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Controls (Laws, Regulations, Imperatives)
• The 1993 Government Performance and Results Act (GPRA) holds
federal agencies accountable for using resources wisely and achieving
program results. GPRA requires agencies to develop plans for what they
intend to accomplish, measure how well they are doing, make appropriate
decisions based on the information they have gathered, and
communicate information about their performance to Congress and to the
public. GPRA requires agencies to develop a five-year Strategic Plan,
which includes a mission statement and sets out long-term goals and
objectives; Annual Performance Plans, which provide annual
performance commitments toward achieving the goals and objectives
presented in the Strategic Plan; and Annual Performance and
Accountability Reports, which evaluate an agency's progress toward
achieving performance commitments.
• Government Management Reform Act (GMRA) of requires the head of
each agency to submit an audited financial statement to the Office of
Management and Budget (OMB) annually. The Government
Management Reform Act calls for agency financial statements that reflect
the results of agency operations and a government-wide financial
statement that includes results of government-wide operations. The
purposes of Government Management Reform Act (GMRA) are to
provide a more effective, efficient and responsive government through a
series of management reforms primarily for federal human resources and
financial management.
• Clinger-Cohen Act (CCA) of 1996 provides that the government
information technology shop be operated exactly as an efficient and
profitable business would be operated. Acquisition, planning and
management of technology must be treated as a "capital investment."
While the law is complex, all consumers of hardware and software in the
agency should be aware of the Chief Information Officer's leadership in
implementing this statute.
• The Chief Financial Officers Act of 1990 (CFO Act) establishes Chief
Financial Officer responsibilities for systematic measurement of
performance. The CFO Act requires federal agencies to prepare financial
statements and have them audited. Under the act, an Office of Federal
Financial Management was established in the Office of Management and
Budget and an eight-part program was started to move toward better
financial management.
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