The Challenge of Change for Public Management

Public administrators today are asked to accomplish their work with fewer resources. At the same time, they must worry that efforts to trim the size of the Federal Government may eliminate their jobs. Thus, needed changes in the Federal Government will test the adaptability of managers. Improving financial management is a top priority, with the long-range goal being the incorporation of the principles and standards of the Financial Accounting Standards Board to the extent that they can be applied to the public sector. GAO analyzed procedures for reviewing and analyzing accounting systems designs and found that changes can and should be made. Some of the most vexing problems facing Federal managers are waste in Government spending, fraud, and abuse. The best way to attack these problems is through prevention with managers paying more attention to internal control systems. Since the budget process is characterized by complicated procedures, paperwork, and measurement complexities, there is a need for a high-level budget study group to recommend changes. Greater attention must be focused on defense procurement and the proposed uniform Federal procurement system. Another priority is to break down excessive compartmentalization of analysis and control functions in Federal agencies. In addition to performing its bookkeeping and accounting functions, GAO focuses on diverse management issues affecting the Federal Government. Although GAO has widened its' perspective in recent years, it still is unable to determine how well an agency is being managed. A new group within GAO was established last year to look at agency operations and to identify factors which inhibit agency missions.