Federal Agency Performance and Accountability Reports (PARs): Content and Access

Publication Date: January 2007

Publisher: Library of Congress. Congressional Research Service

Author(s):

Research Area: Government

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Abstract:

Federal departments and agencies are required to submit annual Performance and Accountability Reports (PARs) to the Office of Management and Budget (OMB). The PAR summarizes significant financial data, including financial highlights, annual financial statements, performance metrics and results, and management control practices and initiatives. Some departments and agencies include data on how they are addressing the President's Management Agenda and results of program evaluations required by the Government Performance and Results Act of 1993 (GPRA; P.L. 103-62).

The financial and performance information reported in the PARs enables the President, Congress, and the public to assess the performance of an agency relative to its mission and to demonstrate accountability. Copies of the final reports must be provided to the Speaker of the House of Representatives, the President and the President pro tempore of the Senate, the chairmen and ranking minority member of the Senate Committee on Homeland Security and Government Affairs and the House Committee on Government Reform, and the chairmen and ranking minority member of the budget committees, relevant authorization and oversight committees, and appropriation subcommittees.

Various financial management improvement laws have established annual reporting requirements for federal departments and agencies. The Reports Consolidation Act of 2000 (P.L. 106-531) permits agencies to submit combined reports in fulfillment of statutory requirements for financial and performance management information.

Executive agencies post their PARs, both current and some retrospective, on their public websites. A recent workgroup report of the National Academy of Public Administration recommended that OMB provide a single website where all agency Performance Accountability Reports can be made accessible to the public. The 110th Congress may consider legislation to create such a website.

This report will be updated as necessary.