Implementing the Chief Financial Officers Act and the Government Performance and Results Act in the Federal Government
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Authors
Jones, L.R.
McCaffery, Jerry L.
Subjects
Advisors
Date of Issue
1997
Date
Spring 1997
Publisher
Language
Abstract
The Chief Financial Officers Act of 1990 and the Government Performance and
Results Act of 1993, along with other legislation passed by Congress, are stimulating
major financial management reform in the federal government. This article evaluates
reform implementation against nine criteria developed in previous research on this
topic. The criteria are accounting system adequacy, congressional intent, ability of
Congress to use financial statement data, executive branch implementation incentives,
capability of the Office of Management and Budget, utility of financial statements for
decision making, use of performance measures in budgeting, coordination of federal
organizations charged with implementation responsibility, and executive and congressional
support for reform.
Type
Article
Description
Series/Report No
Department
Systems Management
Organization
Identifiers
NPS Report Number
Sponsors
Funder
Format
Citation
Public Budgeting & Finance / Spring 1997