GOVERNMENT EFFICIENCY AND EFFECTIVENESS: Inconsistent Definitions and Information Limit the Usefulness of Federal Program InventoriesGAO makes several recommendations to OMB. To present a more coherent picture of all federal programs, GAO recommends OMB revise its guidance to direct agencies to collaborate when defining and identifying programs that contribute to a common outcome, define plans for expanding implementation beyond the current 24 agencies, and include tax expenditures in the federal program inventory. In addition, to improve the usefulness of the information in inventories GAO recommends OMB ensure agencies consistently identify the various goals each program supports, and consult with stakeholders when developing or updating their inventories.To date, the approach used by the Office of Management and Budget (OMB) and agencies has not led to the inventory of all federal programs, along with related budget and performance information, envisioned in the GPRA Modernization Act of 2010 (GPRAMA). In developing the inventory, OMB allowed for significant discretion in several areas -- leading to a variety of approaches for defining programs and inconsistencies in the type of information reported. The inconsistent definitions, along with agencies not following an expected consultation process, led to challenges in identifying similar programs in different agencies. As a result of these limitations, the inventory is not a useful tool for decision making. OMB is considering options for enhancing the inventory.U.S. Government Accountability OfficeGAO_c090eb6a-92df-11df-b499-6b157a64ea2a_35d05e80-643f-11e4-a710-4053955b75b0To present a more coherent picture of all federal programs_35d06038-643f-11e4-a710-4053955b75b0OutcomesRevise guidance to direct agencies to collaborate with each other in defining and identifying programs that contribute to common outcomes._35d060ec-643f-11e4-a710-4053955b75b01OMBAgency Affected: Executive Office of the President: Office of Management and BudgetRecommendation: To ensure the effective implementation of federal program inventory requirements and to make the inventories more useful, the Director of OMB should, to better present a more coherent picture of all federal programs, revise relevant guidance to direct agencies to collaborate with each other in defining and identifying programs that contribute to common outcomes._35d06178-643f-11e4-a710-4053955b75b0PersistenceRevise guidance to provide a time frame for what constitutes "persistent over time" that agencies can use as a decision rule for whether to include short-term efforts as programs._35d06236-643f-11e4-a710-4053955b75b02OMBAgency Affected: Executive Office of the President: Office of Management and BudgetRecommendation: To ensure the effective implementation of federal program inventory requirements and to make the inventories more useful, the Director of OMB should, to better present a more coherent picture of all federal programs, revise relevant guidance to provide a time frame for what constitutes "persistent over time" that agencies can use as a decision rule for whether to include short-term efforts as programs._35d062c2-643f-11e4-a710-4053955b75b0Additional AgenciesDefine plans for when additional agencies will be required to develop program inventories._35d0634e-643f-11e4-a710-4053955b75b03OMBAgency Affected: Executive Office of the President: Office of Management and BudgetRecommendation: To ensure the effective implementation of federal program inventory requirements and to make the inventories more useful, the Director of OMB should, to better present a more coherent picture of all federal programs, define plans for when additional agencies will be required to develop program inventories._35d063da-643f-11e4-a710-4053955b75b0Tax ExpendituresInclude tax expenditures in the federal program inventory effort._35d06466-643f-11e4-a710-4053955b75b04OMBAgency Affected: Executive Office of the President: Office of Management and BudgetRecommendation: To ensure the effective implementation of federal program inventory requirements and to make the inventories more useful, the Director of OMB should, to better present a more coherent picture of all federal programs, include tax expenditures in the federal program inventory effort by designating tax expenditure as a program type in relevant guidance._35d064fc-643f-11e4-a710-4053955b75b0Tax Expenditure InventoryDevelop a tax expenditure inventory._35d06664-643f-11e4-a710-4053955b75b05OMBAgency Affected: Executive Office of the President: Office of Management and BudgetSecretary of the TreasuryRecommendation: To ensure the effective implementation of federal program inventory requirements and to make the inventories more useful, the Director of OMB should, to better present a more coherent picture of all federal programs, include tax expenditures in the federal program inventory effort by developing, in coordination with the Secretary of the Treasury, a tax expenditure inventory that identifies each tax expenditure and provides a description of how the tax expenditure is defined, its purpose, and related performance and budget information._35d06704-643f-11e4-a710-4053955b75b0ConsultationDirect agencies to consult with relevant congressional committees and stakeholders on their program definition approach and identified programs._35d06790-643f-11e4-a710-4053955b75b06OMBAgency Affected: Executive Office of the President: Office of Management and BudgetFederal Decision MakersCongressional CommitteesRecommendation: To ensure the effective implementation of federal program inventory requirements and to make the inventories more useful, the Director of OMB should, to help ensure that the information agencies provide in their inventories is useful to federal decision makers and key stakeholders, and to provide greater transparency and ensure consistency in federal program funding and performance information, revise relevant guidance to direct agencies to consult with relevant congressional committees and stakeholders on their program definition approach and identified programs when developing or updating their inventories._35d06830-643f-11e4-a710-4053955b75b0GoalsDirect agencies to identify in their inventories the performance goal(s) to which each program contributes._35d068c6-643f-11e4-a710-4053955b75b07OMBAgency Affected: Executive Office of the President: Office of Management and BudgetRecommendation: To ensure the effective implementation of federal program inventory requirements and to make the inventories more useful, the Director of OMB should, to help ensure that the information agencies provide in their inventories is useful to federal decision makers and key stakeholders, and to provide greater transparency and ensure consistency in federal program funding and performance information, revise relevant guidance to direct agencies to identify in their inventories the performance goal(s) to which each program contributes._35d0695c-643f-11e4-a710-4053955b75b0Goals & ObjectivesEnsure that agencies consistently identify the strategic goals, strategic objectives, agency priority goals, and cross-agency priority goals each program supports._35d06a06-643f-11e4-a710-4053955b75b08OMBAgency Affected: Executive Office of the President: Office of Management and BudgetRecommendation: To ensure the effective implementation of federal program inventory requirements and to make the inventories more useful, the Director of OMB should, to help ensure that the information agencies provide in their inventories is useful to federal decision makers and key stakeholders, and to provide greater transparency and ensure consistency in federal program funding and performance information, ensure, during OMB reviews of inventories, that agencies consistently identify, as applicable, the strategic goals, strategic objectives, agency priority goals, and cross-agency priority goals each program supports._35d06ab0-643f-11e4-a710-4053955b75b02014-11-04http://www.gao.gov/products/GAO-15-83OwenAmburOwen.Ambur@verizon.net