Federal Financial Management and Budgeting: NPR Recommendations and GAO Views

Of the 384 recommendations contained in the September 1993 National Performance Review (NPR) report, thirteen were concerned with “improving financial management” and eight dealt with “mission-driven, results-oriented budgeting.” The General Accounting Office (GAO), in response to requests from several members of the Congress, provided its views on each NPR recommendation and more recently completed a first-anniversary assessment of the extent of implementation.¹ In this article, the principal NPR themes and recommendations regarding financial management and budgeting, and GAO's comments about them, are summarized and discussed.