# Presentation: 919833

## Performance and Accountability Report

- Presented by**Ava Lee**

## Federal Managers’ Financial Integrity Act (FMFIA) of 1982

- FMFIA requires ongoing evaluations and reports of the adequacy of the systems of internal accounting and administrative control of each executive agency.

- Office of the Chief Financial Officer

## Federal Financial Management Improvement Act (FFMIA) of 1996

- FFMIA requires that agencies implement and maintain management systems that substantially comply with Federal financial management systems requirements.

- Office of the Chief Financial Officer

## Inspector General (IG) Act of 1978 (Amended)

- IG Act of 1978 (Amended) requires information on management actions in response to IG audits.

- Office of the Chief Financial Officer

## Chief Financial Officers’ Act of 1990

- The Chief Financial Officers’ Act of 1990 establishes a leadership structure, provides for long-range planning, requires audited financial statements, and strengthens accountability reporting.

- Office of the Chief Financial Officer

## Government Performance and Results Act of 1993

- The Government Performance and Results Act of 1993 (GPRA) requires Federal agencies to establish standards for measuring the performance and effectiveness of their programs and services. The law requires agencies to develop strategic plans that describe their long term goals and objectives; annual performance plans that provide goals to assess yearly progress toward meeting the strategic goals; and annual reports to Congress that summarize success in achieving the performance goals in the annual performance plan.

- Office of the Chief Financial Officer

## Government Management Reform Act (GMRA) of 1994

- GMRA calls for agency financial statements that reflect the results of agency operations and, beginning with FY 1997, a government-wide financial statement that includes results of government-wide operations.

- Office of the Chief Financial Officer

##  Reports Consolidation Act of 2000 

- The Reports Consolidation Act of 2000 streamlined reporting requirements by allowing each agency to consolidate various reports to provide financial, performance and related information into a Performance and Accountability Report.

- Office of the Chief Financial Officer

## Improper Payment Information Act (IPIA) of 2002	

- IPIA requires reporting on agency efforts to identify and reduce erroneous payments.

- Office of the Chief Financial Officer

## Results-Oriented Government

- 	“Government should be results-oriented – guided not by process but guided by performance.  There comes a time when every program must be judged either a success or a failure.  Where we find success, we should repeat it, share it, and make it the standard.  And where we find failure, we must call it by its name.  Government action that fails in its purpose must be reformed or ended.”
- 					Governor George W. Bush
- 					Philadelphia
- 					June 9, 2000

- Office of the Chief Financial Officer

## President’s Management Agenda

- Government-wide initiatives:
- Strategic Management of Human Capital
- Competitive Sourcing
- Improve Financial Management
- Expanded E-Government
- Budget and Performance Integration

- Office of the Chief Financial Officer

## Budget and Performance Integration

- Identify desired outcomes and the full cost of programs to achieve them
- Provide greater focus on performance and accountability
- Reinforce high-performing programs and reform or terminate non-performing activities

- Office of the Chief Financial Officer

## Integrate Budget and Performance Planning and Reporting

- Strategic plans to outline projected outcomes
- Performance budgets presented by strategic goal, with annual performance targets linked to resources
- Accountability reports that summarize year-end performance and financial results

- Office of the Chief Financial Officer

## Governing with Accountability

- “We want to make sure that when we spend money, that it meets needs....that’s what the American taxpayer expects.  They expect results and I expect results.”
- 				President George W. Bush
- 						     April 9, 2002

- Office of the Chief Financial Officer