Performance Measures
We assess our performance using a balanced set of quantitative measures in four key areas: results, client, people, and internal operations. Our priority measures are financial and nonfinancial benefits describing the results of our audit work. Our methodology describes the definition and background, data sources, verification and validation, and data limitations for each of the measures in the four key areas. The methodology, “How We Ensure Data Quality for our Performance Measures,” can be found at pages 126-134 of the 2011 Performance and Accountability Report.
Financial Benefits
Our findings and recommendations produce measurable financial benefits for the federal government after the Congress or agencies take action in response to them. The financial benefit can be the result of: changes in business operations and activities; restructuring federal programs; or modifications to entitlements, taxes, or user fees.
Examples of financial benefits
- Termination of Future Combat System (FCS) Manned Ground Vehicle. Section 211 of the fiscal 2006 National Defense Authorization Act required us to provide annual reports on the Army’s Future Combat System. We reported that knowledge deficiencies remained in key areas--critical technologies, FCS system designs, actual demonstrations, and network performance. In April 2009, the Secretary of Defense effectively made a no-go decision on the program when he recommended canceling the manned ground vehicle portion of the FCS development effort--8 of 14 core systems--and directed the Army to pursue an alternative ground combat vehicle program, as well as to demonstrate and field the FCS spinout equipment. The reduction for fiscal years 2013 and 2014 is about $11.2 billion. (Related report: GAO-09-288)
- More examples of financial benefits (see page 26: PDF, 34)
Nonfinancial Benefits
Many of the benefits resulting from our work cannot be measured in financial terms. These benefits can result in better services to the public, changes to statutes or regulations, or improved government operations.
Examples of nonfinancial benefits
- HHS Finalized Antiviral Guidance for Pharmaceutical Interventions during Influenza Pandemic. Antivirals are a type of pharmaceutical intervention available during an influenza pandemic. They are one of the primary methods used to prevent the spread of disease as well as to reduce morbidity and mortality caused by the influenza virus. Given the wider recognition of factors, such as protecting health care and law enforcement personnel needed to keep society functioning, and a greater production capacity, we noted the need for Department of Health and Human Services (HHS) to finalize guidance on how antivirals would be used during a pandemic. In December 2008, HHS released guidance incorporating the recognition of these and other factors. (Related report: GAO-08-671)
- More examples of nonfinancial benefits (see page 29: PDF, 37)
Public Insurance and Benefits: Medicare, Medicaid, Veterans' Affairs and DOD health care, disability programs, national flood insurance, federal deposit insurance, other insurance programs.
Public Safety and Security: homeland security and justice programs, critical infrastructure, critical technologies, food safety, transportation safety, international food assistance, public health, consumer protection, environmental issues, national defense and foreign policy.
Acquisition and Contract Management: DOD weapon system acquisition, NASA acquisition management, all federal agency and interagency contract management.
Tax Law Administration: IRS business systems modernization, tax policy, enforcement of tax laws.
Program Efficiency and Effectiveness: fraud, waste and abuse; U.S. financial regulatory system, federal oil and gas resources, U.S. postal service, transportation funding.
Business Process and Management: federal agency financial audits, federal information systems, federal real property, human capital management, DOD business transformation, business systems modernization, financial management, support infrastructure management, supply chain management.