a

GAO

United States General Accounting Office

Exposure Draft

March 2002 A MODEL OF 

STRATEGIC HUMAN 

CAPITAL 

MANAGEMENT

GAO-02-373SP
Page 1 GAO-02-373SP 

United States General Accounting Office

Washington, D.C. 20548

Comptroller General A of the United States

March 15, 2002 Letr

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
Page 2 GAO-02-373SP 

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 mihmj@gao.gov.

David M. Walker

Comptroller General 

Of the United States
Page 3 GAO-02-373SP 
Page 4 GAO-02-373SP 

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.
Page 5 GAO-02-373SP 

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).
Page 6 GAO-02-373SP 

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 SelfAssessment 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.
Page 7 GAO-02-373SP 

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.
Critical Success Factors Table

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Figure 1: 

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.

4 Human Capital

Cornerstones 8 Critical Success Factors

Leadership Commitment

to Human Capital

Management

Role of the

Human Capital Function

Targeted

Investments in

People

Human

Capital Approaches

Tailored to Meet

Organizational Needs

Acquiring,

Developing, and

Retaining Talent

ResultsOriented Organizational

Cultures

Empowerment

and Inclusiveness

Unit and

Individual Performance

Linked to Organizational

Goals

Strategic

Human Capital

Planning

Integration

and Alignment

Data-Driven

Human Capital

Decisions
Critical Success Factors Table

Page 9 GAO-02-373SP 

• 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.

Level 1

The approach to human capital is largely compliance-based; the agency

has yet to realize the value of managing human capital strategically to

achieve results; existing p pp y human capital approaches have yet to be

assessed in light of current and emerging agency needs.

Level 2

The agency recognizes that people are a critical asset that must be

managed strategically; new human capital policies, programs, and

practices are being designed and implemented to support mission practices are being designed and implemented to support mission

accomplishment.

Level 3

The agency's human capital approaches contribute to improved agency

performance; human capital considerations are fully integrated into

strategic planning and day-to-day operations; the agency is

continuously seeking ways to further improve its "people management"

to achieve results.
Critical Success Factors Table

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Human Capital 

Cornerstone

Leadership

Critical Success

Factors

Commitment to

Human Capital

Management

Role of the

Human Capital

Function

Agency leaders view people as 

costs to be cut rather than as 

assets to be valued. 

Management decisions 

involving the workforce are 

often made without considering 

how these decisions may affect 

mission accomplishment. 

Similarly, business decisions 

are often made without due 

consideration of the human 

capital needs they entail or the 

human capital approaches that 

may be needed for successful 

implementation. 

Human capital management is 

considered a support function, 

separate from and generally 

subordinate to the agency’s 

core planning and business 

activities. The “personnel” or 

“human resource management” 

office is largely processoriented and focused on 

ensuring agency compliance 

with merit system rules and 

regulations. Expectations for 

staff in these offices are limited 

to processing transactions and 

addressing “personnel issues” 

on a case-by-case basis.

Agency leaders acknowledge 

the importance of human capital 

to mission accomplishment, and 

have informed managers at all 

levels of the roles they need to 

play in acquiring, developing, 

and retaining people to meet the 

agency’s programmatic needs. 

The agency is working to 

explicitly link its human capital 

approaches to intended program 

results. 

Human capital professionals 

have begun to focus on the 

agency’s business needs and 

their role in filling them. The 

human capital function is in 

transition “from rules to tools,”

facilitating compliance with merit 

system principles and other 

national goals, and helping the 

agency more effectively meet its 

strategic and business goals. 

Human capital professionals are 

expected to be customeroriented and to develop the 

expertise needed to be effective 

in their new roles. 

Agency leaders view people as 

an important enabler of agency 

performance, recognize the need 

for sustained commitment by the 

agency to strategically manage 

its human capital, and stimulate 

and support efforts to integrate 

human capital approaches with 

organizational goals. The 

agency’s human capital 

approaches are consistently 

developed, implemented, and 

evaluated by the standard of how 

well they support the agency’s 

efforts to achieve program results. 

Managers at all levels actively 

support these concepts and are 

prepared and held accountable 

for effectively managing people. 

Human capital professionals 

partner with agency leaders and 

line managers in developing 

strategic and program plans. The 

human capital office provides 

effective human capital strategies 

to meet the agency’s current and 

future programmatic needs and 

fulfil merit systems principles and 

other national goals. Human 

capital professionals are 

prepared, expected, and 

empowered to provide a range of 

technical and consultative 

services to their internal 

customers; agency leaders and 

managers consistently recognize 

the key role of human capital 

professionals in helping the 

agency and its people effectively 

pursue their mission. The agency 

has streamlined personnel 

processes and effectively 

employs technology to meet 

customer needs.

Level 1 Level 2 Level 3
Critical Success Factors Table

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Human Capital 

Cornerstone

Strategic

Human

Capital

Planning

Critical Success

Factors

Integration

and Alignment

Data-Driven

Human Capital

Decisions

The agency has yet to fully 

recognize the link between its 

human capital approaches and 

organizational performance 

objectives. Existing human 

capital approaches have yet to 

be assessed in light of current 

and emerging agency needs. 

The agency changes or adopts 

human capital approaches 

without considering how well 

they support organizational 

goals and strategies, or how 

these approaches may be 

interrelated. 

Decisionmakers lack critical 

information with which to 

create a profile of the 

workforce (e.g., skills mix, 

deployment, and demographic 

trends) or to evaluate the 

effectiveness of human capital 

approaches, partially due to 

inadequate data sources. 

Performance measures and 

goals for the agency's human 

capital programs, especially as 

they link to programmatic 

outcomes, have yet to be 

identified.

The agency's human capital 

needs are considered during 

strategic and annual planning. 

Existing human capital 

approaches have been assessed 

for their alignment with current 

and emerging needs. New 

human capital initiatives are in 

design or implementation 

specifically to support 

programmatic goals. These 

initiatives are building towards a 

coherent, results-oriented human 

capital program. 

The agency is working to ensure 

that information systems are in 

place to generate meaningful 

and reliable data across a range 

of human capital activities. Data 

gathered includes workforce 

shape, competencies and skills 

mix, and demographic trends. 

The agency has profiled its 

workforce so that usable 

information is on hand with 

which to make decisions in such 

areas as acquiring, developing, 

and retaining talent. The agency 

has identified performance 

measures and goals for its 

human capital programs, with 

attention to establishing the link 

between these programs and 

agency results.

The agency's human capital 

approaches demonstrably support 

organizational performance 

objectives. The agency considers 

further human capital initiatives or 

refinements in light of both 

changing organizational needs 

and the demonstrated successes 

or shortcomings of its human 

capital efforts. The human capital 

needs of the organization and 

new initiatives or refinements to 

existing human capital 

approaches are reflected in 

strategic workforce planning 

documents.

Decisions involving human capital 

management and its link to 

agency results are routinely 

informed by complete, valid, and 

reliable data. Data gathered is 

kept current. Agency leaders use 

this information to manage risk by 

spotlighting areas for attention 

before crises develop and to 

identify opportunities for 

improving agency results. 

Performance measures for the 

agency's human capital programs 

have been distilled to a vital few, 

and are an integral part of the 

agency's strategic planning, 

performance measurement, and 

evaluation efforts. Data on the 

agency's workforce profile, 

performance goals and measures 

for human capital approaches, 

and areas requiring agency 

attention are reflected in strategic 

workforce planning documents.

Level 1 Level 2 Level 3
Critical Success Factors Table

Page 12 GAO-02-373SP 

Human Capital 

Cornerstone

Acquiring,

Developing,

and Retaining

Talent

Targeted

Investments in

People

Human Capital

Approaches

Tailored to Meet 

Organizational

Needs

Agency leaders approach 

human capital expenditures 

(e.g., professional development 

and knowledge management, 

recruiting programs, pay and 

benefits, performance 

incentives, and enabling 

technology) as costs that 

should be minimized rather 

than as investments that should 

be managed to maximize value 

while minimizing risk. Funding 

decisions may be ad hoc, 

without clearly defined 

objectives or adequate 

consideration of their 

implications for the workforce. 

Agency managers believe that 

meaningful improvements in 

human capital management 

are not feasible. The range of 

tools and flexibilities available 

to the agency under current 

laws and regulations have yet 

to be explored. In addition, the 

department or agency may 

have self-imposed constraints 

in place that are excessively 

process-oriented or based on 

obsolete perceptions of civil 

service laws, rules, or 

regulations.

Human capital expenditures are 

regarded as investments in 

people and in the agency's 

capacity to perform its mission. 

Investment strategies for 

acquiring, developing, and 

retaining staff are evaluated and 

developed in light of modern 

human capital management 

practices. 

Standardization and by-the-book 

human capital management are 

yielding to flexible and innovative 

approaches. Managers have 

identified the tools and 

flexibilities available to them 

under current law and are using 

many of these to modernize their 

human capital approaches to 

help meet current and emerging 

needs. The agency is looking 

both within and outside itself for 

model principles and practices, 

and is pursuing opportunities to 

test new and more resultsoriented approaches.

Agency strategies for investing in 

human capital are fully integrated 

with needs identified through its 

strategic and annual planning. 

The goals and expectations for 

these investments are transparent 

and clearly defined, and their 

rationale is consistent across the 

range of human capital programs. 

The efficiency of the investments 

is continuously monitored and the 

effectiveness is periodically 

evaluated. 

The agency tailors its human 

capital strategies to meet its 

specific mission needs. As such, 

it is taking all appropriate 

administrative actions available to 

it under current laws, rules, and 

regulations. In addition, it is 

exploring opportunities to 

enhance its competitiveness as 

an employer and eliminate 

barriers to effective human capital 

management. If needed, this 

includes producing a compelling 

business case to support selected 

legislative initiatives.

Level 1 Level 2 Level 3 Critical Success

Factors
Critical Success Factors Table

Page 13 GAO-02-373SP 

Human Capital 

Cornerstone

ResultsOriented

Organizational

Cultures

Critical Success

Factors

Empowerment

and

Inclusiveness

Unit and

Individual

Performance

Linked to

Organizational

Goals

Managers and staff rigidly 

adhere to standardized 

procedures and traditional 

modes of thinking. Human 

capital management in the 

agency is driven by top-down 

decision-making; relations 

between management and 

employees and their 

representatives are frequently 

more adversarial than is 

necessary. Substantial time 

and resources are consumed 

by reacting to workplace 

disputes and long-standing 

sources of conflict. The 

agency's approach to equal 

opportunity is complianceoriented and reactive.

The organizational culture is 

hierarchical, process-oriented, 

stovepiped, and inwardly 

focused. Performance 

expectations for managers and 

staff are blurred by an unclear 

organizational mission and a 

lack of clearly defined and 

consistently communicated 

core values. 

The agency is lessening its 

reliance on standardized 

approaches and encouraging 

program managers to innovate 

and take risks. Agency leaders 

are acknowledging the value of 

employee input and feedback to 

improve the workplace 

environment and focus on 

results; management and 

employee representatives stress 

communication and identify 

shared interests. The agency 

works to build a diverse 

workforce and has declared 

"zero tolerance" of 

discrimination.

The agency has created the 

basis for employee expectations 

by defining and communicating 

its mission, core values, strategic 

goals and objectives, and 

business strategies. 

Expectations for managers are 

shifting from complying with 

detailed rules and procedures to 

accomplishing program goals. 

The agency's performance 

management and incentive 

systems are being designed and 

tested to make employees aware 

of their roles and responsibilities 

in helping the agency achieve its 

performance goals. Efforts are 

under way to enhance internal 

cooperation. 

Managers, teams, and employees 

at all levels are given the authority 

they need to accomplish 

programmatic goals; innovation 

and problem-solving are 

encouraged. In developing 

approaches to managing the 

workforce, agency leaders seek 

out the views of employees at all 

levels and communication flows 

up and down the organization. 

Management and employee 

representatives work 

collaboratively to achieve 

organizational outcomes. The 

agency works to meet the needs 

of employees of all backgrounds, 

maintains "zero tolerance" of 

discrimination, strives actively to 

reduce the causes of workplace 

conflicts, and ensures that 

conflicts are addressed fairly and 

efficiently. The agency recognizes 

and demonstrates that an 

inclusive workforce is a 

competitive advantage for 

achieving results. 

The organizational culture is 

results-oriented and externally 

focused. Individual performance 

management is fully integrated 

into the agency's organizational 

goals and is used as a basis for 

managing the organization. 

Managers are held accountable 

through performance 

management and rewards 

systems for achieving strategic 

goals and objectives, creating 

innovation, and supporting 

continuous improvement. Clearly 

defined, transparent, and 

consistently communicated 

performance expectations 

addressing a range of 

results/customer/employee issues 

are in place to rate, reward, and 

hold accountable employees and 

teams at all levels. 

Level 1 Level 2 Level 3
Page 14 GAO-02-373SP 

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 

Capital Management

Concepts: An effective organization includes a senior leadership team 

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).
Pointers

Page 15 GAO-02-373SP 

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).
Pointers

Page 16 GAO-02-373SP 

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. 
Pointers

Page 17 GAO-02-373SP 

Role of the Human Capital 

Function 

Concepts: The effective pursuit of organizational alignment and strategic 

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 

Leadership:

Commitment to

Human Capital Management

Case Illustration

U.S. Mint

(Mint)

To demonstrate its commitment to human capital, agency leadership at the U.S.

Mint (Mint) has supported several initiatives involving the use of human capital

flexibilities. According to officials at the Mint, the full support of agency leadership

was attained for these initiatives that were pursued for their strategic value and

alignment with business goals. The Mint has pursued approaches in the areas of

recruiting, hiring, developing, and retaining talent, increasing the flexibility of the

workforce, and respecting and rewarding employees.

The U.S. Mint is facing considerable challenges to recruit and retain a high quality

workforce and, in response, has begun to explore ways to take advantage of all the

human capital flexibilities currently available under existing laws and regulations. 

Recognizing this challenge, the Office of the Chief Financial Officer obtained the full

support of agency leadership to assign two full time employees and provide budget

resources for a Human Resources Flexibilities Team that was formed to do a twophase study concerning human capital flexibilities. Phase one included an

extensive review of all human capital flexibilities currently available to the Mint under

existing laws and regulations. Phase two included an analysis of the Mint's current

use of flexibilities and the development of recommendations to agency leadership

for increasing their effectiveness as recruitment and retention tools that were

prioritized against the Mint's strategic goals. Many new programs have been

initiated or are planned as a result of this effort. For example, the Mint has

implemented an Information Technology Pilot Study to facilitate the hiring process,

which has resulted in the Mint hiring six new IT employees in an average time span

of 15 days. Still in development is a Single Agency Qualifications Standard with the

purpose of collapsing 13 occupations into one occupation to provide management

and employees with the flexibility to move from one job to another. Also in

development is an Occupational Training Agreements program in conjunction with

the Competency Based Careers initiative. Under the Mint's competency based job

description, an employee can sign an occupational training agreement stating that

he or she will acquire new skills which will allow for promotion without the one year

time-in-grade requirement. According to agency officials, managers, union

representatives, human resources staff, and employees were informed of and

involved in the development of these new approaches.
Pointers

Page 18 GAO-02-373SP 

capital function, centers on the contributions that it can make to the longterm 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).
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Page 19 GAO-02-373SP 

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).
Pointers

Page 20 GAO-02-373SP 

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, highperforming organizations stay alert to emerging mission demands and 

human capital challenges and remain open to reevaluating their human 

Leadership:

Role of the

Human Capital

Function

Case Illustration

Nuclear Regulatory Commission

(NRC)

Because of the varying needs of managers at different program and regional

offices, the Nuclear Regulatory Commission (NRC) refers to its personnel

specialists as account representatives in an attempt to integrate the human capital

function into management teams. Approximately 5 years ago, the Office of Human

Resources within NRC attained its goal of providing full service operations by

creating one-stop shopping for its clients.

In an effort to integrate human capital throughout the organization so that it is not a

stand-alone function and it is incorporated during the budget process, NRC refers

to its personnel specialists as account representatives. Teams of account

representatives are assigned to specific program/regional offices within NRC to act

in a consultant role for managers. This provides managers in the field with an onsite team of HR account representatives whom they consult with on the full range

of HR management issues, services, and operations. The account representatives

provide information and insights on such matters as organizational structure and

position management, staffing and recruiting strategies, performance

management, awards and recognition, and labor and employee relations issues to

managers at the various program/regional offices. NRC reported that for the first

time, internal fiscal year 2003 budget documents reflected the agencywide human

capital management component of agency programs and resources. NRC also 

reported that this approach, implemented as part of the agency's Planning,

Budgeting, and Performance Management process, established an agencywide

perspective for human capital management and facilitated an integrated and

coordinated approach to human capital planning and budgeting.
Pointers

Page 21 GAO-02-373SP 

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).
Pointers

Page 22 GAO-02-373SP 

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. 

a

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); 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).

Strategic Human

Capital Planning:

Integration and Alignment

Case Illustration

Internal Revenue Service

(IRS)

In response to the Restructuring and Reform Act of 1998 (Restructuring Act), the

Internal Revenue Service (IRS) has taken several steps toward modernizing its

organizational structure and its performance management system.a The

Restructuring Act led IRS to adopt a new mission statement that places greater

importance on serving the public and meeting taxpayer needs, developing and

implementing a reorganization plan, and enhancing taxpayers' rights. In responding

to the requirements of the Restructuring Act, IRS has begun to align human capital

approaches to assist in accomplishing its strategic goal of improved customer

service.

In the first 3 years since the implementation of the Restructuring Act, IRS has

developed an integrated modernization strategy and implemented a new 

organizational structure with four customer-focused operating divisions to meet the

needs of the taxpayer segments it serves and reflect the agency's strategic plan.

The four operating divisions that have resulted from the modernization strategy

include: large and mid-size business, tax-exempt and government entities, small

business and self-employed, and wage and investment. This new direction,

reflected in the strategic plan, outlines three strategic goals and corresponding

balanced measures, including a strategic goal of providing service to each taxpayer

that is measured through customer satisfaction data. To achieve this goal, IRS has

recently implemented a customer service employee-training program that offers

employees specialized training geared toward the taxpayer segment they serve. In

addition, IRS's new performance management plan calls for each operating division

to have complementary goals, objectives, and measures for front-line managers to

develop plans identifying the actions they need to take to support operational

objectives. To assist in this effort, IRS implemented a realigned performance

evaluation system for executives, managers, and supervisors in February 2000.
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Page 23 GAO-02-373SP 

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. 
Pointers

Page 24 GAO-02-373SP 

a

See The Air Force Materiel Command's Work Force Shaping Study: Sustaining the Sword (April 14, 

2000).

Acquiring, Developing, 

And Retaining Talent

Targeted Investments in 

People

Concepts: Agencies that embrace the principles of human capital 

management realize that as the value of their people increases, so does the 

performance capacity of the organization. They also realize that investing 

Strategic Human

Capital Planning:

Data-Driven Human Capital

Decisions

Case Illustration

Air Force Materiel Command

(AFMC)

The Air Force Materiel Command (AFMC) has taken steps toward improving the 

collection and use of its human capital data to manage the risk it faces in light of 

retirement eligibility projections and the potential loss of institutional memory by 

developing plans for reshaping its workforce to meet its future business needs. The 

mission of AFMC, the largest employer of civilians in the Air Force, is to develop, 

deliver, and sustain the best products for the Air Force.

In October 1998 AFMC began a workforce study, “Sustaining the Sword,” so that the 

agency's human capital approaches for civilian, military, and contractor employees 

could be tailored to meet future business needs, such as depot maintenance and 

information management.a The work force study was conducted in two phases. 

AFMC reports that Phase I provided an overarching view of the current and 

projected 2005 work force and the potential impact of a prolonged hiring freeze and 

a workforce nearing retirement. Phase II was reportedly a more detailed analysis, 

focusing on work force data collected from AFMC centers, at position-level detail. 

Results were analyzed in support of workforce planning for the purpose of achieving 

future business needs. The study led to the development of metrics for fact-based 

personnel management to collect data for demonstrating the successes and 

shortcomings of AFMC human capital approaches. Such metrics include retention 

and attrition of new IT recruits, progress made in fulfilling individual professional 

development plans, and exit survey data, to name a few. AFMC reported that these 

data and the results of initial workforce shaping activities have led to a more 

informed understanding of current workforce gaps and those that may surface as 

large numbers of employees become eligible to retire. In light of this detailed effort, 

AFMC's workforce study was designated as one of a number of best practices by the 

Office of the Secretary of Defense that should be benchmarked for acquisition 

workforce planning across the department.
Pointers

Page 25 GAO-02-373SP 

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. 
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Page 26 GAO-02-373SP 

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. 

a

U.S. General Accounting Office, Human Capital: Meeting the Governmentwide High-Risk Challenge

GAO-01-357T (Washington, D.C.: February 1, 2001).

Human Capital Approaches 

Tailored to Meet 

Organizational Needs

Concepts: Agencies need not wait for comprehensive civil service reform to 

modernize their human capital approaches. Under current laws, rules, and 

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 

Acquiring, Developing,

and Retaining Talent:

Targeted Investments in People

Case Illustration

State Department

(State)

Widespread shortfalls in the human capital area have contributed to demonstrable

shortfalls in agency and program performance in the information technology (IT) area

governmentwide. To address its challenge, the State Department is making targeted

investments in its IT workforce to ensure it has the critical skills and competencies on

hand for mission accomplishment through the use of retention and skill development

strategies.a

In light of the increased demand and competition for information technology workers 

to perform mission-critical tasks, the State Department is investing in learning

incentives as a tool to attract and retain IT professionals. The State Department

uses professional qualification incentives for IT employees in the Foreign Service

and retention allowances for civil service IT employees. Incentives and allowances

that range from 5 to 15 percent of base pay are available for those who obtain jobrelated degrees and certifications; State also provides the majority of funding for the

cost of required classes. This program has helped State to increase the skills base

of its information technology workforce, attract new IT employees, and retain current 

employees.
Pointers

Page 27 GAO-02-373SP 

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. 
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Page 28 GAO-02-373SP 

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.

Acquiring, Developing,

and Retaining Talent:

Human Capital Approaches

Tailored to Meet

Organizational Needs

Case Illustration

Department of Agriculture

(Agriculture)

A number of agencies across the federal government have made a business case

for additional human capital flexibilities. Lessons learned during a demonstration

project at the Department of Agriculture are currently under consideration for

broader applicability in the area of hiring flexibilities.

Beginning in 1990, the Department of Agriculture conducted a demonstration project 

in the Forest Service and the Agriculture Research Service to test a streamlined job

application process that allows interviewing officials to consider all "quality"

applicants who meet minimum qualification standards, as opposed to considering

only the top three candidates. The first evaluation of the project showed that both

the number of candidates per job announcement and the hiring speed increased;

the results led Congress to make this authority permanent for these two divisions of

Agriculture in October 1998.
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Page 29 GAO-02-373SP 

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).
Pointers

Page 30 GAO-02-373SP 

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).
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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).
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Page 32 GAO-02-373SP 

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. 

Results-Oriented

Organizational Cultures:

Empowerment and Inclusiveness

Case Illustration

National Institutes of Health

(NIH)

As suggested above, agencies are taking different steps to create cultures that

empower employees, are inclusive of different work styles, and resolve workplace

disputes effectively. The National Institutes of Health (NIH) Office of the

Ombudsman is an integral part of the agency's strategy to create a fair, equitable,

and nondiscriminatory workplace.

The Office of the Ombudsman at NIH has served the NIH community since 1999. In 

addition to helping resolve commonly recognized workforce conflicts like

discrimination, the ombudsman office serves as a complement to the agency's formal

dispute resolution process on issues not related to discrimination, such as disputes

over credit for authorship and intellectual property rights arising from scientific

research. The office assists in conflict intervention, conflict prevention, and internal

education on ways to manage individual and group conflict. NIH officials said that

the office has helped to resolve and prevent disputes to such a degree that the two

offices that handle formal workplace disputes, the Office of Intramural Research and

the Office of Equal Opportunity, have seen a drop in their caseloads since the office

was established.
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Page 33 GAO-02-373SP 

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 wellmanaged 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.
Pointers

Page 34 GAO-02-373SP 

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.
Pointers

Page 35 GAO-02-373SP 

a

GAO-01-115.

Results-Oriented

Organizational Cultures:

Unit and Individual Performance

Linked to Organizational Goals 

Case Illustration

The Veterans Health 

Administration

(VHA)

One tool available to agencies for aligning individual employee expectations with 

agency goals is the executive performance agreement. The Veterans Health 

Administration (VHA) has used performance agreements between career executives 

and the Under Secretary for Health since 1996.a For staff at lower levels, 

agreements are being cascaded to varying extents.

VHA serves the medical needs of veterans by providing primary and specialized care 

at hundreds of service delivery locations that are grouped into Veterans Integrated 

Service Networks (VISN), designed to coordinate the activities of hospitals, clinics, 

nursing homes, and other facilities within a given geographic area. The head of each 

VISN, the director, is responsible for fulfilling an individual annual performance 

agreement. The performance agreement consists of three parts: 

1. “core competencies” that define the management behaviors directors are expected 

to exhibit, such as interpersonal effectiveness and technical competency; 

2. priority areas for VHA as an organization, such as patient safety; and 

3. health care performance goals that gauge each VISN's progress towards meeting 

VHA’s mission with specific targets that establish achievement levels necessary to 

receive a performance rating of "fully successful" or “exceptional.” 

VHA has a standardized approach to monitoring VISN directors’ progress during the 

year that consists of formal reporting of progress towards the health-care related 

goals and areas of special interest included in their agreements, which is then 

followed by meetings to discuss performance. To evaluate the performance of VISN 

directors at the end of each fiscal year, VHA uses both quantitative and qualitative 

performance information to contribute to its judgment when making evaluation 

decisions. Although VHA has not evaluated the discrete contributions performance 

agreements have made to its performance, VHA indicated that including 

corresponding goals in the performance agreements of VISN directors contributed to 

improvement in those key organizational goals.
Page 36 GAO-02-373SP 

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. 
Appendix A: Related GAO Products

Page 37 GAO-02-373SP 

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/TGGD-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.
Appendix A: Related GAO Products

Page 38 GAO-02-373SP 

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 

Capital Function

Management Reform: Agencies’ Initial Efforts to Restructure Personnel 

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.
Appendix A: Related GAO Products

Page 39 GAO-02-373SP 

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 

Capital Decisions

Overseas Presence: More Work Needed on Embassy Rightsizing. GAO-02-

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.
Appendix A: Related GAO Products

Page 40 GAO-02-373SP 

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-theShelf 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.
Appendix A: Related GAO Products

Page 41 GAO-02-373SP 

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 

in People

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.
Appendix A: Related GAO Products

Page 42 GAO-02-373SP 

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.
Appendix A: Related GAO Products

Page 43 GAO-02-373SP 

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 

Inclusiveness

Human Capital: Practices That Empowered and Involved Employees. 

GAO-01-1070. Washington, D.C.: September 14, 2001.

Human Capital: The Role of Ombudsmen in Dispute Resolution. GAO01-466. Washington, D.C.: April 2001.

Senior Executive Service: Diversity Increased in the Past Decade. GAO01-377. Washington, D.C.: March 16, 2001.
Appendix A: Related GAO Products

Page 44 GAO-02-373SP 

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.
Appendix A: Related GAO Products

Page 45 GAO-02-373SP 

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.

(450083)
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