The Results Act:

Observations on NCUA's Annual Performance Plan

GGD-98-192R: Published: Sep 15, 1998. Publicly Released: Sep 15, 1998.

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Thomas J. McCool
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Pursuant to a congressional request, GAO reviewed the National Credit Union Administration's (NCUA) calendar year 1998-99 performance plan submitted to Congress to meet the requirements of the Government Performance and Results Act of 1993, focusing on how well the NCUA performance plan meets the requirements of the Results Act.

GAO noted that: (1) NCUA has made considerable progress in developing a performance plan to address its strategic plan; (2) NCUA's first performance plan contains the basic elements required by the Results Act; (3) the plan specifically references its 1997-2002 strategic plan goals and mission statement; (4) the performance goals encompass all of NCUA's program activities described in the President's budget submission; and (5) areas where the performance plan could be improved to make it more useful to congressional decisionmakers include: (a) better definitions of some performance goals, measures, and targets and their linkages to strategic goals, and better coverage of crosscutting efforts with other financial regulatory agencies; (b) a fuller description of the connection between strategies and results and how specific resources are needed to accomplish performance; and (c) a fuller explanation of performance information verification and validation efforts and explanations of data limitations for internal and external performance data sources.

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