Performance and Accountability Report in the United States

Performance and Accountability Report (PAR) in the Federal Budget Process

Meaning of Performance and Accountability Report in the congressional and executive budget processes (GAO source): Provides financial and performance information that enables Congress, the President, and the public to assess the performance of an organization relative to its mission and for management to be accountable for its actions and resources. The Office of Management and Budget (OMB) provides guidance on the contents of the PARs, which integrate the reporting requirements of several laws, including (1) the Chief Financial Officers Act of 1990, (2) the Federal Managers’ Financial Integrity Act of 1982, (3) the Government Management Reform Act of 1994, (4) the Government Performance and Results Act (GPRA) of 1993, and (5) the Reports Consolidation Act of 2000.

Resources

See Also

• Federal Appropriations
• Entries about the United States Budget Process in the Encyclopedia (including Performance and Accountability Report)
• Public Debt

Further Reading

• Legislatures and the budget process: the myth of fiscal control

  (J Wehner, 2010)

• Reconcilable Differences?: Congress, the Budget Process, and the Deficit (JB Gilmour, 1990)
• Fiscal institutions and fiscal performance

  (JM Poterba, J von Hagen, 2008)