Publication:
Implementing the Chief Financial Officers Act and the Government Performance and Results Act in the Federal Government

Loading...
Thumbnail Image
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
Other Units
Identifiers
NPS Report Number
Sponsors
Funder
Format
Citation
Public Budgeting & Finance / Spring 1997
Distribution Statement
Rights
Collections