Legislation and Executive Guidance

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Legislation and Executive Guidance

Below you will find summaries of key performance-related legislative mandates and executive guidance, as well as links to Web sites where full versions of these documents are posted.


Government Performance and Results Act

The Government Performance and Results Act (GPRA) of 1993 (Pub. L. 103-62) is bi-partisan legislation that was designed to address public concerns about the perceived mismanagement of public funds and lack of accountability in government. The GPRA legislation was passed by Congress at a time when public mistrust of government was at an all time high and the public was demanding that the federal agencies become more accountable and results-oriented.

GPRA requires Federal agencies to focus managerial emphasis on actual program execution and to compare results achieved with desired outcomes. The bipartisan legislation places emphasis on results, service, quality, and customer service. The Act requires agencies to develop strategic plans, annual performance plans, performance reports, and performance budgets; the Act also allows for the requesting of non-statutory administrative managerial flexibility waivers. GPRA further requires agencies to identify and use key performance indicators: output, outcome, efficiency, and effectiveness, to measure and report on organizational performance. For more information, or to read the entire Act, please click the link below.

GPRA Legislation


Federal Managers' Financial Integrity Act (FMFIA)

The Federal Managers' Financial Integrity Act (FMFIA) of 1982 (Pub. L. 97-255) was enacted to amend the Accounting and Auditing Act of 1950. This law was passed by Congress in order to provide the public with reasonable assurance that "{i} obligations and cost are in compliance with applicable law; {ii} funds, property, and other assets are safeguarded against waste, loss, unauthorized use, or misappropriation; and {iii} revenues and expenditures applicable to Federal agency operations are properly recorded and accounted for." A link to this legislation is below.

FMFIA Legislation - (PDF)


Office of Management and Budget Guidance

Office of Management and Budget (OMB) Circulars

OMB Circular A-11

OMB Circular No. A-11 provides Federal Agencies with guidance on preparing the FY 2006 budget submission and includes instruction on budget execution. The document also includes information regarding what Federal agencies must do in order to comply with the Government Performance and Results Act (GPRA) of 1993 and the President's Management Agenda (PMA). These key mandates are the external driving forces for the development of FSA's FY 2005 - 2010 Strategic Plan. This information is obtained from OMB's Web site.

You need Acrobat Reader to view this file.OMB Circular A-11 (PDF)

OMB Circular No. A-123, Revised

OMB Circular No. A-123 defines management's responsibility for internal control in Federal agencies. The passage of the Sarbanes-Oxley Act of 2002 (SOX) served as an impetus for the Federal Government to reevaluate its current policies relating to internal control over financial reporting. While SOX created a new requirement for managers of publicly-traded companies to report on their internal control over financial reporting, Federal managers have been subject to similar internal control reporting requirements stipulated in OMB Circular A-123, Management's Responsibility for Internal Control. A joint committee of representative from the Chief Financial Officer's Council, and the President's Council on Integrity and Efficiency reviewed SOX, and recommended that an appendix be added to A-123 to strengthen the process management uses to assess internal control over financial reporting. OMB accepted the joint committee's recommendation and revised A-123 in December 2004. It is effective beginning Fiscal Year 2006.

You will need Acrobat Reader to view this file. OMB Circular A-123.


President's Management Agenda

The President's Management Agenda (PMA), announced in the summer of 2001, is an aggressive compilation of strategies set forth by the current Administration in an effort to improve performance and management within the Federal government. It focuses on five areas of management weakness across the Federal Government where improvements and the most progress can be made. The primary premise of the Agenda centers on the themes of government being citizen-centered, results-oriented, and market-based. The core of the PMA sets forth five government-wide and nine agency specific initiatives. Federal agencies are assessed periodically by the Office of Management and Budget (OMB) on government-wide initiatives and rated as "satisfactory" (green), "mixed results" (yellow), or "unsatisfactory" (red). Most recently, agencies received two ratings: one for actual status and one rating for progress.

Agencies are rated on the following: a) strategic management of human capital; b) improved financial management; c) expanded E-Government; d) competitive sourcing; and e) performance and budget integration.

You need Acrobat Reader to view this file.

The President's Management Agenda - (PDF)

Click here to access the Office of Management and Budget (OMB) Web site


FSA Core Duties and Legislative Mandates

This document contains information useful in communicating FSA's mandated purpose and a listing of current programs. The document also includes a review of FSA's authorizing statues and Federal performance planning and reporting guidance.

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FSA Core Duties and Legislative Mandates - (PDF)