Implementing the Chief Financial Officers Act and the Government Performance and Results Act in the Federal Government
McCaffery, Jerry L.
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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.
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Brady, Richard T. (Monterey, California ; Naval Postgraduate School, 1999-12);Federal agencies have traditionally prepared financial reports to monitor and report the obligation and expenditure of federal funding. With the passage of the Chief Financial Officers Act of 1990, Congress called for the ...
Federal financial reform. Policy formulation to implementation: research into relationships between the president's management agenda scorecard, federal audited financial statements, and the GAO high risk list Lind, Andrew W. (Monterey, California. Naval Postgraduate School, 2005-12);Congress enacted several laws in the 1990s directed at financial reform within the federal government. Numerous reports and systems have been developed to provide measures of agency success against the goals of these ...
Belchoff, Boris S. (2001-06);During the past decade, Congress has passed legislation in an attempt to improve federal accounting practices. Furthermore, the Office of Management and Budget standardized the format for federal entities to follow in ...