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Testimony: 

Before the Subcommittee on Civil Service and Agency 
Organization,Committee on Government Reform, House of Representatives:

Release on Delivery Expected at 2:00 p.m. EDT Wednesday, September 17, 
2003:

Results-Oriented Government:

Shaping the Government to Meet 21st Century Challenges:

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

[Hyperlink, http://www.gao.gov/cgi-bin/getrpt?GAO-03-1134T] GAO-03-
1168T:

GAO Highlights:

Highlights of GAO-03-1168T, a report to the Subcommittee on Civil 
Service and Agency Organization, Committee on Government Reform, House 
of Representatives 

Why GAO Did This Study:

GAO has sought to assist the Congress and the executive branch in 
considering the actions needed to support the transition to a more 
high-performing, results-oriented, and accountable federal government. 
At the Subcommittee’s request, GAO provided perspectives on the 
federal government’s overall structure and the need for reorganization 
to improve performance.

What GAO Found:

Through normal evolution and inertia over the years, the United States 
now has a government that is weighed down by organizations with 
significant performance and management problems as well as duplicative 
and overlapping missions and functions. This situation is exacerbated 
by ways of doing business that, in some cases, are better suited for 
the beginning of the 20th century than the 21st century. Given the 
changed circumstances and stark fiscal realities, the nation simply 
cannot afford unnecessary, redundant, or inefficient organizations, 
programs, or operations.

Periodic reexamination and reevaluation of federal agencies’ 
activities have never been more important than they are today. The 
federal government must address and adapt to major trends in the 
nation and around the world. At the same time, our nation faces 
serious, long-term fiscal challenges. Fundamental reexamination of 
federal agencies’ roles, functions, and structure is never easy. 
Reorganizing government can be an immensely complex and politically 
charged activity. Those who would reorganize government must make 
their rationale clear and build a consensus for change if proposed 
reorganizations are to succeed. All key players must be involved in 
the process—the Congress, the President, affected executive branch 
agencies, their employees and unions, and other interested parties, 
including the public.

Regardless of the number and nature of federal entities, the 
government’s goal should be to create high-performing organizations. 
The federal government needs to look not only at what business it is 
in, but how it does business. Practices that were good 50 years ago 
may not make sense today. Old, outdated practices and systems result 
in inefficiency and waste of resources that the nation cannot afford. 
Management reform will be vitally important to agencies in 
transforming their cultures to address the changing role of the 
government in the 21st century. 

Strategic human capital management should be a centerpiece of any 
serious change management initiative or any effort to transform the 
cultures of government agencies. It is a vital element to the success 
of any government restructuring efforts, whether within an existing 
agency or across current agency boundaries. People are an agency’s 
most important organizational asset. An organization’s people define 
its character, affect its capacity to perform, and represent the 
knowledge base of the organization. 

What GAO Recommends:

We did not make recommendations in this testimony. However, we 
suggested a range of options that the Congress could use to eliminate 
redundancy and improve federal operations to meet the challenges the 
federal government faces at the beginning of the 21st century. 

www.gao.gov/cgi-bin/getrpt?GAO-03-1168T.

To view the full product, including the scope and methodology, click 
on the link above. For more information, contact Patricia A. Dalton at 
(202) 512-6737 or daltonp@gao.gov.

[End of section]

Chairwoman Davis and Members of the Subcommittee:

I appreciate the opportunity to address this vital topic: how can the 
federal government meet the large and emerging challenges it faces and 
become more effective?

The federal government is in a period of profound transition and faces 
an array of challenges and opportunities to enhance performance, ensure 
accountability, and position the nation for the future. A number of 
overarching trends, such as diffuse security threats and homeland 
security needs, increasing global interdependency, the shift to 
knowledge-based economies, and the looming fiscal challenges facing our 
nation drive the need to reconsider the role of the federal government 
in the 21st century, how the government should do business (including 
how it should be structured), and in some instances who should do the 
government's business. The proposed Government Accountability and 
Streamlining Act of 2003 (H.R. 2743), introduced by Chairwoman Davis, 
recognizes the need to address these critical issues.

The challenges we face are significant and require action by a variety 
of parties. Through normal evolution and inertia over the years, we now 
have a government that is weighed down by organizations with 
significant performance and management problems as well as duplicative 
and overlapping missions and functions. This situation is exacerbated 
by ways of doing business that, in some cases, are better suited for 
the beginning of the 20th century than the 21st century. Given the 
changed circumstances and stark fiscal realities, we simply cannot 
afford unnecessary, redundant, or inefficient organizations, programs, 
or operations.

We need to begin by reexamining the base of government programs, 
policies, and operations to make government more effective and relevant 
to a changing society--a government that is as free as possible of 
outmoded commitments and operations. This is true for at least two 
reasons. First, as I will discuss briefly, known demographic and health 
care cost trends drive a fiscal future that is--absent significant 
changes--clearly unsustainable. Second--and this will be the main focus 
of this testimony--whatever role the American people choose for the 
federal government, its activities should be conducted in the most 
effective manner possible.

We now have both an opportunity and an obligation to take a look at 
what the government should be doing and how it should go about doing 
its work. Based on GAO's recent experiences with restructuring, such a 
fundamental reexamination of government missions, functions, and 
activities could improve government effectiveness and efficiency and 
enhance accountability by reducing the number of entities managed, 
thereby broadening spans of control, reducing unnecessary overhead, 
increasing flexibility, and fully integrating--rather than merely 
coordinating--related government activities.

GAO has sought to assist the Congress and the executive branch in 
considering the actions needed to support the transition to a more 
high-performing, results-oriented, and accountable federal government. 
We believe that it is crucial for both the Congress and the executive 
branch to work together constructively and on a bipartisan basis in 
addressing a range of "good government" issues.

My statement today will focus on six points:

* the impact of current trends and increasing fiscal challenges,

* the need to reexamine how departments and agencies are managing their 
programs and organizations,

* the need to reassess how federal agencies do business,

* the importance of strategic human capital management,

* GAO as an example of positive change, and:

* options for strengthening congressional oversight.

This testimony draws upon our wide-ranging, ongoing, and completed work 
on government transformation, organization, management, human capital, 
and budget issues. We conducted our work in accordance with generally 
accepted government auditing standards.

Impact of Emerging Trends and Fiscal Challenges:

Periodic reexamination and reevaluation of federal agencies' activities 
has never been more important than it is today. The federal government 
must address and adapt to major trends in our country and around the 
world. At the same time, our nation faces a serious, long-term fiscal 
challenge. Increased pressure also comes from world events: both from 
the recognition that we cannot consider ourselves "safe" between two 
oceans--which has increased demands for spending on homeland security-
-and from the U.S. role in combating terrorism and an increasingly 
interdependent world.

Our country's transition into the 21st century is characterized by a 
number of key trends, including:

* the national and global response to terrorism and other threats to 
our personal and national security;

* the increasing interdependence of enterprises, economies, markets, 
civil societies, and national governments, commonly referred to as 
globalization;

* the shift to market-oriented, knowledge-based economies;

* an aging and more diverse U.S. population;

* rapid advances in science and technology and the opportunities and 
challenges created by these changes;

* challenges and opportunities to maintain and improve the quality of 
life for the nation, communities, families, and individuals; and:

* the changing and increasingly diverse nature of governance structures 
and tools.

As the nation and government policymakers grapple with the challenges 
presented by these evolving trends, they do so in the context of 
rapidly building fiscal pressures. GAO's long-range budget simulations 
show that this nation faces a large and growing structural deficit due 
primarily to known demographic trends and rising health care costs. The 
fiscal pressures created by the retirement of the baby boom generation 
and rising health costs threaten to overwhelm the nation's fiscal 
future. As figure 1 shows, by 2040, absent reform or other major tax or 
spending policy changes, projected federal revenues will likely be 
insufficient to pay more than interest on publicly held debt. Further, 
our recent shift from surpluses to deficits means the nation is moving 
into the future in a weaker fiscal position.

Figure 1: Composition of Spending as a Share of GDP Assuming 
Discretionary Spending Grows with GDP after 2003 and All Expiring Tax 
Provisions Are Extended:

[See PDF for image]

Notes: Although all expiring tax cuts are extended, revenue as a share 
of gross domestic product (GDP) increases through 2013 due to (1) real 
bracket creep, (2) more taxpayers becoming subject to the Alternative 
Minimum Tax, and (3) increased revenue from tax-deferred retirement 
accounts. After 2013, revenue as a share of GDP is held constant. This 
simulation assumes that currently scheduled Social Security benefits 
are paid in full throughout the simulation period.

[End of figure]

The United States has had a long-range budget deficit problem for a 
number of years, even during recent years in which we had significant 
annual budget surpluses. Unfortunately, the days of surpluses are gone, 
and our current and projected budget situation has worsened 
significantly. The bottom line is that our projected budget deficits 
are not manageable without significant changes in "status quo" 
programs, policies, processes, and operations.

Doing nothing is simply not an option nor will marginal efforts be 
enough. Tough, difficult choices will have to be made. Clearly, the 
federal government must start to exercise more fiscal discipline on 
both the spending side and the tax side. While many spending increases 
and tax cuts may be popular, they may not all be prudent. However, 
there is not a single solution to the problems we face, but a number of 
solutions are needed. And, it will take the combined efforts of many 
parties over an extended period to address these fiscal challenges 
successfully.

One needed improvement is streamlining and simplifying the federal 
government's organizational structure to make it more economical, 
efficient, effective, flexible, responsive, and accountable. This 
includes addressing both fragmentation of effort and duplicative, 
overlapping, and conflicting government programs, policies, and 
operations. We need governmental organizations that embrace modern 
management practices of the 21st century, including a strategic human 
capital management approach. Streamlining the federal government to 
eliminate unnecessary redundancy and inefficient operations will help 
address our growing fiscal problems. It will not by itself solve the 
problem, but it certainly will help.

Need to Reexamine How Departments and Agencies Are Managing Their 
Programs and Organizations:

It is important to reexamine periodically whether current programs and 
activities remain relevant, appropriate, and effective in delivering 
the government that Americans want, need, and can afford. This includes 
assessing the sustainability of the programs over time as well as the 
effectiveness of a range of tools--such as grants, loan guarantees, tax 
incentives, regulation, and enforcement--that are used to achieve 
results. Many federal programs--their goals, organizations, processes, 
and infrastructures--were designed years ago to meet the demands as 
determined at that time and within the technological capabilities of 
earlier eras. We currently have 15 departments and numerous independent 
agencies. The recent report of the Volcker Commission found that "fifty 
years have passed since the last comprehensive reorganization of the 
government" and that "the relationship of the federal government to the 
citizens it services became vastly broader and deeper with each passing 
decade." The commission recommended a fundamental reorganization of the 
federal government into a limited number of mission-related executive 
departments to improve its capacity to design and implement public 
policy. I believe that GAO's past and present work supports the 
validity of this finding. As a result, we should begin to take the 
steps necessary to make this recommendation a reality. This hearing is 
one step toward doing so.

I believe that a number of events over the last few years, combined 
with a greater understanding of broad trends, have fostered growing 
recognition that fundamental change is necessary. This presents the 
Congress and the executive branch with an opportunity to create highly 
effective, performance-based organizations that can strengthen the 
nation's ability to meet the challenges of the 21st century and reach 
beyond our current level of achievement. Many departments and agencies 
were created in a different time and in response to problems and 
priorities very different from today's challenges. Some have achieved 
their one-time missions, yet they are still in operation. Many have 
accumulated responsibilities beyond their original purposes. Others 
have not been able to demonstrate how they are making a difference in 
real and concrete terms. Still others have overlapping or conflicting 
roles and responsibilities. Redundant, unfocused, and uncoordinated 
programs waste scarce resources, confuse and frustrate program 
customers, and limit overall program effectiveness.

Fundamental reexamination of federal agencies' roles, functions, and 
structure is never easy. Reorganizing government can be an immensely 
complex and politically charged activity. Those who would reorganize 
government must make their rationale clear and build a consensus for 
change if proposed reorganizations are to succeed. All key players must 
be involved in the process--the Congress, the President, affected 
executive branch agencies, their employees and unions, and other 
interested parties, including the public.

In recent years, events have driven us to reassess several major 
components of government. In response to the events of September 11, 
2001, the Department of Homeland Security was established. Seeing a 
pressing need, the government moved expeditiously to form this new 
agency and thus consolidate many disparate homeland security functions 
under a single agency. However, the formation of the Department of 
Homeland Security is still a work in progress. In January of this year, 
we designated the implementation and transformation of the Department 
of Homeland Security as high risk.[Footnote 1] The size and complexity 
of the effort and the challenges the department inherited will require 
sustained attention over time for the department to reach its full 
potential.

Driven in part by the events of September 11, 2001, the Federal Bureau 
of Investigation (FBI) is also undergoing a major transformation, 
including a multiphase reorganization, first announced in December 
2001. The first phase is designed to strengthen the FBI's management 
structure, enhance accountability, reduce executive span of control, 
and establish two new divisions for Records Management and Security. 
The second phase is designed to build, among other things, a national 
terrorism response capability that is larger and more mobile, agile, 
and flexible by shifting resources from other areas within the FBI. In 
June of this year, 18 months into the effort, we reported progress in 
several areas but noted that major challenges remain. These challenges 
included the continued need for a comprehensive transformation plan, an 
updated strategic plan, and a human capital strategic plan.[Footnote 2]

The tragedy of Columbia has turned a spotlight on the weaknesses in the 
National Aeronautics and Space Administration's (NASA) organization and 
culture. The recent report of the Columbia Accident Investigation Board 
made a number of very specific recommendations related to the NASA's 
organization. NASA now must take a hard look at its organizational 
structure and culture. While NASA has undertaken numerous programs that 
have greatly advanced scientific and technological knowledge, the 
agency is at a critical juncture, and major management improvements are 
needed. Earlier this year, we outlined several major management 
challenges at NASA in human capital, contract, and financial 
management, some of which have existed for years.[Footnote 3]

Improved performance has been a primary goal of several other 
restructuring efforts under way. For example, the Internal Revenue 
Service (IRS) is in the midst of a long-term modernization.[Footnote 4] 
In addition, the Department of Defense (DOD) is in the process of 
transforming its business operations, and the U.S. Postal Service faces 
the challenge of transforming its business model for the 21st 
century.[Footnote 5]

These are some recent examples of building consensus and undertaking 
restructuring to meet new or changed missions and goals. To a great 
extent, these changes were driven by catastrophic events. Even with 
dramatic events demonstrating the need for change, these 
reorganizations and transformations will not be easy. It is likely to 
be even more difficult to build consensus for reorganization and change 
when there is not such an event driving it. However, current trends, 
poor performance, and growing fiscal pressures demand that we make the 
effort. We simply cannot afford unnecessary redundancy and inefficiency 
in the government, especially in light of impending fiscal challenges 
and taxpayers deserve better.

GAO's work has documented the widespread fragmentation and overlap in 
both federal missions and individual federal programs. As new needs are 
identified, the common response has been to add new responsibilities 
and roles within federal departments and agencies, perhaps targeted to 
a newly identified clientele or involving a new program delivery 
approach. In the worst-case scenario, new programs are layered onto 
existing programs that have failed or performed poorly. Though our work 
also suggests that some issues, such as security, may warrant the 
involvement of multiple agencies or more than one approach, 
fragmentation and overlap often adversely affect the economy, 
efficiency, and effectiveness of the federal government.

Last month, we issued a report, Opportunities for Oversight and 
Improved Use of Taxpayer Funds: Examples from Selected GAO 
Work.[Footnote 6] In this report, we highlight opportunities for and 
specific examples of legislative and administrative change that might 
yield budgetary savings. Several examples clearly illustrate the need 
to take a hard look at our organizational structures.

* The responsibilities of the four major land management agencies--the 
National Park Service, the Bureau of Land Management (BLM), the Fish 
and Wildlife Service within the Department of the Interior, and the 
Forest Service within the Department of Agriculture (USDA)--have grown 
more similar over time. Most notably, the Forest Service and BLM now 
provide more noncommodity uses, including recreation and protection for 
fish and wildlife, on their lands. In addition, managing federal lands 
has become more complex. Managers have to reconcile differences among a 
number of laws and regulations, and the authority for these laws is 
dispersed among several federal agencies as well as state and local 
agencies. These changes have coincided with two other developments--the 
federal government's increased focus on downsizing and budget 
constraints and scientists' increased understanding of the importance 
and functioning of natural systems, the boundaries of which may not be 
consistent with existing jurisdictional and administrative boundaries. 
Together, these changes and developments suggest a basis for 
reexamining the processes and structures under which the federal land 
management agencies operate.

Two basic strategies have been proposed to improve federal land 
management: (1) streamlining the existing structure by coordinating and 
integrating functions, systems, activities, programs, and field 
locations and (2) reorganizing the structure by combining agencies. The 
two strategies are not mutually exclusive. Some small steps have been 
taken. For example, the Forest Service and BLM have colocated some 
offices or shared space with other federal agencies. However, more 
needs to be done.

* In 1987, the Congress passed the Stewart B. McKinney Act (Pub. L. No. 
100-77) to address the multiple needs of homeless people. The act 
encompasses both existing and new programs. Over the years, some of the 
original McKinney programs have been consolidated or eliminated, and 
some new programs have been added. Today, homeless people receive 
assistance through these programs as well as other federal programs 
that are not authorized under the McKinney Act but are nevertheless 
specifically targeted to serve the homeless population. In February 
1999, we reported that seven federal agencies administer 16 programs 
that serve the homeless population, with the Department of Housing and 
Urban Development (HUD) responsible for most of the funds.[Footnote 7] 
Consolidating all of the homeless assistance programs under HUD could 
increase administrative and operational efficiencies at the federal 
level as well as reduce administrative and coordination burdens for 
state and local governments, which also face fiscal challenges.

* Each of the three military departments (Army, Navy, and Air Force) 
operates its own health care system, providing medical care to active 
duty personnel, their dependents, retirees, and survivors of military 
personnel. To a large extent, these separate, costly systems perform 
many of the same administrative, management, and operational functions. 
Since 1949, numerous studies, the most recent completed in 2001, have 
reviewed whether a central entity should be created within DOD to 
manage and administer the three health care systems. Most of these 
studies encouraged some form of organizational consolidation. A DOD 
health agency would consolidate the three military medical systems into 
one centrally managed system, eliminating duplicative administrative, 
management, and operational functions.

Similarly, there are potential benefits to be achieved by greater 
coordination with the veterans health care system. In an effort to save 
federal health care dollars, the Department of Veterans Affairs (VA) 
and DOD have sought ways to work together to gain efficiencies. For 
example, some local VA and DOD facilities have entered into joint 
venture agreements, pooling resources to build a joint facility or 
capitalizing on an existing facility. To ensure maximize use of federal 
health care dollars, this area needs continued attention.

* A multitude of agencies oversee food safety, with two agencies 
accounting for most federal spending on, and regulatory 
responsibilities for, food safety. The Food Safety and Inspection 
Service, under USDA, is responsible for the safety of meat, poultry, 
eggs, and some egg products, while the Food and Drug Administration, 
under the Department of Health and Human Services, is responsible for 
the safety of most other foods.

The current food safety system emerged from a patchwork of often 
archaic laws and grew into a structure that actually hampers efforts to 
address existing and emerging food safety risks. Moreover, the current 
regulatory framework concentrates on only a segment--primarily food 
processing--of the continuum of activities that bring food from farm to 
table. The threat of deliberate contamination of the food supply and 
scientific and technical advances in the production of food, such as 
the development of genetically modified foods, have further complicated 
the responsibilities of the existing federal food safety structure. The 
food safety system suffers from overlapping and duplicative 
inspections, poor coordination, and inefficient allocation of 
resources. Consolidation of the federal food safety agencies under a 
single, independent agency or under a single department could improve 
both the efficiency and effectiveness of the system.

These examples illustrate a few of the opportunities that exist to 
improve effectiveness and efficiency by reexamining the government's 
organizational structure. As part of this reexamination, it is 
important to ask the fundamental question of whether an existing 
program, policy, or activity "fits" the work we face today and will 
face in the future. It is important not to accept all existing 
activities as givens by subjecting new proposals to greater scrutiny 
than existing ones undergo. However, such a fundamental reexamination 
is not easy. Success will depend on establishing clear goals, having 
all the key players actively involved, and using a process that can 
help build consensus.

Throughout the 20th century, efforts to structure the federal 
government to address the economic and political concerns of the time 
met with varying degrees of success. The first Hoover 
Commission,[Footnote 8] which lasted from 1947 through 1949, is 
considered by many to have been the most successful of government 
restructuring efforts. The membership of the commission was bipartisan, 
including members from the administration and both houses of the 
Congress. Half of the members were from outside government. The 
commission had a clear vision, making reorganization proposals that 
promoted what it referred to as "greater rationality" in the 
organization and operation of government agencies, and enhanced the 
President's role as the manager of the government--principles that were 
understood and accepted by both the White House and the 
Congress.[Footnote 9] Former President Hoover himself guided the 
creation of a citizens' committee to build public support for the 
commission's work. More than 70 percent of the first Hoover 
Commission's recommendations were implemented, including 26 
reorganization plans. According to the Congressional Research Service, 
"the ease with which most of the reorganization plans became effective 
reflected two factors: the existence of a consensus that the President 
ought to be given deference and assistance by Congress in meeting his 
managerial responsibilities, and the fact that most of the 
reorganization plans were pretty straightforward proposals of an 
organizational character."[Footnote 10]

History teaches lessons that are applicable today. Those who would 
reorganize government must make their rationale clear and must build a 
consensus for change before submitting specific proposals to the 
Congress if these efforts are to succeed. To achieve substantive 
changes, it is important that all players, particularly the Congress 
and the President, agree on restructuring goals and establish processes 
to achieve their objectives that provides needed transparency. The 
processes used may vary depending on the significance of the changes 
sought. However, the risk of failure is high if key players are not 
involved and no processes for reaching consensus on specific 
reorganization proposals submitted to the Congress for consideration 
are in place. Both having the right processes and the right players are 
critical to success.

Restructuring existing programs is part of the solution to meeting the 
challenges faced by our government. However, those decisions are not 
the end of the story. Restructuring is not easy and takes time to fully 
implement, even once consensus exists on specific proposals. This is 
why we have designated the implementation and transformation of the 
Department of Homeland Security as high risk.[Footnote 11] In addition 
to the implementation actions taken within the executive branch, 
congressional oversight throughout the implementation will be crucial 
to ultimate success.

Need to Reassess How Federal Agencies Do Business:

Regardless of the number and nature of federal entities, the 
government's goal should be to create high-performing organizations. We 
need to look at not only at what business we are in, but how we do 
business. Practices that were good 50 years ago may not make sense 
today. Old, outdated practices and systems result in inefficiency and 
waste of resources that we cannot afford.

Our work has identified opportunities to change how the government does 
business.[Footnote 12] The following three examples illustrate 
opportunities to improve business practices and to make them more 
efficient and effective.

* USDA's meat and poultry inspection system is hampered by inflexible 
legal requirements and relies on outdated inspection methods. Current 
law requires mandatory inspections that do not factor in risk. 
Inspectors continue to largely rely on their sense of sight, smell, and 
touch in making judgments about disease conditions, contamination, and 
sanitation. Microbial testing for such things as salmonella, listeria, 
and generic E. coli has increased but is still not sufficient. 
Legislative revisions could allow USDA to emphasize risk-based 
inspections. Much of the funding used to fulfill current, mandatory 
meat and poultry inspection activities could be redirected to support 
more effective food safety initiatives, such as increasing the 
frequency of inspections at high-risk food plants.

* Recently, GAO identified at least 21 different grant programs that 
can be used by the nation's first responders to address homeland 
security needs.[Footnote 13] Multiple, fragmented grant programs can 
create a confusing and administratively burdensome process for state 
and local officials seeking to use federal resources to meet pressing 
homeland security needs. In addressing the fragmentation prompted by 
the current homeland security grant system, the Congress has taken the 
initial step of bringing many of these programs under the Department of 
Homeland Security. Additional administrative and legislative steps, 
such as block grants, waivers, performance partnerships, and grant 
waivers, might be considered. These approaches could provide state and 
local governments with increased flexibility while potentially 
improving intergovernmental efficiency and homeland security program 
outcomes. Better integration, including consolidation, of programs 
could yield administrative efficiencies that result in savings or 
improved performance. In taking any additional steps, it will be 
important to ensure accountability for both performance and funding.

* The U.S. overseas presence at more than 260 overseas posts consists 
of more than 90,000 people (including dependents of federal workers). 
The workforce has been estimated at as many as 60,000 employees, 
representing over 30 agencies. The Department of State employs about a 
third of the U.S. workforce overseas, and its embassies and consulates 
have become bases for the operations of agencies involved in hundreds 
of activities. The costs of overseas operations and related security 
requirements are directly linked to the size of the overseas workforce. 
By reducing the number of employees at posts where U.S. interests are a 
lower priority, consolidating functions, establishing regional 
centers, or relocating personnel to the United States, the costs of 
overseas operations could be significantly reduced. In August 2001, The 
President's Management Agenda noted that the U.S. overseas presence is 
costly, increasingly complex, and of growing security concern.[Footnote 
14] It concluded that the cost and security considerations demand that 
the overseas staffing process be improved.

Creating high performing organizations will require a cultural 
transformation in government agencies and new ways of doing business. 
Hierarchical management approaches will need to yield to partnerial 
approaches. Process-oriented ways of doing business will need to yield 
to results-oriented ones. "Siloed" organizations will need to become 
more horizontal and integrated to make the most of the knowledge, 
skills, and abilities of their people. Internally focused agencies will 
need to focus externally to meet the needs and expectations of their 
ultimate clients--the American people. Major programs and operations 
need urgent attention and transformation to ensure that the government 
functions as economically, efficiently, and effectively as possible. 
Management reform will be vitally important for agencies to transform 
their cultures to address the changing role of the government in the 
21st century.

The key to effective public management in the 21st century is to ensure 
that organizations have the characteristics and capabilities needed to 
effectively influence and leverage partners, people, processes, and 
technology to achieve results. As part of a continuing series of 
forums, GAO will convene a forum in November that will focus 
specifically on the implications of the public management environment 
in the 21st century for federal agencies as they strive to become high 
performing organizations. This forum is intended to help identify key 
characteristics and capabilities of high-performing organizations in 
this environment, challenges facing federal agencies in transitioning 
into high-performing organizations, and ways in which the Congress and 
the executive branch can foster these transformation efforts.

Importance of Strategic Human Capital Management:

Strategic human capital management should be a centerpiece of any 
serious change management initiative or any effort to transform the 
cultures of government agencies. It is a vital element to the success 
of any government restructuring efforts, whether within an existing 
agency or across current agency boundaries. People are an agency's most 
important organizational asset. An organization's people define its 
character, affect its capacity to perform, and represent the knowledge 
base of the organization. Human capital issues have been a focus of 
this Congress and certainly this Subcommittee. They will require 
continuing attention.

Since 2001, we have designated human capital as a governmentwide high 
risk. The Congress and the executive branch have taken a number of 
steps to address the federal government's human capital shortfalls. 
However, serious human capital challenges continue to erode the ability 
of many agencies, and threaten the ability of others, to perform their 
missions economically, efficiently, and effectively. A consistent 
strategic approach to maximize government performance and ensure its 
accountability is vital to the success of any reorganization efforts as 
well as to transforming existing agencies.

A high-performing organization should focus on human capital. Human 
capital approaches are aligned with accomplishing missions and goals. 
Strategies are designed, implemented, and assessed based on their 
ability to achieve results and contribute to an organization's mission. 
Leaders and managers stay alert to emerging demands and human capital 
challenges. They reevaluate their human capital approaches through the 
use of valid, reliable, and current data, including inventories of 
employee skills and competencies. Recruiting, hiring, professional 
development, and retention strategies focus on ensuring that an agency 
has the needed talent to meet organizational goals. Individual 
performance is clearly linked with organizational performance. 
Effective performance management systems provide a "line of sight" 
showing how unit, team, and individual performance can contribute to 
overall organizational goals.

The first step in meeting the government's human capital challenges is 
for agency leaders to identify and make use of all the appropriate 
administrative authorities available to them to manage their people 
both effectively and equitably. The second step is for policymakers to 
purse incremental legislative reforms. Most recently, the Congress has 
been considering legislative proposals for the DOD.

As we have previously testified, agency-specific human capital reforms 
should be enacted to the extent that the problems being addressed and 
the solutions offered are specific to a particular agency (e.g., 
military personnel reforms for DOD). In addition, targeted reforms 
should be considered in situations in which additional testing or 
piloting is needed for fundamental governmentwide reform.

Moving forward, we believe it would be preferable to employ a 
governmentwide approach to address human capital issues and the need 
for certain flexibilities that have broad-based application and serious 
potential implications for the civil service system, in general, and 
for the Office of Personnel Management (OPM), in particular. Some 
examples, that have been pursed, include broadbanding, pay for 
performance, reemployment, and pension offset waivers. As federal 
agencies compete for resources, it is important to maintain a level 
playing field among agencies.

However, whether through a governmentwide authority or agency-specific 
legislation, in our view, such additional authorities should be put in 
operation only when an agency has the institutional infrastructure in 
place to use the new authorities effectively. This institutional 
infrastructure includes, at a minimum, a human capital planning process 
that integrates the agency's human capital policies, strategies, and 
programs with its program goals, mission, and desired outcomes; the 
capabilities to develop and implement a new human capital system 
effectively; and a modern, effective, and credible performance 
management system that includes adequate safeguards, including 
reasonable transparency and appropriate accountability mechanisms, to 
ensure the fair, effective, and nondiscriminatory implementation of the 
system.

GAO As An Example of Positive Change:

Transforming an organization is not an easy endeavor. It requires a 
comprehensive, strategic approach that takes leadership, time, and 
commitment. Because GAO is the agency that reviews others, we strive to 
lead by example. To create a model federal agency and world-class 
professional services organization, we have undertaken a comprehensive 
transformation effort over the past few years. Our strategic plan, 
which is developed in consultation with the Congress, is forward-
looking and built on the key trends emerging at the beginning of the 
21st century that were discussed earlier and relate to the United 
States and its position in the world community.

We also have restructured our organization to align with our goals, 
resulting in significant consolidation--going from 35 to 13 teams, 
eliminating an extra organizational layer, and reducing the number of 
field offices from 16 to 11. We have become more strategic, results-
oriented, partnerial, integrated, and externally focused. Our scope of 
activities includes a range of oversight-, insight-, foresight-related 
engagements. We have expanded and revised our product lines to better 
meet client needs. We also continue to provide certain legal and 
adjudicatory services, as specified in our authorizing legislation. In 
addition, we have redefined success in result-oriented terms and linked 
our institutional and individual performance measures. We have 
strengthened our client relations and employed a "constructive 
engagement approach" with the entities we review. The impact on our 
results has been dramatic. Client feedback reports show significant 
improvement, and results for several of our key performance indicators 
have almost doubled in only 4 years.

There are four lessons to be learned from our experiences. First, one 
should not minimize how challenging it is for an organization to 
undertake a comprehensive transformation. Second, transformation is 
multifaceted and takes time. Our transformation began in 2000 and 
continues to be a work in progress. Third, transformation must be based 
on the best, most up-to-date management practices to reach its full 
potential. Fourth, transformation requires continual management 
commitment, monitoring, and oversight. Because of the 15-year terms for 
comptrollers general, GAO has the advantage of stable, long-term 
leadership that many other agencies do not have. However, our approach-
-based on best management practices--can serve as a guide to others.

We employed a strategic, not an incremental, approach to transforming 
GAO. Our approach is based on a regularly updated 6-year strategic plan 
for serving the Congress. GAO's strategic plan, which is currently 
being updated, established clear goals and objectives. Three goals 
aimed at providing Congress timely, quality service to: (1) address 
challenges to the well-being and financial security of the American 
people, (2) respond to changing security threats and the challenges of 
global interdependence, and (3) transform the federal government's role 
and how it does business. Our fourth goal is to be a model federal 
agency and a world-class professional organization. Our strategic plan 
provides a firm foundation from which to identify priorities and 
opportunities for eliminating redundancies and improving operations. It 
is the basis for our workforce planning. It also sets the stage for 
maximizing our effectiveness and efficiency. Our strategic planning 
process provides for updates with each new Congress, ongoing analysis 
of emerging conditions and trends, extensive consultations with 
congressional clients and outside experts, and assessments of our 
internal capabilities and needs.

Our strategic plan formed the basis for a major organizational 
realignment. This realignment focused the organization on our goals and 
resulted in significant streamlining. The process employed to 
accomplish the realignment required time, energy, and commitment from 
GAO's senior leadership. Input was sought from GAO executives and 
employees at all levels throughout the process. Extensive 
communications with GAO staff and key congressional stakeholders were 
maintained on an ongoing basis. The result has been a more agile, 
effective, responsive, and accountable organization that has been able 
to effectively respond to the many new challenges presented to it.

People are an organization's most important asset. Modern, effective, 
and credible human capital policies are critical to the successful 
functioning of any enterprise. This has been the case at GAO. In 2000, 
we sought and received certain narrowly tailored human capital 
authorities, including early out and buyout authorities. We have used 
these authorities responsibly to strategically reshape GAO. In 
addition, we have implemented a comprehensive recruiting program, 
instituted a competency-based performance management system, made 
significant investments in training and staff development, and 
continued to refine our staffing process to maximize resource 
utilization. We continually seek to refine and improve our human 
capital practices. Recently, I have sought additional flexibilities for 
GAO to ensure quality service to the Congress; continue leading by 
example in government transformation; and continue to attract, retain, 
motivate, and reward a quality and high-performing workforce. I 
appreciated the support from you Chairwoman Davis and the Subcommittee 
on this request.

Continual communication with GAO staff is a critical feature of our 
human capital strategy. Among other things, we periodically survey 
staff on a wide range of human capital and organizational issues. I am 
pleased to report that the results of our latest comprehensive survey, 
completed last month, continued to demonstrate remarkably positive 
results.

Finally, we are continually evaluating, reengineering, and refining our 
work processes to reflect the best management practices to ensure the 
most effective and efficient service delivery. For example, we have 
employed two new management strategies within the organization--risk 
management and matrix management. GAO's risk management approach allows 
management to identify and involve internal stakeholders with needed 
subject matter expertise throughout an engagement to transcend 
traditional organizational boundaries, maximize institutional value, 
and minimize related risks. GAO's matrix management approach maximizes 
our value to the Congress by leveraging the knowledge, skills, and 
experience of all employees to ensure the highest quality products and 
services and to help the Congress address the challenging, complex, 
changing, and multidimensional problems facing the nation. As part of 
this effort, we continually strive to provide GAO's people with 
necessary tools, technology, and training, and a world-class working 
environment.

GAO's transformation can provide lessons about what can be 
accomplished. To measure ourselves, we use a balanced scorecard, 
measuring client service, results, and employees. On all three 
dimensions, we are reporting very positive results. To illustrate, in 
fiscal year 2002, GAO's efforts helped the Congress and government 
leaders achieve $37.7 billion in financial benefits--an $88 return on 
every dollar invested in GAO, up from $19.7 billion and $58 return in 
fiscal 1998. The return on the public's investment in GAO extends 
beyond dollar savings to improvements in how the government serves its 
citizens. The results in 2002 are in part attributed to work we have 
done to transform GAO using a strategic, comprehensive approach.

Similar benefits can be achieved in other governmental organizations. 
Building on GAO's experience, a comprehensive approach grounded in a 
sound strategic plan and appropriate organizational alignment, and 
based on the best management practices, including human capital 
management, can yield optimal results in terms of effectiveness and 
efficiency. Successful transformation is not easy. It will take strong, 
committed, and persistent leadership, and it will take time. We are 
still working on it, but we are ahead of schedule and are pleased with 
our progress.

Options for Strengthening Congressional Oversight:

The challenges facing our nation are many and difficult. Clearly, there 
is a need to reexamine how the federal government is organized both in 
the executive and legislative branches. We need to reassess how the 
federal government does business. Fundamental questions need to be 
asked about what the federal government should be doing and who should 
be doing it, given past changes and 21st century challenges. Clearly 
any major organizational change is both complex and controversial. In 
considering government restructuring and changes in business practices, 
it is important to focus not just on the present but on the future 
trends and challenges. Identifying goals for addressing these trends 
and challenges can provide a framework for achieving the needed 
consensus. In fact, the effects of any changes will be felt more in the 
future than they are today. Because the world is not static and never 
will be, it is vital to take the long view, positioning the government 
to meet challenges throughout the 21st century.

There is no easy answer to the challenges federal departments and 
agencies face in transforming themselves. Multiple actions are 
required. This is illustrated by the examples I have provided today. As 
the Congress moves forward, it will be important to keep three things 
in focus: goals, players, and processes. Clear goals are essential. 
Defining clear goals forces decision makers to reach a shared 
understanding of what really needs to be fixed in government, what the 
federal role ought to be, how to balance differing objectives, and what 
steps need to be taken to create not just short-term progress but long-
term success. All key players must be engaged if viable solutions are 
to be achieved--this means the Congress and the President, as well as 
other parties with vested interests. Excluding key players increases 
the risk of failure. Finally, the process used must be tailored to the 
task at hand. Straightforward changes, such as the consolidation of 
agency payment operations, may call for agency-centered processes, 
requiring minimal involvement by the Congress or others. Other changes, 
such as revamping the U.S. food safety system, will require a process 
that involves key congressional stakeholders and administration 
officials as well as others, ranging from food processors to consumers. 
Even more ambitious changes like reorganizing the executive branch or 
rationalizing the existing federal infrastructure will likely require 
commission approaches similar to the Hoover Commission that I discussed 
previously.

On September 24, 2002, GAO convened a forum to identify and discuss 
useful practices and lessons learned from major private and public 
sector organizational mergers, acquisitions, and transformations that 
federal agencies could implement to transform their cultures 
successfully.[Footnote 15] While there is no one right way to manage a 
successful merger, acquisition, or transformation, the experiences of 
both successful and unsuccessful efforts suggest that there are 
practices that are key to their success. These key practices should be 
considered as federal agencies seek to transform their cultures in 
response to governance challenges. These practices include the 
following.

* Ensure that top leadership drives the transformation.

* Establish a coherent mission and integrated strategic goals to guide 
the transformation.

* Focus on a key set of principles and priorities at the outset of the 
transformation.

* Set implementation goals and a timeline to build momentum and show 
progress from day one.

* Dedicate an implementation team to manage the transformation process.

* Use the performance management system to define responsibility and 
ensure accountability for change.

* Establish a communication strategy to create shared expectations and 
report related progress.

* Involve employees to obtain their ideas and gain their sense of 
ownership of the transformation.

* Build a world-class organization.

Eliminating redundancy and improving federal operations are critical to 
meeting the challenges we are facing at the beginning of the 21st 
century. Chairwoman Davis has introduced the Government Accountability 
and Streamlining Act of 2003. This bill is aimed at stopping the 
creation of any additional unnecessary redundancy. As it considers this 
proposal, the Congress may also want to consider other options, such as 
reinstituting some form of budget controls, granting the President 
executive reorganization authority, establishing special commissions, 
and enhancing oversight. The Congress may want to consider giving 
federal department and agencies additional tools to assist in the 
transformations that they undertake, including creating chief operating 
officer positions in selected departments and agencies and human 
capital reforms. As I have emphasized, multiple approaches are needed 
to address not only future but also existing redundancy and 
inefficiency in federal operations. Each of the following seven tools 
has merit depending on the situation.

* Government Accountability and Streamlining Act of 2003. This proposal 
would require GAO to prepare statements for bills and resolutions 
reported by congressional committees and subcommittees on whether the 
responsibilities of any proposed new federal entities, programs, or 
functions are redundant. While I appreciate the respect for our work 
shown by this proposal, I also think it is important that we be 
practical in designing such a mandate. This kind of evaluation is very 
resource intensive, and there are currently no agreed-upon criteria for 
determining whether an activity is actually duplicative or redundant. 
Each year, there are hundreds of bills proposed by committees alone. 
Though not all bills would have potential redundancy implications, the 
number might be significant and could affect our other work for the 
Congress. An alternative might be to provide the Chair of the House 
Committee on Government Reform and its Senate counterpart with the 
authority to request such an evaluation for any bill before it goes to 
the floor. At a minimum, some way to limit the number of bills analyzed 
would be necessary.

* Reinstitution of budget controls. The appropriations caps and "pay-
go" requirements--which expired in 2002--limited the expansion and 
creation of new government programs and activities. Such controls could 
be beneficial given our current and future fiscal challenges. In 
addition, the reconciliation process could be used more to force trade-
offs as well as a reexamination of existing programs.

* Executive reorganization authority. Earlier this year, the House 
Committee on Government Reform held hearings on reinstating the 
President's executive reorganization authority. Though a bill has not 
yet been introduced, this authority could provide a useful tool in 
reexamining the federal government's organizational structure. 
Essentially, it would reinstate the authority of the President to 
submit government restructuring plans to the Congress and obtain 
expedited review. Such authority can better enable the President to 
propose government organization designs that would be more efficient 
and effective in meeting existing and emerging challenges. But it is 
important to achieve consensus on identified problems, needs, and 
solutions. The Congress has a vital role in this process. As I 
testified at the April 2003 hearing, some expedited congressional 
consideration may be appropriate for specific issues.[Footnote 16] 
However, the Congress may want to consider different tracks for 
proposals that encompass significant policy changes versus those that 
focus more narrowly on specific government operations.

* Special commissions. In the past, there have been special commissions 
chartered to examine and make recommendations on difficult structural 
issues. The most successful had both executive and bipartisan 
legislative branch support. For example, the first Hoover Commission 
had more than 70 percent of its recommendations implemented, including 
26 of 35 reorganization plans. More recently, the Base Realignment and 
Closure process was used successfully to reduce unneeded defense 
assets. Provided there is a clear statement of goals and the process to 
be used, such commissions can provide an effective means of examining 
issues in depth and formulating recommendations for the consideration 
of the Congress.

* Enhanced oversight. A management and oversight process that is 
narrowly focused or one that considers only incremental changes, while 
beneficial, will not allow the government to reach its full performance 
potential. The government is composed of organizations, programs, and 
functions that are overlapping, fragmented, and interdependent. 
Structuring management and oversight only according to preexisting 
boundaries, whether they be executive departments or congressional 
committee structures, limits the full potential of any review. The 
importance of seeing the overall picture cannot be overestimated. It is 
important to be asking the right questions.

The traditional oversight that the Congress provides to individual 
organizations, programs, and activities has an important role in 
eliminating redundancy and inefficiencies. There are important benefits 
to be achieved through focused oversight if the right questions are 
asked about program design and management. Five key questions for 
program oversight are as follows:

* Does the program duplicate or even work at cross-purposes with 
related programs and tools?

* Is the program targeted properly?

* Is the program financially sustainable and are there opportunities 
for instituting appropriate cost-sharing and recovery mechanisms?

* Can the program be made more efficient through reengineering or 
streamlining processes or restructuring organizational roles and 
responsibilities?

* Are there clear goals, measures, and data with which to track 
progress built into its planning and reporting systems?

* Chief operating officer (COO). Transformation of a large organization 
is a difficult undertaking, especially in government. Success depends 
on committed, top-level leadership and sustained attention to 
management issues. A COO could provide the sustained management 
attention essential for addressing key infrastructure and stewardship 
issues and could facilitate the transformation process. Establishing a 
COO in selected federal agencies could provide a number of benefits. A 
COO would be the focal point for elevating attention on management 
issues and transformational change, integrating various key management 
and transformation efforts, and instituting accountability for 
addressing management issues and leading transformational change. A COO 
would provide a single organizational position for key management 
functions, such as human capital, financial management, information 
technology, acquisition management, and performance management as well 
as for transformational change initiatives. To be successful, in many 
cases, a COO will need to be among an agency's top leadership (e.g., 
deputy secretary or under secretary). However, consistent with the 
desire to integrate responsibilities, the creation of a senior 
management position needs to be considered with careful regard to 
existing positions and responsibilities so that it does not result in 
unnecessary "layering" at an agency. Consideration also should be given 
to providing a term appointment, such as a 5--7 year term. A term 
appointment would provide sustained leadership. No matter how the 
positions are structured, it is critical that the people appointed to 
these positions have a proven track records in similar positions and be 
vested with sufficient authority to achieve results. To further clarify 
expectations and responsibilities, the COO should be subject to a 
clearly defined, results-oriented performance contract with 
appropriate incentives, rewards, and accountability mechanisms. For 
selected agencies, a COO should be subject to a Senate confirmation. In 
creating such a position, the Congress might consider making certain 
subordinate positions, such as the chief financial officer, not subject 
to Senate confirmation.

* Governmentwide human capital reforms. There are a number of reforms 
that might be considered. As I have previously testified, Congress 
should consider providing governmentwide authority to implement 
broadbanding, other pay for performance systems, and other authorities 
whereby whole agencies are allowed to use additional authorities after 
OPM has certified that they have the institutional infrastructures in 
place to use them effectively and fairly. In addition to requiring a 
human capital strategic plan from each agency, the Congress should 
establish statutory principles for standards that an agency must have 
in place before OPM can grant additional pay flexibilities. Additional 
efforts should be taken to move the Senior Executive Service to an 
approach wherein pay and rewards are more closely tied to performance. 
Further, the Congress might consider establishing a governmentwide fund 
where agencies, based on a sound business case, could apply to OPM for 
funds to be used to modernize their performance management systems and 
ensure that those systems have adequate safeguards to prevent abuse. 
The governmentwide fund would provide for targeted investments needed 
to prepare agencies to use their performance management systems as 
strategic tools to achieve organizational results and drive 
organizational change.

Government leaders are responsible and accountable for making needed 
changes to position the federal government to meet current and future 
challenges and to take advantage of emerging opportunities. In meeting 
this responsibility, leaders must take advantage of every tool that is 
available to them. Each of the seven tools that I have discussed has 
unique characteristics and benefits that can be highly effective 
depending on the goals to be achieved.

Concluding Remarks:

In view of the trends and fiscal challenges facing the nation, there is 
a need to consider the proper role of the federal government, how the 
government should be structured, how the government should do business, 
and in some instances who should do the government's business. We 
cannot afford unnecessary redundancy and inefficient operations, and 
taxpayers deserve better. The federal government's large and growing 
fiscal gap means that doing nothing is simply not an option. Tough 
choices will have to be made by elected officials. The Congress and the 
administration will need to use every tool at their disposal to address 
these challenges. In addressing these challenges, it will be important 
to set clear goals, involve all key players, and establish viable 
processes that will lead to positive and sustainable results. We in GAO 
take our responsibility to assist the Congress in these crucial efforts 
very seriously.

(450256)

FOOTNOTES

[1] U.S. General Accounting Office, Major Management Challenges and 
Program Risks: Department of Homeland Security, GAO-03-102 (Washington, 
D.C.: January 2003).

[2] U.S. General Accounting Office, FBI Reorganization: Progress Made 
in Efforts to Transform but Major Challenges Continue, GAO-03-759T 
(Washington, D.C.: June 18, 2003).

[3] U.S. General Accounting Office, NASA: Major Management Challenges 
and Program Risks, GAO-03-849T (Washington, D.C.: June 12, 2003).

[4] U.S. General Accounting Office, IRS Modernization: Continued 
Progress Necessary for Improving Service to Taxpayers and Ensuring 
Compliance, GAO-03-796T (Washington, D.C.: May 20, 2003).

[5] U.S. General Accounting Office, U.S. Postal Service: Key Postal 
Transformation Issues, GAO-03-812T (Washington, D.C.: May 29, 2003) and 
U.S. General Accounting Office, Opportunities for Oversight and 
Improved Use of Taxpayer Funds: Examples from Selected GAO Work, GAO-
03-1006 (Washington, D.C.: Aug. 1, 2003).

[6] GAO-03-1006.

[7] U.S. General Accounting Office, Homeless: Coordination and 
Evaluation of Programs Are Essential, GAO/RCED-99-49 (Washington, D.C.: 
Feb. 26, 1999).

[8] The commission's formal name was the Commission on Organization of 
the Executive Branch. Its membership was as follows: Former President 
Herbert Hoover, Dean Acheson, Senator George Aiken, Representative 
Clarence Brown, Arthur Flemming, James A. Forrestal, Joseph P. Kennedy, 
Representative Carter Manasco, Senator John L. McClellan, George Mead, 
James K. Pollock, and James Rowe.

[9] Ronald C. Moe, The Hoover Commissions Revisited (Boulder, Colo.: 
Westview Press, 1982), 2.

[10] Congressional Research Service, The President's Reorganization 
Authority: Review and Analysis (Washington, D.C.: Mar. 8, 2001).

[11] GAO-03-102.

[12] GAO-03-1006.

[13] U.S. General Accounting Office, Homeland Security: Reforming 
Federal Grants to Better Meet Outstanding Needs, GAO-03-1146T 
(Washington, D.C.: Sept. 3, 2003).

[14] GAO-03-1006.

[15] 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). 

[16] U.S. General Accounting Office, Executive Reauthorization 
Authority: Balancing Executive and Congressional Roles in Shaping the 
Federal Government's Structure, GAO-03-624T (Washington, D.C.: Apr. 3, 
2003).