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GAO-02-719R: 

Comptroller General of the United States: 
United States General Accounting Office: 
Washington, DC 20548: 

May 10, 2002: 

The Honorable Daniel K. Akaka: 
Chairman, Subcommittee on International Security, Proliferation, and 
Federal Services: 
Committee on Governmental Affairs: 
United States Senate: 

The Honorable George V. Voinovich: 
Subcommittee on International Security, Proliferation, and Federal 
Services: 
Committee on Governmental Affairs: 
United States Senate: 

Subject: Post-Hearing Questions Related to Federal Human Capital 
Issues: 

Dear Mr. Chairman and Senator Voinovich: 

On March 18, we testified before your Subcommittee at a hearing on 
"The Federal Workforce: Legislative Proposals for Change." In that 
testimony we (1) discussed the major components of our new Model of 
Strategic Human Capital Management (GAO-02-373 SP), (2) identified key 
practices that agencies need to have in place to effectively use human 
capital authorities, and (3) highlighted provisions of amendments to 
S. 1603, The Federal Human Capital Act of 2001. 

This letter responds to your request that we provide answers to follow-
up questions relating to our March 18, 2002 testimony. Your questions, 
along with our responses, follow. 

Questions from Chairman Akaka: 

1. At the hearing on March 18, 2002, witnesses reviewed proposals in 
the Substitute Manager's Amendment and S. 1612 to offer early 
retirement and early separation incentives from the federal 
government. As you know, over half the federal workforce will be 
eligible for retirement in the next several years. In your testimony, 
you recommended that Congress consider adding employee performance as 
a factor in deciding who should receive these incentives. What other 
factors would you recommend when offering early retirement and early 
separation incentives? 

Early retirement and early separation incentives, in addition to other 
human capital approaches, should be designed, implemented, and 
assessed by the standard of how well they help agencies achieve 
results and pursue their missions. In light of this, agencies should 
have the opportunity to consider using these two authorities for the 
purposes of realigning the workforce to meet mission needs, correcting 
a skills imbalance, and realigning the workforce to meet budget 
constraints. Performance is just one factor agencies should consider 
using when taking advantage of early retirement or early separation 
incentive programs. Performance should not be used to target certain 
individuals, but it can be a factor when deciding which employees will 
be allowed to receive the incentives. When offering employees an 
opportunity to take advantage of these incentives, we also suggest 
that agencies consider factors such as skills, knowledge, and 
competencies; the organizational unit or subunit in which an employee 
works; an employee's occupational series, grade, or band level, as 
appropriate; or the geographic location of the employee. These 
criteria should be weighed in light of the mission needs of the agency 
to ensure that the appropriate people are on board to serve the public 
and accomplish programmatic results. Whatever criteria are used for 
offering these options to employees, the approach used should be 
clearly defined, well-documented, transparent, and consistently 
applied. These guidelines have proved useful in our own implementation 
of a Voluntary Early Retirement program. 

2. One of the questions from the hearing on March 18, 2002 explored 
why agencies would be more likely to use the expanded management 
flexibilities offered in the Substitute Managers Amendment and S. 1612 
considering the fact that agencies currently use these flexibilities 
sparingly. You noted that managers need to be more aware of how to 
effectively use existing management flexibilities and better manage 
agency resources. OPM has testified that it trains federal managers on 
the use of these flexibilities. Why are agencies unaware of these 
flexibilities? What additional efforts are needed to draw attention to 
existing flexibilities? 

We have noted that a critical first step in strategic human capital 
management is for agencies to make concerted efforts in identifying 
and maximizing personnel authorities (flexibilities) already available 
under existing personnel laws, rules, and regulations.[Footnote 1] The 
U.S. Office of Personnel Management (OPM) has published and put on its 
Web site Human Resources Flexibilities and Authorities in the Federal 
Government, a handbook listing personnel flexibilities available to 
agencies. In addition, OPM and OMB included information on personnel 
authorities available to managers as a part of training for senior 
managers on the President's Management Initiatives. This information 
was presented in a half day of training on flexibilities as a part of 
transition training for new political appointees. Despite these 
initiatives many agencies have not made extensive use of flexibilities. 

Part of the reason for this limited use of flexibilities is that some 
agencies may continue to not be fully aware of the flexibilities; 
however the key reason may be that agencies have not systematically 
assessed their strategic human capital needs and then developed 
programs and initiatives to address those needs. Using flexibilities 
is then part of the solution to address an agency's human capital 
challenges. For example, many supervisors and managers cite 
noncompetitive pay as a major reason why it is difficult to recruit 
and retain employees with critical skills. Yet very few agencies have 
made more than a modest use of recruiting bonuses and retention 
allowances. Agencies need to conduct a systematic analysis to 
determine how best to recruit and retain the talent they need; this 
analysis should then be used to determine which flexibilities, if any, 
are to be used. When considering these opportunities, agencies must 
also consider the competing demands confronting them, the limited 
resources available, and how those demands and resources require 
careful balancing and prioritization. 

3. Financial transparency is an issue that was raised in GAO's "High 
Risk Update." According to the report, "without good financial 
information ... government cannot make timely and informed decisions 
about allocating limited resources." Do you believe federal managers 
have the tools they require to more effectively manage agency 
resources, including those resources used for contracting out? If not, 
how can managers be expected to use existing personnel flexibilities? 

Many agencies do not have timely, accurate, and useful financial 
information, including cost data, and do not have sound controls with 
which to make informed decisions and ensure accountability on an 
ongoing basis. Cost data is essential for budgeting, controlling cost, 
measuring performance, determining cost reimbursements, setting fees 
and prices, evaluating programs, and choosing between alternative 
actions. Also, accurately knowing the cost for providing goods and 
services in-house for comparison with private sector performance will 
be important in making sound sourcing decisions and analyzing the 
budgetary implication of contracted services. Although agencies have 
started to make progress in their efforts to modernize their financial 
management systems, much work remains. 

We have consistently reported that effective organizations use 
complete, valid, reliable, and current data to inform decisions 
regarding human capital management approaches and that they integrate 
investments in human capital approaches with needs identified through 
strategic planning. Routinely having timely, accurate, and useful 
financial management information will enable agencies to use this 
information when analyzing the budgetary implication of contracted 
services, when looking to fund an administrative human capital 
flexibility, and when attempting to understand the relationship 
between the cost and effectiveness of a particular human capital 
flexibility.[Footnote 2] However, other tools are available to assist 
agencies in implementing available human capital flexibilities, and 
agencies need not wait for detailed cost data to implement the human 
capital flexibilities available under current law. When implementing 
these flexibilities, agencies need to make a business case assessing 
the potential costs and benefits of a particular flexibility and the 
degree to which it may assist in improving agency performance 
Developing a fact-based business case will be more difficult and time-
consuming in the absence of organizationwide systems that provide 
sound financial data. 

4. The Substitute Manager's Amendment and S. 1612 propose measures to 
expedite the hiring process by allowing agencies to directly hire job 
applicants for hard-to-fill positions. However, witnesses testified at 
the hearing on March 18, 2002, that this would not speed up hiring and 
may actually slow it down since OPM would already have a larger pool 
of selected applicants. Do you believe there are instances where 
direct hire authority may actually slow the hiring process? 

We are studying the federal hiring process at the request of this 
committee. The concern raised at the hearing appeared to be based on 
the assumption that OPM retains authority over examining and rating 
job applicants and that OPM retains lists of certified applicants for 
various positions. According to a recent Merit Systems Protection 
Board (MSPB) report, OPM has delegated virtually all responsibilities 
associated with the hiring process to federal agencies.[Footnote 3] 
The decentralization of personnel management was begun to make these 
activities more timely and flexible. The same MSPB report indicates 
that human resources specialists believe that the delegation of 
responsibilities for the hiring process to the agencies has enabled 
them to fill positions in a more timely manner, do a better job of 
matching hiring needs and applicant skills, and fill jobs more cost 
effectively than they could when they had to request candidate 
referrals from OPM. 

Questions from Senator Voinovich: 

1. In your testimony, you discuss the importance of fostering a 
results-oriented organizational culture in federal agencies and 
suggest that implementing pay-for-performance to replace the current 
pay system, which is based on "the passage of time and rate of 
inflation." While we need to review the government's compensation 
system, this is only one aspect of the human capital crisis. What can 
we do, right now, administratively or legislatively, to install a 
culture of excellence in federal agencies? What must federal managers 
do to motivate and empower their employees and make the government a 
more exciting place to work? 

One way to embed a culture of excellence or results-orientation is to 
align individual employee performance expectations with agency goals 
so that individuals understand the connection between their daily 
activities and their organization's success. High-performing 
organizations have recognized that a key element of a fully successful 
performance management system is to create a "line of sight" that 
shows how individual responsibilities can contribute to organizational 
goals. As a first step, these organizations align their top 
leadership's performance expectations with organizational goals and 
then cascade performance expectations to lower organizational levels. 

At the most senior level, one way to encourage accountability within 
an organization is through the use of executive performance 
agreements. Our work has shown that agencies have benefited from their 
use of results-oriented performance agreements for political and 
senior career executives.[Footnote 4] Although each agency developed 
and implemented performance agreements that reflected its specific 
organizational priorities, structures, and cultures, the performance 
agreements met the following characteristics. They: 

* strengthened alignment of results-oriented goals with daily 
operations; 

* fostered collaboration across organization boundaries; 

* enhanced opportunities to discuss and routinely use performance 
information to make program improvements; 

* provided a results-oriented basis for individual accountability, and; 

* maintained continuity of program goals during leadership transitions. 

Governmentwide, agencies are to place increased emphasis on holding 
senior executives accountable for organizational goals. OPM amended 
regulations that change the way agencies evaluate the members of the 
Senior Executive Service (SES). While agencies will need to tailor 
their performance management systems to their unique organizational 
requirements and climates, they nonetheless are to hold executives 
accountable for results; appraise executive performance on those 
results balanced against other dimensions, including customer 
satisfaction and employee perspective; and use those results as the 
basis for performance awards and other personnel decisions. Agencies 
were to implement the new policies for the SES appraisal cycles that 
began in 2001. 

Furthermore, leading organizations we studied create a set of mission-
related program guidelines within which managers operate, and then 
give their managers extensive authority to pursue organizational 
goals.[Footnote 5] Allowing managers to bring their judgment to bear 
in meeting their responsibilities, rather than having them merely 
comply with rigid rules and standards, can lead to more effective 
operations. 

Involving frontline employees in decisionmaking, either directly or 
through employee unions and organizations, as appropriate, is another 
key ingredient in developing an organizational culture that motivates 
and empowers employees. Employee involvement in the planning process 
helps to develop agency goals and objectives that incorporate insights 
about operations from a frontline perspective. Involving employees can 
also serve to increase employees' understanding and acceptance of 
organizational goals and objectives and improve motivation, morale, 
and retention.[Footnote 6] 

Our work has shown that leading organizations commonly seek their 
employees' input on a periodic basis and explicitly address and use 
that input to adjust their human capital approaches.[Footnote 7] The 
organizations collect feedback using employee satisfaction surveys, 
convene focus groups or employee advisory councils, and including 
employees on task forces. Moreover, organizations we studied reported 
that they involved unions and incorporated their input into proposals 
before making decisions. Engaging employee unions in major changes 
such as redesigning work processes, changing work rules, or developing 
new job descriptions can help achieve consensus on the planned 
changes, avoid misunderstandings, speed implementation, and more 
expeditiously resolve problems that occur. 

2. The American workforce has been transformed over the past decade as 
a result of information technology and other advancements. What must 
the federal government do to be competitive as an employer of choice? 
For instance, how should the federal government adapt to the fact that 
few new college graduates seek a 30-year career with one employer, 
preferring the flexibility to move from job to job and sector to 
sector without major barriers to entry? 

There are numerous steps that can be taken in the short, medium, and 
long term to make the federal government an employer of choice for 
people within all levels and all sectors of the labor market. Many, 
but not all, of these steps can be done within current laws and 
regulations. 

In the short term, agencies should use technology and available 
administrative flexibilities to minimize the time required to hire. In 
addition, a recently announced initiative of the OPM to improve the 
federal hiring process is a positive step. This initiative encourages 
agencies to develop clear, understandable job announcements; to 
provide timely and informed responses to questions about the 
recruiting process; and to regularly provide updates on the status of 
applications as significant decisions are reached. Those considering 
employment offers with the federal government may take offers more 
seriously if provided with information on the total compensation 
package. Accompanied by the federal government's contribution for 
health care benefits, life insurance, and retirement, a "low" salary 
offer seems more robust. Recruiters should also point out the many 
family-friendly and work/life benefits the federal government has to 
offer, including flexible work schedules, on-site child care or child 
care assistance, transportation benefits, and telecommuting. 

In addition to focusing energy on the application process, agencies 
should develop ongoing relationships with colleges and universities 
that entail recruiting, general outreach, and educational 
opportunities. Agencies can further enrich their potential applicant 
pool by creating substantive internship opportunities that allow 
hiring officials the chance to observe student performance and expose 
students to the benefits of working for the federal government, and 
the impact they can make as federal employees. 

Once these initiatives are in place, agencies and other interested 
parties can turn their attention to activities that will take slightly 
longer to accomplish in making the federal government an employer of 
choice. For example, as agencies develop policies for providing 
student loan repayment assistance, they will need to budget their 
resources strategically and make a business case to OMB and Congress 
for additional funding based on a fact-based analysis of their needs 
and the constraints under which they currently operate. 

In the long term, all concerned parties will need to work together on 
a number of efforts to make the federal government an employer of 
choice. Momentum is already building to address the challenges posed 
by a classification and pay system that many view as antiquated. 
[Footnote 8] As debate on comprehensive civil service reform moves 
forward, consideration must be given to having a greater share of an 
employee's salary dependent on knowledge, skills, and performance, 
rather than the passage of time and the rate of inflation, as is often 
that case today. This shift would communicate to potential applicants 
that the federal government values, recognizes, and rewards high 
performance and the accomplishment of results. However, numerous 
studies report that money is not the sole motivating factor that leads 
someone to choose to work for the federal government specifically or 
the public sector generally. We must address the challenge of 
overcoming the legacy of more than two decades of bureaucrat bashing 
by emphasizing the essential and valuable role of public servants and 
the positive role the federal government plays in our day-to-day lives. 

If you have any questions concerning this letter, please contact J. 
Christopher Mihm, Director, Strategic Issues, at mihmj@gao.gov. 

Signed by: 

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

[End of section] 

Footnotes: 

[1] We are currently studying agencies' use of human capital 
flexibilities at the request of this subcommittee and others. 

[2] For additional information on federal contracting, see the 
Commercial Activities Panel, Improving the Sourcing Decisions of 
Government: Final Report (Washington, D.C.: April 30, 2002). 

[3] U.S. Merit Systems Protection Board, The U.S. Office of Personnel 
Management in Retrospect: Achievements and Challenges after Two 
Decades (Washington, D.C.: December 2001). 

[4] U.S. General Accounting Office, Managing for Results: Emerging 
Benefits From Selected Agencies' Use of Performance Agreements 
[hyperlink, http://www.gao.gov/products/GAO-01-115] (Washington, D.C.: 
October 2000). 

[5] U.S. General Accounting Office, Managing for Results: Experiences 
Abroad Suggest Insights for Federal Management Reforms [hyperlink, 
http://www.gao.gov/products/GGD-95-120] Washington, D.C.: May 2, 1995). 

[6] U.S. General Accounting Office, Human Capital: Practices that 
Empowered and Involved Employees, [hyperlink, 
http://www.gao.gov/products/GAO-01-1070] (Washington, D.C.: Sept. 14, 
2001). 

[7] U.S. General Accounting Office, Human Capital: Key Principles from 
Nine Private Sector Organizations [hyperlink, 
http://www.gao.gov/products/GAO/GGD-00-28] (Washington, D.C.: January 
2000). 

[8] For example, see U.S. Office of Personnel Management, A Fresh 
Start for Federal Pay: The Case for Modernization (Washington, D.C.: 
April 2002).