Which document outlines the expected results and performance measures for governmental programs?

The Government Performance and Results Act (GPRA) is specifically designed to enhance the accountability and performance of federal agencies by requiring them to establish clear, measurable objectives for their programs. Under GPRA, governmental entities must set performance goals and report on their achievement, thus creating a framework for measuring outputs and outcomes of government initiatives.

This act mandates that agencies prepare a performance plan that outlines expected results, which includes performance measures that allow for the evaluation of whether the objectives are being met. The focus of GPRA on performance measurement is essential for ensuring that programs are effective and that taxpayer resources are used efficiently.

In contrast, while the annual budget report provides an overview of financial allocations and expenditures, and the service efforts and accomplishments report might discuss outputs of services, they do not specifically mandate the same level of performance measurement and results orientation as the GPRA. An audit report typically assesses financial statements and compliance but does not focus on expected outcomes and performance measures. Thus, GPRA stands out as the key document for outlining results and measures in governmental programs.