GAO reviewed federal agencies' human resource management (HRM) information systems development plans.

GAO noted that: (1) GAO has observed that the 24 Chief Financial Officers Act agencies have a variety of activities under way to restructure their HRM function; (2) new information technology development is an integral part of these HRM restructuring efforts; (3) by design, these systems commonly integrate HRM and payroll information as part of agencies' initiatives to streamline these processes; (4) because agencies design these systems independently to meet specific agency needs, as well as governmentwide statutory requirements, the potential exists for great variation in system design; and (5) according to some agencies' officials, the need to standardize information requirements as agencies develop new HRM information systems is reemerging as an issue.