SECTION 240—ANNUAL AGENCY PERFORMANCE PLANNING AND REPORTING
OMB Circular No. A-11 (2024) Page 1 of Section 240
SECTION 240 – ANNUAL AGENCY PERFORMANCE PLANNING AND REPORTING
Table of Contents
Agency Performance Planning
240.1 What is the Agency Performance Plan (APP)?
240.2 What is the purpose of an annual Agency Performance Plan (APP)?
240.3 How does the annual Agency Performance Plan relate to the Strategic Plan?
240.4 What is the relationship between the Agency Performance Plan, Agency Performance
Report and Congressional Budget Justification?
240.5 Does the Agency Performance Plan include contributions to the Cross-Agency Priority
Goals and other Administration priorities or initiatives?
240.6 How will agencies be expected to link resources to the performance plan this year?
240.7 How does the annual Agency Performance Plan relate to agency organizational health
and organizational performance frameworks?
240.8 Can agencies change performance goals or indicators in the Agency Performance Plan?
240.9 The GPRA Modernization Act of 2010 requires each agency to make available on a
website an update on agency performance. What content should be included in the annual
Agency Performance Plan, Agency Performance Report, and how and when will agencies
publish their final Agency Performance Plan / Report?
240.10 How should agencies report performance improvement actions for items identified as
major management challenges in the Agency Performance Plan?
240.11 What are data of "significant value?" What attributes and dimensions should agencies
consider when selecting and gathering data to improve agency progress on goals?
240.12 How do performance measurement and evaluation complement each other in the Federal
Performance Framework?
240.13 What kind of evidence is considered appropriate for use in managing organizational
performance under the GPRA Modernization Act?
240.14 What can be used to measure performance in areas where quantifiable performance goals
cannot be developed?
240.15 How should evidence, aside from performance goals and indicators, be incorporated in
the Agency Performance Plan?
240.16 What is required by the GPRA Modernization Act on lower-priority program activities?
240.17 How do agencies prepare and publish lower-priority program activities to meet the
reporting intent of this provision of the Act?
240.18 How does the Agency Performance Plan relate to the agency's enterprise architecture?
Agency Performance Reporting
240.19 What is the Agency Performance Report (APR)?
240.20 The GPRA Modernization Act requires "more frequent updates of actual performance on
indicators that provide data of significant value to the Government, Congress, or program
partners at a reasonable level of administrative burden." How will agencies meet this
requirement?
SECTION 240—ANNUAL AGENCY PERFORMANCE PLANNING AND REPORTING
Page 2 of Section 240 OMB Circular No. A-11 (2024)
Table of Contents – Continued
240.21 How are agencies expected to work with OMB or Congress in the preparation of the
performance report?
240.22 How do agencies deliver the report to the President, Congress and the public?
240.23 Should agencies consolidate the Agency Performance Report with the Agency
Performance Plan?
240.24 What information should the annual Agency Performance Report contain?
240.25 What other parts selectively apply to the Agency Performance Report, as applicable?
240.26 How should agencies assess the completeness, reliability, and quality of performance
data reported in the Agency Performance Report?
240.27 How does the update to OMB Circular No. A–123, Appendix A, Management of
Reporting and Data Integrity Risk affect agency preparation of the Agency Performance
Plan and Agency Performance Report?
Summary of Changes
Updates planning process and timelines to align the FY 2026 Agency Performance Plan (APP)
with the President's 2026 Budget. Streamlines and consolidates overlapping guidance on the
required content to be included in the annual Agency Performance Plan / Agency Performance
Report (APR), and how and when will agencies publish their final Agency Performance Plan /
Report. Clarifies guidance for agencies seeking to propose changes to performance goals and/or
supporting performance indicators.
AGENCY PERFORMANCE PLANNING
240.1 What is the Agency Performance Plan (APP)?
The annual Agency Performance Plan (APP) is a description of the level of performance to be achieved
during the fiscal year in which the plan is submitted, and the next fiscal year. The plan should be specific
in describing the strategies the agency will follow, explaining why those strategies have been chosen, and
identifying performance targets and key milestones that will be accomplished in the current and next fiscal
year. It should be comprehensive of the agency's mission by showing the plan for making progress towards
each strategic objective.
240.2 What is the purpose of an annual Agency Performance Plan (APP)?
Agencies annually prepare an Agency Performance Plan to communicate the agency's strategic objectives
and performance goals with other elements of the agency budget request. The plan describes how the goals
will be achieved, identifies priorities among the goals, and explains how the agency will monitor progress.
Each APP will span a two-year coverage period including the current fiscal year in which the plan is
submitted and the budget year to which it is aligned. Because of its two-year coverage period, each annual
APP revision affords agency managers the opportunity to update the previous year's APP to reflect changes
in plans, implementation strategies, funding decisions, and other changes in the agency's operating
environment that may impact goal achievement and mission delivery efforts.
SECTION 240—ANNUAL AGENCY PERFORMANCE PLANNING AND REPORTING
OMB Circular No. A-11 (2024) Page 3 of Section 240
240.3 How does the annual Agency Performance Plan relate to the Strategic Plan?
The annual Agency Performance Plan should align to the agency's strategic goals and objectives, explaining
how they will be achieved. Reviewed and updated annually, the shorter-term organizational planning and
goal-setting of the APP complements the Agency Strategic Plan, translating the longer-term strategic goals
and objectives in the Strategic Plans to programmatic performance goals, including Agency Priority Goals,
in the Agency's Annual Performance Plan. Strategic goals are advanced by strategic objectives, which in
turn, are supported by specific performance goals and indicators. For each strategic goal, the annual plan
should show the supporting strategic objectives and performance goals. The indicators that will be used to
track, interpret or improve progress on performance goals must also be included in the performance plan.
Agencies should add performance goals as needed to reflect multiple objectives:
• Mission focused. The core functions and activities of Federal agencies that are reflected in statutory
requirements or leadership priorities and which serve to drive their efforts in addressing pressing
and relevant national problems, needs, and challenges.
• Mission/Service focused. The activities that reflect the interaction(s) between individual citizens or
businesses and Federal agencies in providing a direct service on behalf of the Federal Government,
and which is core to the mission of the agency.
• Mission-support / Management-focused. The improvement priorities for management functions
that support and strengthen organizational health and organizational performance; and
responsibilities of Federal agencies to provide appropriate safeguards in executing mission and
service related activities effectively and efficiently, including minimizing instances of waste, fraud,
and abuse.
The annual Agency Performance Plan supports the agency's budget request by identifying the performance
goals and key milestones that an agency will pursue in the coming year. Results of agency progress on
strategic objectives and performance goals are presented and discussed in the Annual Performance Report.
Agencies most recently developed and published in March 2024 their FY 2025 APP covering FY 2024 and
FY 2025. Agencies will next develop their FY 2026 APP to align with the strategic plan framework of goals
and objectives reflected in the agency FYs 2022-2026 Strategic Plan. The FY 2026 APP will be developed
throughout the course of 2024, and include performance goals, measures, and targets covering FY 2025
and projected for FY 2026. Thus, agencies will have an opportunity in the FY 2026 APP to update, as
needed, performance goals, measures, and targets originally identified in the FY 2025 APP in order to
support strategic objectives and priorities reflected in the agency Strategic Plan.
See section 210 of this Circular for additional guidance on how a Presidential transition year affects the
timing of agency performance plans and reports.
240.4 What is the relationship between the Agency Performance Plan, Agency Performance Report
and Congressional Budget Justification?
Section 51 outlines agency budget justification requirements. The performance plan may be used to
structure the budget submission, or at minimum, be part of the agency's budget submission to OMB and to
Congress. Changes in the plan should reflect and be consistent with changes to the program activities in the
budget request.
To reduce duplication and to communicate future plans in the context of historical trends, agencies are
strongly encouraged to consolidate the annual Agency Performance Plan with the annual Agency
SECTION 240—ANNUAL AGENCY PERFORMANCE PLANNING AND REPORTING
Page 4 of Section 240 OMB Circular No. A-11 (2024)
Performance Report to deliver them concurrent with the Congressional Budget Justification and on
Performance.gov. Agencies should consult with relevant congressional appropriations committees to
confirm their support for modifications to the format of the Congressional Budget Justification.
240.5 Does the Agency Performance Plan include contributions to the Cross-Agency Priority Goals
and other Administration priorities or initiatives?
Yes, as applicable, annual Agency Performance Plans shall include contributions to Cross-Agency Priority
(CAP) goals as well as establish performance goals, measures, and targets in management and policy
priority areas required by Executive Orders or OMB memoranda and guidance. While an abbreviated list
of examples is identified below, a complete repository of published OMB Memoranda is available online
at OMB's website at whitehouse.gov/omb. In developing the APP, agency PIOs should coordinate across
the organization to ensure the APP is comprehensive of the agency's mission, including identified policy or
management priorities the agency is working to achieve. For example:
• OMB Memorandum M-23-14, Implementation Guidance for the Biden-Harris Permitting Action
Plan, outlines the Administration's strategies to strengthen and accelerate Federal environmental
review and permitting, and to ensure the timely and sound delivery of much-needed upgrades to
America's infrastructure, which includes requirements for agencies to, starting with the 2024
Agency Performance Plan, incorporate Permitting Action Plan-related performance goals and
indicators into their annual agency performance plans, and to begin reporting progress against
achieving those goals in the annual 2023 Agency Performance Report.
• OMB Memorandum M-22-12, Advancing Effective Stewardship of Taxpayer Resources and
Outcomes in the Implementation of the Infrastructure Investment and Jobs Act (IIJA), provided
initial guidance to agencies that have responsibilities for implementing IIJA programs including
detailed guidance on performance planning, measurement, and evaluation requirements.
Additionally, transparency into IIJA goal-setting and reporting activities by agencies will
strengthen the performance management routines that support effective implementation, while also
holding agencies accountable for the basis of decisions and their results. To underscore the
importance of the Act's implementation to agencies' overall efforts to improve outcomes for the
American public, agencies should also highlight or tag in their next annual FY 2024 Agency
Performance Plan specific performance goals and measures that directly implement or align to
IIJA programs. Agencies should also highlight or tag in the FY 2024 Agency Annual Evaluation
Plan and/or Learning Agenda specific evidence-building activities connected to IIJA programs.
• OMB Memorandum M-21-22 directed alignment of agency strategic goals and objectives,
including Agency Priority Goals, with Administration policy priorities, in particular continuing to
meet the health, welfare, and economic challenges of the COVID-19 pandemic, advance equity,
and address climate change;
• OMB Memorandums M-21-20 and M-20-21 instructed agencies to incorporate, respectively,
American Rescue Plan (ARP) and Coronavirus Aid, Relief, and Economic Security (CARES) Act
funding, programs, and related efforts into existing organizational performance management
routine and plans and reports;
• Per OMB Memorandum M-20-03, all landholding agencies, beginning within their FY 2022
Annual Performance Plan, should incorporate performance goals and metrics developed as part of
the agency's capital planning for real property.
SECTION 240—ANNUAL AGENCY PERFORMANCE PLANNING AND REPORTING
OMB Circular No. A-11 (2024) Page 5 of Section 240
• Per OMB Memorandum M-19-17, agencies should incorporate objectives for improving Identity,
Credential, and Access Management (ICAM) into their strategic and performance plans;
• Per OMB Memorandum M-19-13, identifying agency-specific goals in consultation with OMB for
making smarter use of common contract solution through category management.
See sections 210 and 220 for additional details on how to incorporate these policy and management priority
areas in the APP outline.
240.6 How will agencies be expected to link resources to the performance plan this year?
Performance information in the annual Agency Performance Plan (APP), especially the goals, indicators of
past performance and other evidence such as evaluations, should inform agency budget decisions,
complementing other factors considered in the budget process. The funding proposed in the agency's FY
2026 final budget submission should reflect funding levels the agency believes are needed to meet proposed
FY 2026 targets identified in the FY 2026 APP. The performance goals in the Agency Performance Plan
should be consistent with those set through agency strategic and performance planning processes.
As funding levels are finalized through the Budget Process, agencies must update their FY 2026 APP as
applicable to reflect budgeted resources as well as other policies or directives provided to the agency
through OMB Passback. In addition to incorporating budget policies or other guidance provided in
Passback, current fiscal year performance goals should also be updated to reflect final congressional action
on appropriations and other changes in external conditions or management priorities as necessary.
Program activities are a key organizing component that connects budget and funding requests as part of the
coordinated strategies for achieving goals and objectives in the agency Strategic Plan. Thus, strategic goals
and objectives in the performance plan should capture efforts for all program activities in the budget request,
and support the implementation strategies for achieving strategic objectives and performance goals.
Agencies may aggregate, disaggregate, or consolidate program activities for the purposes of aligning
performance information and resources as appropriate for the agency size, except that any aggregation or
consolidation may not omit or minimize the significance of any program activity constituting a major
function or operation for the agency.
240.7 How does the annual Agency Performance Plan relate to agency organizational health and
organizational performance frameworks?
Agency Performance Plans establish performance goals to define the level of performance to be achieved
during the year in which the plan is submitted and the next fiscal year. Performance goals should be
expressed in an objective, quantifiable, and measurable form unless otherwise authorized (i.e., agreed to in
advance between the agency and OMB), and include a balanced set of performance indicators to be used in
measuring or assessing progress toward each performance goal, including, as appropriate, customer service,
efficiency, output, and outcome indicators. OMB Memorandum M-23-15, Measuring, Monitoring, and
Improving Organizational Health and Organizational Performance in the Context of Evolving Agency
Work Environments outlines steps that agencies should take to ensure that agency decisions regarding work
environments continue to improve organizational health and organizational performance. The frameworks
and routines outlined in that memorandum should align to, strengthen, support, and integrate with agency-
level and component-level strategic plans, and annual Agency Performance Plans. Appendix 1 of M-23-15
identifies a range of example performance indicators for performance goals that may be set for measuring
and monitoring organizational health and performance, which should be considered when developing and
updating annual Agency Performance Plans.
SECTION 240—ANNUAL AGENCY PERFORMANCE PLANNING AND REPORTING
Page 6 of Section 240 OMB Circular No. A-11 (2024)
240.8 Can agencies change performance goals or indicators in the Agency Performance Plan?
Yes. Agencies may revise, drop, or add performance goals and/or their supporting performance indicators
in the annual Agency Performance Plan. Any changes sought by the agency in their APP are proposed in
consultation with OMB, and generally made in order to reflect evolving policy priorities of the
Administration and agency leadership, or the analyses and results of organizational learning obtained
through the agency's strategic review or other data-driven performance reviews conducted throughout the
year. Agencies should include a consolidated list or summary of changes in the FY 2026 APP that identifies
performance measures that are added or dropped compared to the prior year's published FY 2025 APP.
Agencies should still report the current FY 2024 results of any performance goals and indicators that will
be discontinued in the FY 2026 APP but were originally identified in the FY 2025 APP. Targets for dropped
measures no longer need to be set as part of the FY 2026 APP.
240.9 The GPRA Modernization Act of 2010 requires each agency to make available on a website
an update on agency performance. What content should be included in the annual Agency
Performance Plan, Agency Performance Report, and how and when will agencies publish
their final Agency Performance Plan / Report?
Since the passage of the GPRA Modernization Act of 2010, agencies have been aligning the annual Agency
Performance Plan and Report with the Agency's Congressional Budget Justification, both to improve the
accessibility and usefulness of agency performance reporting for stakeholders, as well as to reduce the
burden of duplicative planning and reporting timelines. The content table in section 210 establishes what
information must be included in the annual Agency Performance Plan, and describes requirements for
publication of the APP on Performance.gov. Section 210 should also be considered in conjunction with
section 51 on Basic Justification Materials.
Agencies that are required to establish Agency Priority Goals on Performance.gov are required to publish
Agency Performance Plan information and links on Performance.gov. The FY 2026 Agency Performance
Plan will be developed to align with Administration policies and the agency's final FY 2026 congressional
budget justification. It should also reflect, where applicable, the agency's current two-year FYs 2024-2025
APGs.
The FY 2026 Agency Performance Plan will be published concurrent with the agency's final FY 2026
congressional budget justification, with all agencies producing a full agency performance plan for posting
on the agency's website with all required content. Agencies are required to publish their FY 2024 Agency
Performance Report with their FY 2026 Agency Performance Plan and final FY 2026 congressional budget
justification on February 3, 2025. Small agencies maintain the flexibility to publish the Annual Performance
Report (APR) for FY 2024 on the agency's website as a Performance and Accountability Report (PAR)
(November 2024), but are encouraged to produce a combined annual performance plan and report where
the capacity for doing so exists
See section 210 of this Circular for additional guidance on how a Presidential transition year affects the
timing of agency performance plans and reports.
The timeline and key milestones for development and publication of the FY 2026 Agency Performance
Plan are identified in section 200, with those dates aligned to section 25, which provides key dates for
Budget development. Agencies must first submit electronically their draft Agency Performance Plan /
Report to OMB for review September 9, 2024 by posting it on the agency's Performance Submission Portal
accessible from OMB's Performance Portal page on MAX Community.
SECTION 240—ANNUAL AGENCY PERFORMANCE PLANNING AND REPORTING
OMB Circular No. A-11 (2024) Page 7 of Section 240
Notification to the Congress of the availability of the final Agency Performance Plan and Agency
Performance Report should be transmitted electronically, and in conjunction with the release of the APP
and APR publicly on the agency website concurrent with the President's Budget in February. When
providing notification to the Congress, agencies should also notify the Executive Office of the President by
emailing [email protected]p.gov in order to meet the agency's notification requirements to the
President. Agencies shall post a copy of the final document on the agency's website and provide a hyperlink
to the plan on Performance.gov. Related submission questions should be emailed to
performance@omb.eop.gov.
Machine-Readable. To more fully implement provisions of the GPRA Modernization Act of 2010 that
require agency plans and reports be produced in a searchable, machine-readable format, OMB will continue
to work with a small subset of Federal agencies to explore the production of machine-readable components
or portions of their Agency Performance Plans and Agency Performance Reports. Producing agency
performance plans and reports in a machine-readable format improves accessibility of agency performance
data contained within the APP and APR, as well as enhances transparency through advanced data
visualization tools. This machine-readable initiative for agency performance plans and reports will be
conducted in conjunction with OMB and agency efforts that is also focused on exploring the production of
machine-readable components of congressional budget justifications as part of the Budget cycle (see section
22.6). The purpose of the effort will be to identify processes, resources, and best practices in order to inform
a timeline and additional guidance for full implementation of machine-readable performance plans and
reports required by all Federal agencies in future Budget and Performance Planning and Reporting cycles.
240.10 How should agencies report performance improvement actions for items identified as major
management challenges in the Agency Performance Plan?
The GPRA Modernization Act of 2010 (Pub. L. No. 111-352) requires agencies to describe the major
management challenges the agency faces as part of the Agency's Performance Plan. Major management
challenges are programmatic or management functions, within or across agencies, and may have greater
vulnerability to waste, fraud, abuse, and mismanagement (such as issues the Government Accountability
Office identifies as high risk or issues that an Inspector General (IG) identifies) or where failure to perform
well could seriously affect the ability of an agency or the Federal Government to achieve its mission or
goals. Agencies may consider IG recommendations on serious management and performance challenges
as well as management issues and risks or areas most critical to the agency's mission delivery when
developing performance goals as part of performance planning, or as an input to the agency's enterprise risk
management planning and processes (see OMB Circular No. A-123). Where applicable, agencies should
highlight instances where a performance goal has been developed as a result of a major management
challenge, and include detailed performance information required in section 210.
Agencies should address identified major management challenges in the annual Agency Performance Plan
as a part of Other Information if not addressed as agency priority or performance goals elsewhere in the
performance plan. Agency discussion of major management challenges in the Agency Performance Plan
should include: planned actions to address major management challenges; performance goals, indicators
and/or milestones used to measure progress for the major management challenges identified; and the agency
official (title and office) responsible for resolving such challenges. See section 210.
240.11 What are data of "significant value?" What attributes and dimensions should agencies
consider when selecting and gathering data to improve agency progress on goals?
Data are most valuable when they are meaningful for analyzing progress and identifying ways to improve
performance. Data need to be sufficiently accurate and timely to inform a decision, behavior, or outcome
by those who have the authority to take action to drive progress towards mission, service, and stewardship
SECTION 240—ANNUAL AGENCY PERFORMANCE PLANNING AND REPORTING
Page 8 of Section 240 OMB Circular No. A-11 (2024)
outcomes. For information to be actionable, it must be prepared in a format appropriate for the user. A
first step for agencies will be to identify data sources that are already available and assess whether they
adequately measure the performance goal or other indicator of interest. Agencies may be able to adapt
existing data, or they may find that new data sources will need to be developed. Data attributes to consider
include:
• Frequency—How often should the data be collected in order to impact future performance? How
quickly is it needed to make sound decisions? Annually, quarterly, monthly, weekly, daily?
• Time—Is the time of day, day of the week, or week of the year likely to correlate with performance
or causal factors affecting performance (e.g.; time of incidents, demand patterns)? If so, is it worth
tagging performance indicators with this information so that they can be sorted to see variations in
performance patterns across time?
• Users—Who uses the data to learn
from experience, improve
performance, or make decisions and
for what purpose? Are they
responsible for achieving the task,
accountable for accomplishing it,
potentially supportive of the
endeavor, likely to be consulted due
to their expertise, or do they need to
be kept informed? Are they in
central offices, field offices, among
delivery partners, the public or the
Congress? What does that
information-using role imply for the
form, timing, collection and
dissemination of the collected
indicators?
• Format—How will people use the
information and what format is most
conducive to its use?
• Methods—How are data collected
or delivered and what methods are
used to get feedback on the data to
continually improve its quality or
usefulness? What challenges related
to data collection may impact its
use?
• Context and Analysis—What
analysis and evaluation will be
needed in order to be able to use the
data to make decisions or improve
performance?
Other Indicators are Sometimes Essential for
Interpreting Performance Indicators
Some performance indicators require context and
analysis to interpret the agency's performance trends
accurately, so other indicators are needed to
accompany performance indicators. Here are a few
examples:
Other indicators: When an agency faces a process
backlog and sets a target to reduce the backlog, it is
not sufficient to track only the size of the backlog or
the percent of applications processed within the
threshold processing time set. It is also essential to
track input indicators (e.g.; the number of
applications coming in to the agency) and output
indicators (e.g.; number of applications processed by
the agency) for the same time period to interpret
accurately the agency's performance addressing the
backlog.
External factor indicators: When an agency reviews
the performance across field offices or delivery
partners, meeting indicator targets does not always
mean the intended outcome is being achieved. The
number of people receiving jobs after participating in
a state's employment readiness program could be
very high as compared to another program in a
different state. In that situation, contextual indicators
may be critical to understanding the performance of
individual delivery units. The participants, economic
conditions, or level of demand for services in an area
may be critical to interpreting the job placement rates
and for finding effective practices for improving
performance.
SECTION 240—ANNUAL AGENCY PERFORMANCE PLANNING AND REPORTING
OMB Circular No. A-11 (2024) Page 9 of Section 240
• Cost—How costly or burdensome is the data collection or analysis before it can be put to use?
240.12 How do performance measurement and evaluation complement each other in the Federal
Performance Framework?
Performance measurement and evaluation should generally be viewed as two of the key tools available to
help policymakers and program managers develop systematic evidence in order to support decision-making,
understand how well policies and programs are working, and identify or promote possible changes that
improve performance. Both evaluation and performance measurement generate information that falls along
the continuum of evidence, serve as methods for systematic assessment, and aim to facilitate learning about
and improve results of government activities (see the diagram in section 240.13 depicting the components
of evidence). While often undertaken separately, collaboration between performance measurement and
evaluation teams can lead to stronger evidence-building. For example, opportunities in which the two may
work hand in hand include:
• Performance measurement can help identify priority questions to be addressed by evaluations,
informing decisions about allocating evaluation resources.
• Evaluation findings can clarify which indicators are predictive of an activity's success and should
be tracked in performance measurement.
• Performance measurement can identify outliers in performance (either poor or strong) that warrant
evaluation, while evaluation can provide context and potential explanations for variation over time
or across sites revealed by performance measurement.
• When performance measures suggest that many participants in a program experience a certain
outcome, evaluation can confirm (or refute) whether that is directly attributable to the program by
comparing outcomes seen in a control or comparison group when possible.
• Performance measurement can suggest to evaluators what types of indicators are important to
program operators and might thus be useful to include in selecting evaluation measures.
240.13 What kind of evidence is considered appropriate for use in managing organizational
performance under the GPRA Modernization Act?
For the purpose of managing performance under the GPRA Modernization Act of 2010 and the Federal
Performance Framework, evidence as a general construct should be viewed and approached as the available
body of facts or information indicating whether a belief or proposition is true or valid. This view of evidence
does not displace the definitions of key terms provided for in the Foundations for Evidence-Based
Policymaking Act of 2018 ("Evidence Act") related to 'evidence,' 'evaluation,' 'statistical activities,' and
'statistical purposes' (see section 200.24), as information produced by 'statistical activities' with a 'statistical
purpose' is potentially useful when assessing policies or programs. However, approaching evidence more
broadly as a body of information in the context of performance management and the Federal Performance
Framework is used to illustrate how it should be applied to support and advance the organizational
performance and goals/objectives/outcomes articulated by agencies' strategic and performance plans.
Evidence can be quantitative or qualitative and may come from a variety of sources or include various
components, including foundational fact finding (e.g., aggregate indicators, exploratory studies, descriptive
statistics, and other research), performance measurement, policy analysis, and program evaluations.
Evidence has varying degrees of credibility, and the strongest evidence generally comes from a portfolio
of high-quality, credible sources rather than a single study. The Figure below, which is also found in OMB
SECTION 240—ANNUAL AGENCY PERFORMANCE PLANNING AND REPORTING
Page 10 of Section 240 OMB Circular No. A-11 (2024)
Memorandum M-19-23, provides a graphical depiction of how these sources combine to represent the
components of evidence.
The credible use of evidence in decision-making requires an understanding of what conclusions can be
drawn from the information, and equally important, what conclusions cannot be drawn. For example,
multiple impact and implementation evaluations may provide strong evidence that a particular intervention
is effective with a particular population, but it may be less definitive on how effective that intervention
would be in other settings or with different populations. Quasi-experimental evidence from large, diverse
samples of administrative data may address concerns about generalizability, but could lack definitive
evidence on causality or be silent on important outcomes not captured in the administrative data.
Descriptive analyses from Federal statistical series provide context to examine societal and economic trends
over time, but do not speak to program outcomes or impacts. Qualitative evidence can complement other
evidence on outcomes and impacts by providing insight or context into how programs and practices can be
successfully implemented with particular populations and under what circumstances (see Section 200 for
definitions of the different types of evaluation).
This is a broad definition of evidence, and portfolios of evidence have varying degrees of credibility. The
"intended use" of evidence compels agencies to set expectations for levels of credibility that are aligned to
and appropriate for the specific purpose for which the portfolio of evidence, including specific activities,
will be used. It is important that agencies use the appropriate tools and methods to answer the questions of
interest.
SECTION 240—ANNUAL AGENCY PERFORMANCE PLANNING AND REPORTING
OMB Circular No. A-11 (2024) Page 11 of Section 240
240.14 What can be used to measure performance in areas where quantifiable performance goals
cannot be developed?
When agencies cannot express a performance goal in a quantifiable form for a particular program, an
"alternative form" performance goal or suite of indicators may be used instead. For example, milestones
are often used as the basis of an alternative form performance goal. In other cases, the attainment or
maintenance of a third-party, established, standard can be a qualitative, measurable performance goal, such
as obtaining an unmodified audit opinion on the agency's financial statements. For certain programs, a suite
of indicators in lieu of a performance goal will be appropriate. Evaluations and other assessment tools may
also be helpful.
240.15 How should evidence, aside from performance goals and indicators, be incorporated in the
Agency Performance Plan?
Evidence can include many sources, such as foundational fact finding, performance measurement, policy
analysis, and program evaluation. Each of these sources can support agencies as they carry out their
missions, though may do so in different ways. When combined, various sources of evidence can be
combined to create a portfolio of evidence, each piece of which may provide information about a different
aspect of a particular program, policy, or organization. While some evidence can help agencies determine
whether a program is effective, others can address whether a policy is being implemented as intended or if
an intervention is reaching its target population. Evidence is a critical tool to help agencies ensure that
resources are used in the smartest way possible to achieve intended impacts and continuous improvement.
Thus, using evidence to support budget, management, programmatic, policy, and regulatory decisions is
critical to make government work effectively.
Whereas agencies will use their Annual Evaluation Plan to describe the significant evaluations that they
plan to conduct following from the agency's Learning Agenda, other priorities, and evaluations required by
Congress, agencies should demonstrate the use of evidence throughout their FY 2024 budget submissions,
in particular illustrating how evidence will support agency assessments of performance goals and
implementation strategies in the Annual Agency Performance Plan and final congressional budget
justification. In the Agency's Annual Performance Plan, an agency's use of evidence may focus on
identifying which evidence is needed and articulating how it will be used to measure progress in achieving
performance goals and objectives. This may be a part of the evidence-building activities outlined in the
agency's Learning Agenda, but the Learning Agenda will include evidence-building activities that go
beyond performance measurement. See section 210.
240.16 What is required by the GPRA Modernization Act on lower-priority program activities?
Agencies are required to identify lower-priority program activities as a part of the performance planning
process and final budget submissions. In cases where small agencies have only one program activity in the
President's Budget the agency may disaggregate the program activity for the purposes of identifying lower-
priorities appropriate to the agency's size.
240.17 How do agencies prepare and publish their lower-priority program activities to meet the
reporting intent of this provision of the Act?
Program Activities are the main organizing unit around which agency budget and funding requests are
structured. As changes to resource and/or funding requests are reflected from one fiscal year to the next,
agency budget submissions to OMB necessarily reflect those program activities upon which an agency
places a lower-priority on the program activity relative to the funding requested in previous years. Thus, it
SECTION 240—ANNUAL AGENCY PERFORMANCE PLANNING AND REPORTING
Page 12 of Section 240 OMB Circular No. A-11 (2024)
is through the annual Budget process that facilitates production of the annual President's Budget then that
agencies prepare and publish their lower-priority program activities and therefore meet the reporting intent
of this provision of the GPRA Modernization Act. As in previous years, OMB works with agencies through
the annual Budget process to approve and finalize lower-priority program activity lists as part of publishing
the President's Budget. Agencies must publish in the agency's performance plan a clear reference to the
President's Budget for the agency's lower priorities such as "The President's Budget identifies the lower-
priority program activities, as required under the GPRA Modernization Act, 31 U.S.C. § 1115(b)(10). The
public can access the volume at: http://www.whitehouse.gov/omb/budget."
240.18 How does the Agency Performance Plan relate to the agency's enterprise architecture?
Once an agency's Performance Plan is established, agencies should ensure that the enterprise architecture
planning documents are consistent with achieving the agency goals and objectives. This will require direct
alignment of the capital and enterprise architecture planning efforts to meet the strategic objectives and
performance goals in agency strategic and annual performance plans, to the extent that information
technology resources are critical to the achievement of those objectives and goals.
AGENCY PERFORMANCE REPORTING
240.19 What is the Agency Performance Report (APR)?
The annual Agency Performance Report (APR) provides information on the agency's progress achieving
the goals and objectives described in the agency's Strategic Plan and Performance Plan, including progress
on strategic objectives, performance goals and Agency Priority Goals. It is the primary organizational
document for detailed, comprehensive organizational performance reporting of results and progress,
comparing actual performance achieved against goals and objectives established. The term Agency
Performance Report means the same as the performance section of the Performance and Accountability
Report (PAR) published by agencies in November, or the Agency Performance Report that is published by
agencies in February concurrent with their APP and congressional budget justifications.
240.20 The GPRA Modernization Act requires "more frequent updates of actual performance on
indicators that provide data of significant value to the Government, Congress, or program
partners at a reasonable level of administrative burden." How will agencies meet this
requirement?
Agencies report progress quarterly on Priority Goals of the Administration on Performance.gov. In
addition, Cross-Agency Priority (CAP) Goal progress is updated quarterly by CAP Goal Leaders in
coordination with the GSA, OMB and contributing agencies.
All agencies are encouraged to report performance on their other performance goals more frequently than
annually, if cost-effective, valuable, or required by Executive Order or other OMB memoranda and
guidance to agencies. Each agency should determine the areas and kinds of information where more
frequent data will lead to better decisions by the public, field offices, and delivery partners that generate
more value and/or lower cost. Agencies should use their own websites to provide more frequent
performance updates, where cost effective or required, and explore opportunities for establishing
Application Programming Interface (API) feeds directly to Performance.gov. See "actionable
information/data of significant value" in section 200.
SECTION 240—ANNUAL AGENCY PERFORMANCE PLANNING AND REPORTING
OMB Circular No. A-11 (2024) Page 13 of Section 240
240.21 How are agencies expected to work with OMB or Congress in the preparation of the
performance report?
When preparing an agency-specific Annual Performance Report, agency staff and OMB should discuss the
presentation and work out any concerns, if needed, in advance of the submission of the reports to the
Congress. Agencies are encouraged to reach out to the Congress, where possible, to obtain input on how
they might improve their communication of performance information to the Congress. Agencies should
work with their legislative affairs offices to determine the best ways to consult with the Congress.
240.22 How do agencies deliver the report to the President, Congress and the public?
Agencies shall make the annual Agency Performance Report available on the agency's website. A hyperlink
to the agency performance report will also be published via Performance.gov. For notification to the
President, agencies should post final reports on the agency's website, and email the Director of OMB at
email performance@omb.eop.gov with the hyperlink to the published report.
Agencies should notify the Congress electronically of the availability of the final Annual Performance
Report. The report notification must be from the head of the agency, but may be transmitted electronically
by his or her delegate. An agency may add other signatories, such as the Deputy Secretary, Chief Operating
Officer, Performance Improvement Officer or Chief Financial Officer, as necessary to the transmittal, thus
recognizing a shared responsibility within the agency. Transmittal letters to the Congress are addressed to
the Speaker of the House of Representatives, the President of the Senate and the President pro tempore of
the Senate. Copies of the congressional transmittal are sent electronically, unless otherwise requested in
print by the Congress, to the chair and ranking minority members of the budget committees, relevant
authorization and oversight committees, appropriation subcommittees, and the chair and ranking minority
member of the Senate Committee on Homeland Security and Governmental Affairs and the House
Oversight and Government Reform Committee. Agencies should work with their legislative affairs and
congressional staff to determine the optimal way to transmit notification to the Congress.
If an agency performance update includes any program activity or information that is specifically authorized
under criteria established by an Executive Order to be kept secret in the interest of national defense or
foreign policy and is properly classified, the head of the agency will make such information available in a
classified appendix.
240.23 Should agencies consolidate the Agency Performance Report with the Agency Performance
Plan?
Generally, yes (see 210 for exceptions during Presidential election and transition years). To streamline
agency planning and reporting of performance information for stakeholders and more efficiently manage
duplicative planning and reporting timelines, agencies are strongly encouraged to consolidate the Agency
Performance Plan and Agency Performance Report. Agencies are required to provide a hyperlink to
Performance.gov from the agency's website where the Agency Performance Report is published.
240.24 What information should the annual Agency Performance Report contain?
Agency Performance Reports should clearly articulate how the work of the agency benefits the public,
enable the public to understand the actions agencies have taken to make progress and explain what the
agency is doing to improve performance. The APR must address the content established in section 210,
with agencies encouraged to format the APR by strategic goal and objective. The APR should include
summary assessments of progress as described in sections 210 and 260 for strategic objectives, and focus
SECTION 240—ANNUAL AGENCY PERFORMANCE PLANNING AND REPORTING
Page 14 of Section 240 OMB Circular No. A-11 (2024)
on comparing and reporting results achieved against performance goals and associated measures and
indicators established in the Agency's Performance Plan. Agencies must still report the FY 2024 results of
any performance goals and indicators that will be discontinued by the agency in future performance plans,
and targets for dropped measures no longer need to be set or included in the FY 2026 Performance Plan,
which covers both FYs 2025 and 2026.
240.25 What other parts selectively apply to the Agency Performance Report, as applicable?
The following parts selectively apply to agencies.
• Information on use of non-Federal parties. The GPRA Modernization Act of 2010 states that
preparation of an annual report is an inherently governmental function. However, the report should
include an acknowledgment of the role and a brief description of any significant contribution made
by a non-Federal entity in supporting preparation of the report.
• Classified appendices not available to the public. Agencies that conduct classified activities may
prepare a classified appendix for the Annual Performance Plan. Also, if an agency believes that
reporting of actual performance will impede goal achievement, a non-public appendix may be
prepared for the Annual Performance Report. Agencies should consult with OMB to determine
whether such an appendix is necessary.
240.26 How should agencies assess the completeness, reliability, and quality of performance data
reported in the Agency Performance Report?
The GPRA Modernization Act of 2010 requires agencies to prepare information on the reliability of data
presented in the Agency Performance Report. Agencies may develop a single data verification and
validation appendix used to communicate the agency's approaches, and/or may also choose to provide
information about data quality wherever the performance information is communicated (e.g., websites).
Agencies should discuss their verification and validation techniques with their respective OMB Resource
Management Office, if necessary. The transmittal letter included in Annual Performance Reports must
contain an assessment by the agency head of the completeness and reliability of the performance data
presented and a description of agency plans to improve completeness, reliability, and quality, where needed.
Data limitations. In order to assess the progress towards achievement of performance goals, the
performance data must be appropriately valid and reliable for intended use. Significant or known data
limitations should be identified to include a description of the limitations, the impact they have on goal
achievement, and the actions that will be taken to correct the limitations. Performance data need not be
perfect to be valid and reliable to inform management decision-making. Agencies can calibrate the
accuracy of the data to the intended use of the data and the cost of improving data quality. At the same
time, significant data limitations can lead to bad decisions resulting in lower performance or inaccurate
performance assessments. Examples of data limitations include imprecise measurement and recordings,
incomplete data, inconsistencies in data collection procedures and data that are too old and/or too
infrequently collected to allow quick adjustments of agency action in a timely and cost-effective way.
Verification and validation. Verification and validation of performance data support the general accuracy
and reliability of performance information, reduce the risk of inaccurate performance data, and provide a
sufficient level of confidence to the Congress and the public that the information presented is credible as
appropriate to its intended use. The GAO defines verification as a process of checking or testing
performance information to assess other types of errors, such as errors in keying data. The GAO defines
validation as an effort to ensure that data are free of systematic error or bias and that what is intended to be
SECTION 240—ANNUAL AGENCY PERFORMANCE PLANNING AND REPORTING
OMB Circular No. A-11 (2024) Page 15 of Section 240
measured is actually measured. See GAO's Performance Plans: Selected Approaches for Verification and
Validation of Agency Performance Information.
Agencies should have in place verification and validation (V&V) techniques that will ensure the
completeness and reliability of all performance measurement data contained in their Annual Agency
Performance Plans and Reports as appropriate to the intended use of the data. In addition, the Performance
Improvement Council (PIC) through an interagency working group, has developed a Data Quality Maturity
Model and Example Practices guidebook to assist agencies in improving their data quality programs over
time. Copies of the guidebook can be obtained by emailing the PIC directly at [email protected].
The guidance that follows provides agencies with a list of reasonable V&V criteria that when applied should
increase the level of confidence the Congress and the public have in the performance information presented.
Agency internal assessments. Agencies are encouraged to consider the verification and validation factors
outlined below.
1. Standards and procedures
• Source data are well defined, documented; definitions are available and used.
• Collection standards are documented/available/used.
• Data reporting schedules are documented/distributed/followed.
• Supporting documentation is maintained and readily available.
• Collection staff are skilled/trained in proper procedures.
2. Data entry and transfer
• Data entry methodology is documented and followed.
• Data are verified as appropriate to the needed level of accuracy.
• Procedures for making changes to previously entered data are documented and followed.
• Data are available when needed for reporting, learning and critical decision-making cycles.
• Data entry staff are skilled and trained in proper procedures.
3. Data integrity
• Whenever possible, data should be returned to data suppliers with value added so that data
suppliers benefit from the analysis of the data and are engaged to improve its quality over time.
• Third-party measurement is often preferable to self-measurement.
• Administrative data that is used for other purposes and validated by its use can be a source of
high-quality performance data at a relatively low cost.
4. Data quality and limitations
• Accuracy limits of all data are appropriate to their intended use.
• Data limitations are explained and documented.
• Method for handling anomalous data is established and used, not just to isolate data artifacts
but also to search for promising practices to validate and possibly solve problems needing
attention.
• Third party evaluations are conducted.
• Use of externally controlled data is documented.
5. Oversight and certifications
• Accountability for data accuracy exists in a responsible employee's performance standards.
• Responsible officials certify that procedures were followed each reporting period.
• Responsible officials certify that data accuracy has been checked each reporting period.
SECTION 240—ANNUAL AGENCY PERFORMANCE PLANNING AND REPORTING
Page 16 of Section 240 OMB Circular No. A-11 (2024)
External Assessments. External assessments, such as evaluations and peer reviews can be helpful to
determine data or information gaps and whether changes in performance trends are attributable, in whole
or in part, to agency action or to other factors. Agencies are expected to consider the available evidence,
including any available evaluation results, when conducting this analysis. As appropriate, such analysis
should consider whether the goals and indicators have been validated through 1) research to be well
correlated with ultimate outcomes; 2) implications of available research on the appropriateness of the
measure; and 3) the relative strength or weakness of the measure overall. Agencies should determine when
and how to complement performance measurement with evaluations or other high-quality external
assessments to improve the quality and comprehensiveness of the data being reported.
External Audits. It is important to note the GPRA Modernization Act of 2010 does not require the use of
audits for performance data contained in Annual Agency Performance Plans or Reports.
Scope. Because most agencies process a large amount of performance measurement data, agencies should
apply judgment when deciding which performance indicators will be verified and validated. Agencies
should consider priorities, spending, GAO high risk lists, IG reports and management challenges.
Frequency of Validation and Verification. Agencies should determine the appropriate frequency of
validation and verification needed for the intended use and should allocate appropriate resources to carry
out validation and verification on an appropriately periodic basis. Data presented annually should typically
be validated annually or biennially.
Agency Head Responsibility. Agency heads are officially accountable for the accuracy and reliability of
performance data. The agency head shall include in the transmittal letter of the agency's APR a brief
statement on the completeness and reliability of the performance data, and on what data limitations exist.
240.27 How does the update to OMB Circular No. A–123, Appendix A, Management of Reporting
and Data Integrity Risk affect agency preparation of the Agency Performance Plan and
Agency Performance Report?
OMB Circular No. A–123, Appendix A, provides updated guidance to agencies that integrates internal
control over reporting (ICOR) with enterprise risk management (ERM) processes, and assurances over
internal control. Specifically, the 2018 update to OMB Circular No. A-123, Appendix A expanded internal
controls from financial reporting (internal controls over financial reporting, e.g., ICOFR) to all reporting
objectives (internal controls over reporting, e.g., ICOR). By aligning the updated Appendix A to the
agency's ERM processes, agency management should apply their analysis of risk in the agency's risk
profiles across a portfolio view of the agency's objectives (e.g., Strategic, Operations, Reporting, and
Compliance Objectives – see OMB Circular No. A-123) when deciding where internal controls will be
most effectively employed to those reporting objectives where inaccurate, unreliable, or outstanding
reporting would significantly impact the agency's ability to accomplish its mission and performance goals
or objectives. Importantly, management decisions to apply ICOR should not be done against the entire
Annual Agency Performance Plan or Annual Agency Performance Report. Rather, management decisions
to apply ICOR should be made at the individual performance goal and indicator level, applying only in
those instances where:
• there is a significant risk that a material reporting error may impact achievement of the agency's
mission objectives; and
• application of ICOR is likely to cost effectively mitigate that risk.
