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Metrics, Means, and Mechanisms for Achieving High Performance in the 
21st Century Public Management Environment' which was released on 
February 13, 2004.

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GAO: 

Comptroller General's Forum: 

High-Performing Organizations: 

Metrics, Means, and Mechanisms for Achieving High Performance in the 
21st Century Public Management Environment: 

GAO-04-343SP: 

GAO Highlights: 

Highlights of GAO-04-343SP.

Why GAO Convened This Forum: 

As we face the challenges of the 21st century, the federal government 
must strive to build high-performing organizations. Nothing less than 
a fundamental transformation in the people, processes, technology, and 
environment used by federal agencies to address public goals will be 
necessary to address public needs. In high-performing organizations, 
management controls, processes, practices, and systems are adopted 
that are consistent with prevailing best practices and contribute to 
concrete organizational results. Ultimately, however, the federal 
government needs to change its culture to become more results-
oriented, client- and customer-focused, and collaborative in nature. 

On November 6, 2003, GAO hosted a forum to discuss what it means for a 
federal agency to be high-performing in an environment where results 
and outcomes are increasingly accomplished through partnerships that 
cut across different levels of government and different sectors of the 
economy. The forum included discussions of the metrics, means, and 
mechanisms that a federal agency should use to optimize its influence 
and contribution to nationally important results and outcomes. The 
forum included representatives of the public, not-for-profit, and for-
profit sectors as well as academia who are knowledgeable of what it 
takes for organizations to become high-performing.

What Participants Said: 

There was broad agreement among participants at the forum on the key 
characteristics and capabilities of high-performing organizations, 
which comprise four themes as follows: 

* A clear, well-articulated, and compelling mission. High-performing 
organizations have a clear, well-articulated, and compelling mission, 
the strategic goals to achieve it, and a performance management system 
that aligns with these goals to show employees how their performance 
can contribute to overall organizational results. 
* Strategic use of partnerships. Since the federal government is 
increasingly reliant on partners to achieve its outcomes, becoming a 
high-performing organization requires that federal agencies 
effectively manage relationships with other organizations outside of 
their direct control. 
* Focus on needs of clients and customers. Serving the needs of 
clients and customers involves identifying their needs, striving to 
meet them, measuring performance, and publicly reporting on progress 
to help assure appropriate transparency and accountability. 
* Strategic management of people. Most high-performing organizations 
have strong, charismatic, visionary, and sustained leadership, the 
capability to identify what skills and competencies the employees and 
the organization need, and other key characteristics including 
effective recruiting, comprehensive training and development, 
retention of high-performing employees, and a streamlined hiring 
process. 
During the forum, the Comptroller General offered several options that 
the Congress, the executive branch, and others could pursue to 
facilitate transformation and to achieve high performance in the 
federal government. Several of the participants provided their views 
and experiences with these options. These options included: 
* establishing a governmentwide transformation fund where federal 
agencies could apply for funds to make short-term targeted 
investments, based on a well-developed business case;
* employing the Chief Operating Officer concept or establishing a 
related senior management position, such as a Principal Under 
Secretary for Management and/or Chief Administrative Officer, to 
provide long-term attention and focus on management issues and 
transformational change at selected federal agencies; and 
examining certain federal budget reforms, such as a biennial budget 
process, which could encourage the Congress and federal agencies to 
focus on long-range issues and possibly provide more time for 
oversight of existing government programs, policies, functions, and 
activities.

www.gao.gov/cgi-bin/getrpt?GAO-04-343SP.

To view the full product click on the link above. For more 
information, contact J. Christopher Mihm, Managing Director, Strategic 
Issues on (202) 512-6806 or mihmj@gao.gov.

[End of section]

February 13, 2004: 

Subject: Highlights of a GAO Forum on High-Performing Organizations: 
Metrics, Means, and Mechanisms for Achieving High Performance in the 
21st Century Public Management Environment.

The federal government faces a range of new 
challenges in the 21st century that it must confront to enhance 
performance, ensure accountability, and position the nation for the 
future. These include long-term fiscal challenges posed by the nation's 
large and growing long-term fiscal imbalance-the federal government's 
most pressing challenge-and several major trends including: evolving 
national and homeland security threats, increasing global 
interdependence, the global shift to market-oriented knowledge-based 
economies, an aging and more diverse population, rapid advances in 
science and technology, various quality of life challenges, and diverse 
governance structures and tools. Given these challenges, the federal 
government needs to engage in a comprehensive review, reassessment, 
reprioritization, and as appropriate, reengineering of what the federal 
government does, how it does business, and in some cases, who does its 
business. To enhance the nation's capacity to both respond to the 
fiscal challenges and to make government more relevant for the 21st 
century, this process should involve examining the base of existing 
government programs, policies, functions, and activities so that 
emerging needs can be addressed while outdated and unsustainable 
programs can be either reformed or eliminated.

As we face the mounting challenges of the 21st century, the federal 
government must strive to build high-performing organizations. Nothing 
less than a fundamental transformation in the people, processes, 
technology, and environment used by federal agencies to address public 
goals will be necessary to address the public needs facing the nation 
in a time of rapid change. In high-performing organizations, management 
controls, processes, practices, and systems are adopted in areas such 
as financial management, information technology, acquisition 
management, and human capital that are consistent with prevailing best 
practices and that contribute to concrete organizational results. 
Ultimately, however, to successfully transform, the federal government 
needs to change its culture to become more results-oriented, client-and 
customer-focused, and collaborative in nature. This will require that 
the federal government create a culture that moves from: 

* outputs to results,

* stovepipes to matrixes,

* hierarchical to flatter and more horizontal structures,

* an inward to an external focus on clients, customers, partners, and 
other stakeholders,

* micro-management to employee empowerment,

* reactive behavior to proactive approaches,

* avoiding new technologies to embracing and leveraging them,

* hoarding knowledge to sharing knowledge,

* avoiding risk to managing risk,

* protecting "turf" to forming partnerships, and: 

* adversarial to constructive labor/management relations.

Delivering high performance and achieving important national goals 
require the federal government to establish partnerships or networks 
with a broad range of federal, state, and local governmental agencies 
as well as not-for-profit and for-profit organizations, both 
domestically and internationally. Promoting effective partnerships 
with third parties in the formulation and design of complex national 
initiatives will prove increasingly vital to achieving successful 
policy outcomes in the years ahead. Protecting the nation from the 
threat of terrorism, for instance, has called for a concerted effort by 
all three levels of government as well as key private sector leaders 
responsible for critical infrastructure and resources. This growing 
interdependence means that the performance and fiscal capacity of the 
public sector as a whole will become more relevant in determining how 
successful the nation will be in addressing important national policy 
goals. Successful partnerships will entail refocusing current metrics 
and accountability mechanisms to capture a more integrated perspective 
on the efforts and accomplishments realized across conventional 
government or private sector boundaries.

A central question for the federal government is, if results and 
outcomes are increasingly accomplished through partnerships that cut 
across levels of government and different sectors of the economy, what 
does it mean for a federal agency to be high-performing in this 
environment? More directly, what are the metrics, means, and mechanisms 
that a federal agency should use to optimize its influence and 
contribution to nationally important results and outcomes? On November 
6, 2003, GAO hosted a forum to discuss these questions. The forum 
brought together representatives from the public, not-for-profit, and 
for-profit sectors, as well as academia. These parties are 
knowledgeable about what it takes for organizations to become high-
performing, as well as the challenges facing federal agencies in 
becoming high-performing organizations in the 21st century.

Prior to the forum, GAO staff met with a number of these 
representatives and other experts who helped us develop the themes that 
we explored in our discussion. As agreed with the participants, the 
purpose of the forum discussion was not to reach a consensus, but 
rather to engage in an open dialogue without attribution. Appendix I of 
this report summarizes the collective discussion of the forum 
participants as well as subsequent comments we received from the 
participants on a draft of this report, and it does not necessarily 
represent the views of any individual participant. It also includes 
additional information based on prior GAO work that provides context 
for the discussion. In summary, there was broad agreement among the 
forum participants on the key characteristics and capabilities of high-
performing organizations, which comprise four themes as follows: 

* A clear, well-articulated, and compelling mission. High-performing 
organizations have a clear, well-articulated, and compelling mission, 
the strategic goals to achieve it, and a performance management system 
that aligns with these goals to show employees how their performance 
can contribute to overall organizational results. With these in place, 
regularly communicating a clear and consistent message about the 
importance of fulfilling the mission helps engage employees, clients, 
customers, partners, and other stakeholders in achieving higher 
performance.

* Strategic use of partnerships. Since the federal government is 
increasingly reliant on partners to achieve its outcomes, becoming a 
high-performing organization requires that federal agencies 
effectively manage relationships with other organizations outside of 
their direct control.

* Focus on needs of clients and customers. Serving the needs of clients 
and customers involves identifying their needs, striving to meet them, 
measuring performance, and publicly reporting on progress to help 
assure appropriate transparency and accountability.

* Strategic management of people. Most high-performing organizations 
have strong, charismatic, visionary, and sustained leadership, the 
capability to identify what skills and competencies employees and the 
organization need, and other key characteristics including effective 
recruiting, comprehensive training and development, retention of high-
performing employees, and a streamlined hiring process.

During the forum, I also raised several options that could be adopted 
to facilitate transformation and to achieve high performance in the 
federal government that the Congress, the executive branch such as the 
Office of Management and Budget, the Office of Personnel Management, 
and other federal agencies, as well as public, for-profit, and not-for-
profit organizations could pursue. Several of the participants provided 
their views on these options and their experiences with them. These 
options included: 

* establishing a governmentwide transformation fund where federal 
agencies could apply for funds to make short-term targeted investments, 
based on a well-developed business case;

* employing the Chief Operating Officer concept or establishing a 
related senior management position, such as a Principal Under Secretary 
for Management and/or Chief Administrative Officer, to provide long-
term attention and focus on management issues and transformational 
change at selected federal agencies; and: 

* examining certain federal budget reforms, such as a biennial budget 
process, which could encourage the Congress and federal agencies to 
focus on long-range issues and possibly provide more time for oversight 
of existing government programs, policies, functions, and activities.

Moving forward, GAO will continue to play a professional, objective, 
fact-based, non-partisan, non-ideological, and constructive role in 
assisting the Congress and the executive branch as federal agencies 
strive for higher performance. For example, federal agencies face 
challenges to improving their ability to manage partnerships, such as 
finding the balance between preserving partners' operational 
flexibility with the need to maintain the accountability of all 
partners. Other challenges for partnerships include identifying the 
metrics to measure the performance of a partnership and expanding the 
use of an appropriate targeting and risk management approach to focus 
limited resources to achieve desired outcomes. Addressing these 
challenges is vitally important to foster the development of high-
performing organizations within the federal government.

Appendix I summarizes the collective discussion of the forum 
participants as well as subsequent comments we received from the 
participants on a draft of this report. It also includes additional 
information based on prior GAO work that provides context for the 
discussion. Appendix I provides a list of the participants. Appendix 
III lists related GAO products on organizational transformation and the 
21st century public management environment. Appendix IV contains a 
selected bibliography on high-performing organizations and networked 
government or partnerships. Appendix V summarizes planned and past 
Comptroller General forums and roundtables. This report will be posted 
on our Web site at [Hyperlink, http: //www.gao.gov] www.gao.gov. For 
additional information on our work on federal agency transformation 
efforts and strategic human capital management, please contact J. 
Christopher Mihm, Managing Director, Strategic Issues on (202) 512-6806 
or at m [Hyperlink, mihmj@gao.gov] ihmj@gao.gov. Key contributors to 
this report include Sarah Veale, Eric Mader, Ellen Grady, and Peter Del 
Toro.

I wish to thank all of the participants in the forum for taking the 
time to share their knowledge and to provide their insights and 
perspectives on the important matters this document discusses. I look 
forward to working with them and others on this and other important 
issues of mutual interest and concern in the future.

David M. Walker: 
Comptroller General of the United States: 

Signed by: David M. Walker: 

[End of section]

Appendixes: 

[End of section]

Appendix I: High-Performing Organizations: Highlights of Forum 
Discussion: 

Appendix I summarizes the collective discussion of the forum 
participants as well as subsequent comments we received from the 
participants on a draft of this report. It also includes additional 
information based on prior GAO work that provides context for the 
discussion. Overall, the forum discussion provides guidance and options 
for consideration in developing high-performing organizations in the 
federal government. Although federal agencies have the primary 
responsibility for moving the federal government towards high 
performance, the Congress has a key role through its legislative, 
appropriations, and oversight capacities in establishing, monitoring, 
and maintaining both governmentwide and agency-specific management 
reform initiatives.

Key Characteristics and Capabilities of High-Performing Organizations: 

High-performing organizations have a focus on achieving results and 
outcomes and a results-oriented organizational culture is fostered to 
reinforce this focus. The forum participants identified key 
characteristics and capabilities of high-performing organizations that 
support this results-oriented focus, which include having a clear, 
well-articulated, and compelling mission, strategically using 
partnerships, focusing on the needs of clients and customers, and 
strategically managing people. High-performing organizations have a 
coherent mission, the strategic goals for achieving it, and a 
performance management system that aligns with these goals to show 
employees how their performance can contribute to overall 
organizational results. Since the federal government is increasingly 
reliant on organizations outside of its direct control to achieve 
outcomes, becoming a high-performing organization requires that federal 
agencies effectively manage these partnerships. Serving the needs of 
clients and customers involves identifying their needs, striving to 
meet them, measuring performance, and publicly reporting on progress to 
help assure appropriate transparency and accountability. To manage 
people strategically, most high-performing organizations have strong, 
charismatic, visionary, and sustained leadership, the capability to 
identify what skills and competencies employees and the organization 
need, and other key characteristics including effective recruiting, 
comprehensive training and development, retention of high-performing 
employees, and a streamlined hiring process.

High-Performing Organizations Focus on Achieving Results and Outcomes: 

High-performing organizations have a focus on achieving results and 
outcomes and a results-oriented organizational culture is fostered to 
reinforce this focus. By definition outcomes are achieved outside of an 
organization. Thus, results-oriented organizations focus on the often 
complenterplay of internal and external relationships, initiatives, 
actions, and trends that contribute to achieving desired outcomes. 
High-performing organizations in this context seek to develop data-
driven understandings of how their efforts contribute to overall 
results.

Participants generally agreed that to sustain a focus on results, high-
performing organizations continuously assess and benchmark performance 
and efforts to improve performance. For example, one participant noted 
that pilots and demonstration projects help to identify innovative ways 
to improve performance. Such pilots and demonstration projects allow 
for experiences to be rigorously evaluated, shared systematically with 
others, and new procedures adjusted as appropriate, before they receive 
wider application. One of the participants noted, however, that there 
is a paucity of comparative metrics for benchmarking whether an 
organization has or is becoming high-performing. Several participants 
also stated that high-performing organizations manage risks to improve 
performance, but maintain accountability by continually assessing the 
impact of these risks.

As part of the discussion of what it means to be a high-performing 
organization, several participants discussed the unique aspects of 
pursuing high performance in the federal government and in the public 
management environment as compared to the private sector. Nevertheless, 
participants generally agreed that the following key characteristics 
and capabilities drive high performance across both the public and 
private sectors.

A Clear, Well-Articulated, and Compelling Mission: 

There was general agreement among participants about the importance of 
strategic planning, particularly about the importance of having a 
mission that employees, clients, customers, partners, and other 
stakeholders understand and find compelling. Further, participants 
emphasized the importance of setting goals to achieve the mission, and 
aligning the organization's activities, core processes, and resources 
with those goals. We have reported that establishing a coherent mission 
and integrated strategic goals guides organizational transformation. 
Together, they define the culture and serve as the vehicle for 
employees to unite and rally 
around.[Footnote 1] This alignment is particularly important in the 
current environment where results are achieved by working with and 
through others and resources are severely constrained, as noted by 
several participants. Several participants also identified the 
importance of aligning an organization's performance management system 
with achieving goals to create a "line of sight" that shows employees 
how their performance can contribute to overall organizational results. 
One participant explained the importance of using performance 
management systems to help strengthen accountability. We have found 
that performance management systems reinforce accountability for change 
management and other goals. In particular, high-performing 
organizations strengthen accountability for achieving crosscutting 
goals by placing greater emphasis on collaboration, interaction, and 
teamwork both within and across organizational boundaries to achieve 
results that often transcend specific organizational 
boundaries.[Footnote 2]

To help sharpen a focus on agencies' missions, one participant 
suggested that federal agencies ask themselves hypothetically what they 
would do if their budgets were 50 percent smaller. This exercise is 
intended to not only help federal agencies identify their core purpose 
or mission, but to help them assess which core activities are necessary 
to fulfill it. We have found that high-performing organizations develop 
fact-based understandings of how their activities contribute to 
accomplishing their mission and broader results. These organizations 
evaluate and adjust their efforts to optimize their contributions to 
results.[Footnote 3] Several participants said that policy-makers need 
to re-examine the base of federal activities, identify programs that 
have outlived their relevance, and make difficult choices about wants, 
needs, and affordability.

Several participants stated that regularly communicating a clear and 
consistent message about the importance of fulfilling the 
organization's mission helps engage employees, clients, customers, 
partners, and other stakeholders in achieving higher performance. An 
effective, on-going communications strategy is essential to 
implementing a transformation. One participant noted that most federal 
agencies do a poor job of effectively communicating with employees.

Strategic Use of Partnerships: 

To be a high-performing organization, federal agencies must effectively 
manage and influence relationships with organizations outside of their 
direct control. For many federal agencies, these partnerships can range 
from direct contractual relationships for products and services, to 
intergovernmental grants and regulatory relationships, to coordination 
across federal agencies. The challenge for federal agencies is to make 
effective use of these partnerships to optimize the federal 
contribution to achieving outcomes. For example, according to one 
participant, the Superintendent of the Golden Gate National Park has 
recently turned to the use of partnerships to provide programs and 
services in a tight fiscal environment. We have found that innovative 
partnerships at the National Park Service go well beyond basic 
partnerships, such as contracting for services, and can entail complex 
public/private business arrangements.[Footnote 4] A focus on the 
effective use of partnerships is a key to achieving results and has 
important implications across a range of management functions and 
activities. Topics for consideration to effectively use partnerships 
include: 

* Accountability for results becomes shared among the various federal 
and non-federal partners, rather than residing with a sole partner. One 
participant said that holding partners accountable is one of the 
challenges of managing partnerships.

* Establishing knowledge-sharing networks. For example, one participant 
noted that federal agencies often lack sufficient collaboration to 
share their experiences and best practices.

Focus on Needs of Clients and Customers: 

Participants generally agreed that high-performing organizations focus 
on the needs of their clients and customers. This entails at a minimum, 
undertaking concerted efforts to understand and respond to client and 
customer needs, measuring progress toward meeting these needs, and 
publicly reporting on that progress and improvement opportunities-to 
help assure appropriate accountability and transparency. One 
participant suggested that federal agencies need to engage citizens 
more directly and involve them in the process of agency transformation 
to learn how to better respond to public needs.

One participant emphasized that it is difficult to successfully 
transform into a high-performing organization unless both policymakers 
and the American people support the effort to make changes. In that 
regard, federal agencies need to build a business case for 
transformation so that needed changes can be made before crises 
develop. Prudent risk-management must be a key part of change 
management efforts.

Strategic Management of People: 

People are the primary resource of high-performing organizations and 
they need to be engaged for the organization to achieve its mission and 
strategic goals and to successfully transform. As GAO has repeatedly 
noted, people are at the center of any serious change management or 
transformation initiative. Several participants noted that strong, 
charismatic, and visionary leaders who empower their employees to 
achieve results and manage risks for the benefit of clients and 
customers are important elements of high-performing organizations. 
Sustained leadership also drives high-performing organizations to 
achieve results. High turnover among politically appointed leaders can 
make it difficult to follow through with organizational transformation. 
Some of the participants said that because of this turnover, it is 
particularly important for appointees and senior career civil servants 
to develop good working relationships from the beginning.

Several participants also said that high-performing organizations 
develop the capability to identify what skills and competences 
employees and the organization need to be successful, both now and in 
the future. We have found that workforce planning efforts linked to 
strategic goals and objectives enable an agency to address its current 
and future human capital needs, such as determining the skills and 
competencies needed for an agency to pursue its mission.[Footnote 5] 
Further, as part of workforce planning efforts, we have found that 
leading organizations use succession planning to identify, develop, and 
select human capital to ensure that successors ar the right people, 
with the right skills, available at the right time for leadership and 
other key positions.[Footnote 6]

In that regard, there was general agreement that to achieve high 
performance, federal agencies must provide more comprehensive training 
and development opportunities to foster the development of top leaders 
and employees in general. Several participants stated that federal 
agencies should invest more in leadership training and development. For 
example, lessons could be learned from the leadership training programs 
in the Department of Defense and the U.S. military, according to some 
of the participants. Several participants also identified the need for 
training in strategic planning and performance evaluation. We recently 
reported that effective training and development programs are an 
integral part of enhancing the federal government's ability to attract 
and retain employees with the skills and competencies needed to achieve 
results and meet transformation challenges.[Footnote 7] A few 
participants expressed support for initiatives to strengthen recruiting 
of university students and partnering with the academic community to 
influence curriculum to better prepare students for working in the 
federal government.

Several participants also discussed the importance of retaining high-
performing employees, a practice of high-performing organizations. One 
invitee, who submitted comments prior to the forum because he could not 
attend, noted that high turnover in top managerial posts in general 
means newer supervisors and managers are spending less time in 
positions before moving up the chain of command. This individual stated 
that retaining top managers beyond retirement would alleviate such 
situations.

Finally, some of the participants stated that the federal government's 
hiring process poses an impediment to achieving higher performance 
because it is too slow and too complex, which undermines the federal 
government's ability to hire individuals with the right skills and 
experience. Specifically, participants discussed the difficulty of 
identifying job applicants that are starting their professional federal 
careers. One participant noted that more aggressive internship programs 
might help because it would enable federal agencies to offer permanent 
jobs to interns who perform well. The invitee, who submitted comments 
prior to the forum, proposed that agencies looking to fill critical 
jobs might be more successful if the federal government maintained a 
database of qualified individuals. This database could be used to send 
notifications of vacancies or be accessed by agencies searching for 
qualified candidates. We have reported that high-performing 
organizations need a results-oriented workforce to accomplish their 
missions, but that the current federal hiring process often falls short 
of meeting the needs of agencies, managers, and applicants.[Footnote 8]

Next Steps to Foster Development of High-Performing Organizations: 

The Comptroller General also offered several options that could be 
adopted to facilitate transformation and to achieve high performance in 
the federal government that the Congress, the executive branch such as 
the Office of Management and Budget, the Office of Personnel 
Management, and other federal agencies, as well as public, for-profit, 
and not-for-profit organizations could pursue. Several of the 
participants provided their views on these options and their 
experiences with them. These options included (1) establishing a 
governmentwide transformation fund where federal agencies could apply 
for funds to make short-term targeted investments, based on a well-
developed business case, (2) employing the Chief Operating Officer 
concept or establishing a related senior management position, such as a 
Principal Under Secretary for Management and/or Chief Administrative 
Officer, to provide long-term attention and focus on management issues 
and transformational change at selected federal agencies, and (3) 
examining certain federal budget reforms, such as a biennial budget 
process, which could encourage the Congress and federal agencies to 
focus on long-range issues and possibly provide more time for oversight 
of existing government programs, policies, functions, and activities.

Governmentwide Transformation Fund: 

Several participants discussed the idea of a governmentwide 
transformation fund as one proposal for helping federal agencies 
transition into higher performance. In prior testimony, we have 
proposed establishing a governmentwide fund where agencies, based on a 
well-developed business case, could apply for funds to modernize their 
performance management systems and ensure that those systems have 
adequate safeguards to prevent abuse.[Footnote 9] The basic idea of the 
fund would be to provide short-term targeted investments needed to 
prepare agencies to use their performance management systems as 
strategic tools to achieve organizational results and drive cultural 
change. If successful, this approach to targeted investments could be 
expanded to foster and support agencies' related transformation 
efforts, including other aspects of the high-performing organization 
concept recommended by the Commercial Activities Panel.[Footnote 10] To 
illustrate how such a funding approach could work, the Congress 
recently authorized the Secretary of Defense to implement a pilot 
program whereby selected Department of Defense organizations are 
provided incentives to re-engineer their operations in order to become 
high-performing organizations.[Footnote 11]

Some of the participants offered possible approaches for a 
governmentwide transformation fund. For example, one participant 
described a special funding program in the United Kingdom intended to 
assist government agencies in implementing reforms, but the agencies 
had to reimburse the government. Another participant explained how 
"performance partnerships" work for agencies in one state government. 
Agencies received funding to implement a new information technology 
system only after they had collaborated with other members of the 
partnership and met other requirements of the performance partnership. 
One participant proposed that the federal government have 
governmentwide standards to guide these transformation initiatives. 
Another participant said the Congress should take part in creating 
these standards and they should resemble the kinds of performance 
standards described in the President's Management Agenda.[Footnote 12]

On the other hand, some participants expressed concern that federal 
agencies would only implement transformation initiatives if they 
received funding through a governmentwide transformation fund. Further, 
some of the participants stated that federal agencies would have less 
commitment to the success of transformation initiatives if the agencies 
did not fund the initiatives themselves. One participant proposed 
setting aside a portion of the specific agency's budget as an incentive 
to fund and implement transformation initiatives.

Chief Operating Officer: 

The possibility of employing the Chief Operating Officer concept or 
establishing a related senior management position, such as a Principal 
Under Secretary for Management and/or Chief Administrative Officer, to 
provide long-term attention and focus on management issues and 
transformational change at selected federal agencies was raised during 
discussions about the importance of continuity of leadership for 
federal agencies. On September 9, 2002, the Comptroller General 
convened a roundtable of executive branch leaders and management 
experts to discuss the Chief Operating Officer concept and how it might 
apply within selected federal departments and agencies as one 
leadership strategy to address certain systemic federal governance 
challenges.[Footnote 13] There was general agreement at the 2002 
roundtable on a number of overall themes concerning the need for 
agencies to do the following: 

* Elevate attention on management issues and transformational change at 
selected federal agencies. The nature and scope of the changes needed 
in many agencies require the sustained and inspired commitment of the 
top political and career leadership.

* Integrate various key management and transformation efforts. While 
officials with management responsibilities often have successfully 
worked together, there needs to be a single point within agencies with 
the perspective and responsibility--as well as authority--to ensure the 
successful implementation of functional management and, if appropriate, 
transformational change efforts.

* Institutionalize accountability for addressing management issues and 
leading transformational change. The management weaknesses in some 
agencies are deeply entrenched and long standing and will take years of 
sustained attention and continuity to resolve. In addition, making 
fundamental changes in agencies' cultures will require a long-term 
effort. In the federal government, the frequent turnover of the 
political leadership has often made it difficult to obtain the 
sustained and inspired attention required to make needed changes.

As discussed earlier, participants generally agreed that high-
performing organizations have strong and sustained leadership. On the 
Chief Operating Officer concept, some of the participants discussed 
ways to ensure long-term attention and focus on management issues at 
federal agencies. The Comptroller General noted that in Canada, the 
United Kingdom, and Australia, government agencies are managed by a 
minister who is a political official and a deputy minister who is a 
career civil servant. Another participant stated that federal agencies 
need two types of top leaders-one dedicated to internal operations and 
one who is more externally focused.

Federal Budget Reforms: 

The Comptroller General asked participants to consider whether certain 
federal budget reforms, such as a biennial budget, would encourage the 
Congress and federal agencies to focus on long-range issues and 
possibly provide more time for oversight of existing government 
programs, policies, functions, and activities. In July 2001, we 
testified on considerations for updating the Budget Enforcement 
Act.[Footnote 14] We stated that those who have suggested that changing 
the appropriations cycle from annual to biennial believe it could (1) 
provide more focused time for congressional oversight of programs, (2) 
shift the allocation of agency officials' time from the preparation of 
budgets to improved financial management and analysis of program 
effectiveness, and (3) enhance agencies' abilities to manage their 
operations by providing more certainty in funding over two years. 
However, while we have said biennial budgeting would change the nature 
of congressional oversight, we have also said it would bring neither 
the end of congressional control nor the guarantee of improved 
oversight. It would require a change in the nature of that control. If 
the Congress decides to proceed with a change to a biennial budget 
cycle--including a biennial appropriations cycle--careful thought is 
necessary on implementation issues.

One participant stated that it would be useful to learn more from those 
states or countries that have biennial budgets to determine best 
practices.[Footnote 15] Another participant stated that the biennial 
budget was attractive theoretically, but that it would be difficult to 
convince the Congress of the benefits of a biennial budget and 
difficult to implement. One participant noted that the Department of 
Defense develops a biennial budget, but that it still must proceed 
through the annual appropriations process along with other federal 
agencies.

[End of section]

Appendix I Forum Participants: 

Facilitator: 

David M. Walker; Comptroller General of the United States, U.S. General 
Accounting Office.

Participants: 

Lawrence F. Alwin, CPA ; State Auditor, Texas State Auditor's Office.

Jonathan Breul; Associate Partner of IBM Business Consulting Services 
and Senior Fellow at the IBM Center for The Business of Government.

Colin Campbell; Canada Research Chair in U.S. Government and Politics, 
University of British Columbia.

Jeff Chambers; Vice President of Human Resources, SAS.

Gene L. Dodaro; Chief Operating Officer, U.S. General Accounting 
Office.

William Eggers; Global Director, Public Sector, Deloitte Research.

Janet Hale; Under Secretary for Management, Department of Homeland 
Security.

Mary Hamilton; Executive Director, American Society for Public 
Administration.

Sallyanne Harper; Chief Mission Support Officer and Chief Financial 
Officer, U.S. General Accounting Office.

Ted Hoff; Vice President Learning, IBM Corporation.

Dr. Shirley Ann Jackson; President, Rensselaer Polytechnic Institute.

John Kamensky; Associate Partner of IBM Business Consulting Services 
and Senior Fellow at the IBM Center for The Business of Government.

Colleen Kelley; National President, National Treasury Employees Union.

Gail McGinn; Deputy Under Secretary of Defense for Plans, Department of 
Defense.

Patricia McGinnis; President and Chief Executive Officer, Council for 
Excellence in Government.

Frank A. Partlow, Jr.; Chief of Staff, Government Printing Office.

Marta Brito Perez; Associate Director, Human Capital Leadership and 
Merit System Accountability, Office of Personnel Management.

John Potter; Postmaster General and Chief Executive Officer, U.S. 
Postal Service.

Jacqueline Simon; Public Policy Director, American Federation of 
Government Employees.

A.W. Pete Smith, Jr.; President and Chief Executive Officer, Private 
Sector Council.

Max Stier; President and Chief Executive Officer, Partnership for 
Public Service.

Robert Tobias; Director, Institute for the Study of Public Policy 
Implementation, American University.

[End of section]

Appendix II: Related GAO Products: 

U.S. Postal Service: Bold Action Needed to Continue Progress on Postal 
Transformation. [Hyperlink, http: //www.gao.gov/cgi-bin/getrpt?GAO-
04-108T]. Washington, D.C.: November 5, 2003.

Discusses the need for fundamental reform at the U.S. Postal Service 
and identifies various steps that the Service can take to modernize and 
improve its effectiveness and efficiency. While the Service has begun 
to implement a transformation plan, cut costs, and become more 
efficient, it continues to face a number of challenges.

Results-Oriented Government: Shaping the Government to Meet 21st 
Century Challenges. [Hyperlink, http: //www.gao.gov/cgi-bin/
getrpt?GAO-03-1168T]. Washington, D.C.: September 17, 
2003.

Describes significant performance and management problems facing the 
federal government and the importance of periodic reexamination and 
reevaluation of agencies' activities. Suggests a range of options that 
the Congress could use to eliminate redundancy and improve federal 
operations.

Truth And Transparency: The Federal Government's Financial Condition 
And Fiscal Outlook, delivered by The Honorable David M. Walker, 
Comptroller General of the United States, at the National Press Club, 
Washington, D.C.: September 17, 2003.

Provides a candid description of the federal government's current 
financial condition and fiscal outlook for the coming years, and 
presents several suggestions for the consideration of the Congress, the 
Administration, and others on how to address current and future 
financial challenges.

GAO: Transformation, Challenges, and Opportunities. [Hyperlink, 
http: //www.gao.gov/cgi-bin/getrpt?GAO-03-1167T]. 
Washington, D.C.: September 16, 2003.

Discusses GAO's major transformation effort over the past four years to 
effectively position the agency for the future including various 
initiatives that have helped GAO become more strategic, results-
oriented, partnerial, and responsive. Identifies challenges and 
opportunities that still remain.

Results-Oriented Cultures: Implementation Steps to Assist Mergers and 
Organizational Transformations. [Hyperlink, http: //www.gao.gov/cgi-
bin/getrpt?GAO-03-669]. Washington, D.C.: July 2, 2003.

Building on the nine key practices for successful mergers and 
transformations identified at GAO's September 2002 forum on the issue, 
this report identifies specific implementation steps for each practice 
illustrated by private and public sector examples.

FBI Reorganization: Progress Made in Efforts to Transform, but Major 
Challenges Continue. [Hyperlink, http: //www.gao.gov/cgi-bin/
getrpt?GAO-03-759T]. Washington, D.C.: June 18, 2003.

Reviews the FBI's efforts to reorganize and transform and finds that 
the agency has made progress in some areas over the past year, but a 
number of major challenges remain.

Human Capital: Building on DOD's Reform Effort to Foster Governmentwide 
Improvements. GAO-03-851T. Washington, D.C.: June 4, 2003.

Provides GAO's observations on recent DOD human capital reform 
proposals accompanying that agency's broader transformation effort. 
Identifies the need for governmentwide reform so that federal agencies 
can strategically manage their human capital.

Major Management Challenges and Program Risks: A Governmentwide 
Perspective. [Hyperlink, http: //www.gao.gov/cgi-bin/getrpt?GAO-03-
95]. Washington, D.C.: January 2003.

Outlines an array of challenges and opportunities for federal agencies 
to enhance performance, ensure accountability, and position the nation 
for the future. Describes transformation efforts underway at several 
agencies to make their cultures more results-oriented, customer-
focused, and collaborative in nature.

Highlights of a GAO Forum: Mergers and Transformation: Lessons Learned 
for a Department of Homeland Security and Other Federal Agencies. 
[Hyperlink, http: //www.gao.gov/cgi-bin/getrpt?GAO-03-293SP]. 
Washington, D.C.: November 14, 2002.

Summarizes the findings of a GAO forum held in September 2002 to 
identify useful practices learned from major private and public sector 
organizational mergers and transformations that federal agencies, 
including the new Department of Homeland Security, could implement to 
successfully transform their cultures.

Highlights of a GAO Roundtable: The Chief Operating Officer Concept: A 
Potential Strategy to Address Federal Governance Challenges. 
[Hyperlink, http: //www.gao.gov/cgi-bin/getrpt?GAO-03-192SP]. 
Washington, D.C.: October 4, 2002.

Summarizes the findings of a GAO roundtable held in September 2002 on 
the Chief Operating Officer concept and how it might be used in 
selected federal agencies as one strategy to address certain systemic 
governance and management challenges.

[End of section]

Appendix IV: Selected Bibliography on High-Performing Organizations 
and Networked Government: 

This selected bibliography provides additional resources and 
information on how federal agencies work within networks and 
partnerships to achieve results and outcomes. Prior to our forum on 
high-performing organizations, we met with a number of representatives 
from the public, not-for-profit, and for-profit sectors, as well as 
academia, who helped us develop the themes that we explored during the 
forum. This selected bibliography was culled from materials cited by 
these representatives in our discussions with them as well as from our 
own review and knowledge of the literature on this topic.

Eggers, William D. and Stephen Goldsmith. Government by Network: The 
New Public Management Imperative. Deloitte Research and The Innovations 
Program at the John F. Kennedy School of Government at Harvard 
University, February 2004 (forthcoming).

Describes the emergence of networked government as a fundamentally 
different organizational model for the formulation and delivery of 
public services. Identifies different types of networks and provides 
illustrative case studies.

Atkinson, Robert D. Network Government for the Digital Age. Washington, 
D.C.: Progressive Policy Institute, May 2003.

Outlines a framework for thinking about government in the Information 
Age that emphasizes "network government" and promotes collective action 
to advance the public good. Provides steps for creating network 
government.

National Academy of Public Administration. Powering the Future: High 
Performance Partnerships. Washington, D.C.: April 2003.

Identifies the characteristics of a high-performing partnership based 
on the experiences of 10 cross-sector partnerships. Describes how the 
partnerships work and how they provide better outcomes.

Agranoff, Robert. Leveraging Networks: A Guide for Public Managers 
Working Across Organizations. Arlington, VA.: IBM Endowment for The 
Business of Government, March 2003.

Describes 12 networks of government organizations, intergovernmental 
entities, and nonprofits and outlines from managers' perspectives the 
critical elements for successful collaboration.

Kamarck, Elaine C. Applying 21st-Century Government to the Challenge of 
Homeland Security. Arlington, VA.: The PricewaterhouseCoopers 
Endowment for The Business of Government, June 2002.

Describes reinvented government, government by network, and government 
by market as alternatives to the bureaucratic model. Applies these 
models to the problem of homeland security.

Commercial Activities Panel. Commercial Activities Panel Final Report: 
Improving the Sourcing Decisions of the Government. Washington, D.C.: 
April 2002.

Presents 10 principles for a strategic approach to sourcing in the 
federal government and then uses these principles to assess the federal 
government's current approach and develop recommendations for 
improvement.

Fosler, R. Scott. Working Better Together: How Government, Business, 
and Nonprofit Organizations Can Achieve Public Purposes Through Cross-
Sector Collaboration, Alliances, and Partnerships. Washington, D.C.: 
Three Sector Initiative, 2002.

Identifies forces that that have blurred the conventional lines between 
government, business, and nonprofit organizations and offers lessons 
learned for making cross-collaboration efforts more effective.

Kettl, Donald F. The Transformation of Governance: Public 
Administration for Twenty-First Century America. Baltimore: Johns 
Hopkins University Press, 2002.

Discusses government's increasing reliance on tools such as grants, 
contracts, and loans that operate mainly through partnerships with 
nongovernmental players. Analyzes this transformation of governance and 
highlights the need for greater capacity to work with nongovernmental 
partners.

Linden, Russell M. Working Across Boundaries: Making Collaboration Work 
in Government and Nonprofit Organizations. San Francisco: Jossey-Bass, 
2002.

Provides a framework describing key elements of successful 
collaboration. Case studies demonstrate how organizations overcome 
obstacles to generate greater value by working together.

Salamon, Lester M. (ed.) The Tools of Government: A Guide to the New 
Governance. Oxford: Oxford University Press, 2002.

Contains 22 essays covering a wide range of topics concerning the 
different tools of public action and the role of third-party actors in 
delivering government services. Provides a systematic discussion of how 
these tools are being used to address public problems both in the 
United States and abroad.

Popovich, Mark G. (ed.) Creating High-Performance Government 
Organizations. Washington, D.C.: National Academy of Public 
Administration, 1998.

Provides guidance and tools intended to help managers and innovators at 
every level of government mold their organizations into results-
oriented, mission-driven operations.

[End of section]

Appendix V: GAO Forums and Roundtables (Planned and Past): 

GAO conducts periodic leadership forums and roundtables on topics 
affecting the federal government's role in meeting selected 21st 
century national challenges. Selected leaders and experts in various 
fields from the public, private and not-for-profit sectors are convened 
at these meetings to discuss certain key issues. The goal of each event 
is to produce dialogue that stimulates new partnerships and identifies 
actions designed to address the respective issues. A report summarizing 
the discussions without attribution and noting the participants who 
attended is published after each forum and roundtable.

Sessions that are planned and have been held are listed below, as well 
as detailed descriptions of each event. One of our most difficult and 
contentious national issues involves allocation of limited resources to 
meet different needs over different generations. This forum will be 
designed to discuss current and projected budget challenges at 
different levels of government caused by changing national priorities, 
known demographic trends, rising health care costs and other factors. 
This forum will explore possible metrics and methods that could be used 
to place greater attention on budgetary choices and tradeoffs in the 
connection of stewardship issues and inter-generational challenges.

Long-range Budget Challenges Forum; Fall 2004.

Human Capital and Civil Service Reform Forum; Spring 2004.

Effective human capital strategies are key to maximizing the 
government's performance, assuring its accountability and facilitating 
successful government transformations. This forum will discuss pending 
human capital reform efforts, recent legislation, and possible future 
legislative and administrative reform efforts. Special attention will 
be provided to developing an initial set of operating principles for 
determining agency-specific vs. governmentwide human capital reforms 
and seeking agreement on a legislative and regulatory template for 
providing agencies with greater human capital authorities.

Workforce Challenges and Opportunities in the 21st Century Forum; April 
22, 2004.

The U.S. may face significant worker and skills shortages in the 21st 
century as a result of long-term demographic and employment trends such 
as the aging of the large baby boom population together with slower 
labor force growth. In addition, the share of the workforce holding 
college degrees is projected to grow significantly slower than in the 
past. However, opportunities may exist for addressing the potential 
shortages such as increasing the workforce participation of seasoned 
workers, low-income individuals, those with disabilities, and foreign 
labor. This forum will discuss the future demands on the workforce, 
options for meeting these demands and their trade-offs, and the role 
government might play in helping to address these issues.

Health Care Forum; January 13, 2004.

The U.S. faces a huge and growing long-range fiscal imbalance due 
primarily to known demographic trends and rising health care costs. 
Concerned about these trends, the Comptroller General sponsored a forum 
to discuss with business leaders and health policy experts the current 
state of and the long-term challenges posed by the nation's health care 
system. In addition, the discussion focused on strategies for achieving 
an efficient, effective, reasonable, and sustainable health care 
financing and delivery system over the long term.

High-Performing Organizations Forum; November 6, 2003.

To respond to the governance challenges of the 21st century, government 
agencies must transform what they do, the way they do business, and in 
some cases, who does the government's business. This transformation 
must create a government that is less hierarchical, process-oriented, 
stovepiped, and inwardly focused and make government more partnership-
based, results-oriented, integrated, and externally focused. A goal of 
this transformation is to create high-performing organizations across 
the federal government. Government agencies will need to work better 
within networks--governmental and non-governmental organizations, and 
the private sector, both domestically and internationally--to achieve 
results. This forum identified the essential attributes of high-
performing organizations within a networked public management 
environment and possible next steps for creating high-performing 
organizations across the government.[Footnote 16]

Key National Indicators Forum; February 27, 2003.

The U.S. faces profound challenges today and in the future such as the 
aging of the baby boomers, rising health care costs, and threats to our 
national security. The information needed to help the nation's leaders 
and concerned citizens address these challenges is not as available, 
comparable, or reliable as it could be for making public policy 
choices. The purpose of the forum was to discuss whether and how to 
develop a set of key national indicators that will provide better 
information to national decision makers for making public policy 
choices as well as to the public as a whole.[Footnote 17] After the 
forum, several public and private sector institutions formed an 
informal national coordinating committee to begin organizing a national 
initiative as a temporary means of facilitating dialogue, work and 
funding to develop a more comprehensive national indicator system.

Governance and Accountability Forum; December 9, 2002.

Recent events have highlighted just how critical our corporate 
governance system and the accountability profession are to our market 
economy and civil society. This forum was designed to discuss 
implementation of the Sarbanes/Oxley Act of 2002, as well as other 
steps that have been taken, and additional steps that could be taken, 
to help improve the public confidence in these two critical 
foundations. Special emphasis was placed on steps designed to enhance 
independence of the corporate governance system, and the accounting/
auditing and attest/assurance models for the 21st century.
[Footnote 18]: 

Mergers/Transformation Forum; September 24, 2002.

The creation of the new Department of Homeland Security represents a 
major transformation challenge for the U.S. government. The Comptroller 
General facilitated a forum to identify and discuss useful practices 
learned from major private and public sector organizational mergers and 
transformations that federal agencies could implement to successfully 
transform their cultures. While there is no one right way to manage a 
successful merger or transformation, the participants' discussion 
identified key practices to ultimately create a new organization that 
is more than the "sum of its parts." GAO subsequently identified 
implementation steps for these practices to assist organizational 
mergers and transformations.[Footnote 19]: 

Chief Operating Officer Roundtable; September 9, 2002.

GAO has amply documented that agencies are suffering from a range of 
long-standing management problems that are undermining their abilities 
to accomplish their missions and achieve results. The Comptroller 
General facilitated this roundtable to discuss the Chief Operating 
Officer concept and how it might apply within selected federal 
departments and agencies as one strategy to address certain systemic 
federal governance and management challenges. There was general 
agreement that the following three themes provided a course of action 
for the Chief Operating Officer concept (1) elevate attention on 
management issues and transformational change, (2) integrate various 
key management and transformation efforts, and (3) institutionalize 
accountability for addressing management issues and leading 
transformational change.[Footnote 20]

Governance, Transparency, and Accountability Forum; February 25, 2002.

The unexpected bankruptcy of Enron and the financial difficulties 
experienced by several other large corporations resulted in substantial 
losses to employees and shareholders. The Comptroller General convened 
a forum that focused on corporate governance, transparency, and 
accountability issues to assist the Congress in identifying systemic 
issues and changes that could serve to reduce the possibility of other 
Enron-like situations in the future. Forum participants included 
individuals from federal and state government, the private sector, 
standards-setting and oversight bodies, and a variety of other 
interested parties. The results of this forum, along with other GAO 
analysis, testimony, and reports, helped inform the Congress as it 
drafted legislation to strengthen government oversight of and protect 
the public's interest in the nation's financial markets.[Footnote 21]

(450285): 

FOOTNOTES

[1] See U.S. General Accounting Office, Results-Oriented Cultures: 
Implementation Steps to Assist Mergers and Organizational 
Transformations, GAO-03-669 (Washington, D.C.: July 2003).

[2] See U.S. General Accounting Office, Results-Oriented Cultures: 
Creating a Clear Linkage between Individual Performance and 
Organizational Success, GAO-03-488 (Washington, D.C.: March 2003). 

[3] See U.S. General Accounting Office, A Model of Strategic Human 
Capital Management, GAO-02-373SP (Washington, D.C.: March 2002).

[4] See U.S. General Accounting Office, Public-Private Partnerships: 
Key Elements of Federal Building and Facility Partnerships, GAO/GGD-99-
23 (Washington, D.C.: February 1999).

[5] See U.S. General Accounting Office, Human Capital: Key Principles 
for Effective Strategic Workforce Planning, GAO-04-39 (Washington, 
D.C.: December 2003).

[6] See U.S. General Accounting Office, Human Capital: Insights for 
U.S. Agencies from Other Countries' Succession Planning and Management 
Initiatives, GAO-03-914 (Washington, D.C.: September 2003).

[7] See U.S. General Accounting Office, Human Capital: A Guide for 
Assessing Strategic Training and Development Efforts in the Federal 
Government, GAO-03-893G (Washington, D.C.: July 2003).

[8] See U.S. General Accounting Office, Human Capital: Opportunities to 
Improve Executive Agencies' Hiring Processes, GAO-03-450 (Washington, 
D.C.: May 2003).

[9] U.S. General Accounting Office, Human Capital: Building on DOD's 
Reform Effort to Foster Governmentwide Improvements, GAO-03-851T 
(Washington, D.C.: June 4, 2003).

[10] The Commercial Activities Panel was mandated by section 832 of the 
National Defense Authorization Act for Fiscal Year 2001, which required 
the Comptroller General to convene a panel of experts to study the 
process used by the federal government to make sourcing decisions. 
After a yearlong study, the panel published its report on April 30, 
2002. See Commercial Activities Panel, Improving the Sourcing Decisions 
of the Government: Final Report (Washington, D.C.: April 30, 2002). The 
report can be found on GAO's Web site at www.gao.gov under the 
Commercial Activities Panel heading.

[11] National Defense Authorization Act for Fiscal Year 2004, Section 
337, Public Law 108-136, Nov. 24, 2003. 

[12] Office of Management and Budget, The President's Management 
Agenda, Fiscal Year 2002 (Washington, D.C.: August 2001).

[13] U.S. General Accounting Office, Highlights of a GAO Roundtable: 
The Chief Operating Officer Concept: A Potential Strategy to Address 
Federal Governance Challenges, GAO-03-192SP (Washington, D.C.: October 
2002).

[14] See U.S. General Accounting Office, Budget Process: Considerations 
for Updating the Budget Enforcement Act, GAO-01-991T (Washington, D.C.: 
July 19, 2001).

[15] See U.S. General Accounting Office, Biennial Budgeting: Three 
States' Experiences, GAO-01-132 (Washington, D.C.: October, 2000).

[16] See U.S. General Accounting Office, Highlights of a GAO Forum on 
High-Performing Organizations: Metrics, Means, and Mechanisms for 
Achieving High Performance in the 21st Century Public Management 
Environment, GAO-04-343SP (Washington, D.C.: Feb. 13, 2004).

[17] See U.S. General Accounting Office in Cooperation With The 
National Academies, Forum on Key National Indicators: Assessing the 
Nation's Position and Progress, GAO-03-672SP (Washington, D.C.: May 
2003).

[18] See U.S. General Accounting Office, GAO Forum on Governance and 
Accountability: Challenges to Restore Public Confidence in U.S. 
Corporate Governance and Accountability Systems, GAO-03-419SP 
(Washington, D.C.: Jan. 24, 2003).

[19] See U.S. General Accounting Office, Highlights of a GAO Forum: 
Mergers and Transformation: Lessons Learned for a Department of 
Homeland Security and Other Federal Agencies, GAO-03-293SP (Washington, 
D.C.: Nov. 14, 2002) and Results-Oriented Cultures: Implementation 
Steps to Assist Mergers and Organizational Transformations, GAO-03-669 
(Washington, D.C.: July 2, 2003).

[20] See U.S. General Accounting Office, Highlights of a GAO 
Roundtable: The Chief Operating Officer Concept: A Potential Strategy 
to Address Federal Governance Challenges, GAO-03-192SP (Washington, 
D.C.: Oct. 4, 2002).

[21] See U.S. General Accounting Office, Highlights of GAO's Corporate, 
Governance, Transparency and Accountability Forum, GAO-02-494SP 
(Washington, D.C.: March 5, 2002).

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