Accession Number : ADA325191
Title : DoD Implementation of the Government Performance and Results Act of 1993.
Descriptive Note : Final rept.,
Corporate Author : DEFENSE LOGISTICS AGENCY ALEXANDRIA VA
Personal Author(s) : Juul, Larry C.
PDF Url : ADA325191
Report Date : 31 MAR 1997
Pagination or Media Count : 22
Abstract : The Government Performance and Results Act (P.L. 103-62), the "GPRA" or "Results Act," was passed more than three years ago. The Department of Defense (DoD) has been engaged in its implementation. In reviewing the actions the department has taken thus far to meet GPRA requirements, I argue that the influence that performance budgeting concepts bring to bear has implications for the framework for the department's GPRA implementation, e.g., DoD's Planning, Programming, and Budgeting System (PPBS). I conclude that although DoD has strong planning and budgeting processes in place, significant implementation issues remain. Five issues are covered in the paper: the selection of appropriate measures; the process for performance planning/reporting; the desirability of changes to the accounting structure; the utility of increasing use of the Five Year Defense Program (FYDP) account structure to align performance with expenditures; and, the definition of the process for consulting with the Congress.
Descriptors : *PLANNING PROGRAMMING BUDGETING, *MILITARY BUDGETS, REQUIREMENTS, MEASUREMENT, CONGRESS, DEPARTMENT OF DEFENSE, UNITED STATES GOVERNMENT, ACCOUNTING, PERFORMANCE(HUMAN), MODIFICATION, LEGISLATION.
Subject Categories : Administration and Management
Economics and Cost Analysis
Distribution Statement : APPROVED FOR PUBLIC RELEASE