partnerships;
and (e) developing the capability to gather and use program performance
information to make decisions; (3) the federal government&apos;s performance
has been limited by a failure to manage on the basis of a clear
understanding of the results that agencies are to achieve and how
performance will be gauged; (4) agencies&apos; effectiveness has been
undermined by outmoded organizational and program structures; (5)
organizational issues also are of concern in program areas where
responsibilities are shared among two or more agencies; (6) a challenge
for agencies is to ensure that modern information technology management
practices are consistently defined and properly implemented; (7) while
progress is being made in designing and implementing information
technology investment management strategies, current federal practices
fall short of the statutory expectations; (8) federal decisionmakers
must have reliable and timely performance and financial information to
ensure adequate accountability, manage for results, and make timely and
well-informed judgments; (9) major challenges must be overcome, both at
the agency level and for the U.S. government as a whole in preparing
reliable financial statements; (10) human capital planning must be an
integral part of an organization&apos;s strategic and program planning; (11)
while every agency GAO examined has made progress in becoming more
performance-based, the pace and degree of that progress has been uneven
across agencies; and (12) agencies need to recognize that implementing
performance-based management is not a one-time occurrence but must
become the routine basis for how agencies do business and respond to
current and emerging challenges.</abstract>
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<note>Letter Report</note>
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 <topic>Internal controls</topic>
 <topic>Performance measures</topic>
 <topic>Accountability</topic>
 <topic>Risk management</topic>
 <topic>Information resources management</topic>
 <topic>Financial management</topic>
 <topic>Personnel management</topic>
 <topic>Financial statements</topic>
 <topic>Strategic planning</topic>
 <topic>Federal agency reorganization</topic>
 <topic>Performance and Accountability Series 1999</topic>
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