GAO Reports  
GAO-02-804 July 12, 2002

Performance Management Systems: IRS's Systems for
Frontline Employees & Managers Align with
Strategic Goals but Improvements Can Be Made.

The Internal Revenue Service (IRS) established critical job responsibilities for group managers and frontline employees that align with each of the agency's three strategic goals. In the group managers' performance management system, all of the supporting behaviors clearly align with the critical job responsibilities. However, for frontline employees, the supporting behaviors do not always align with IRS's description of the critical job responsibilities. Misalignments occur when (1) supporting behaviors reflect concerns not expressed in the description, (2) supporting behaviors that relate to a responsibility are located under other responsibilities, or (3) no supporting behavior exists to support the description. Raters provided feedback on the three critical job responsibilities related to IRS's organizational goals in 90 percent or more of evaluations and provided feedback on leadership and equal employment opportunity in 70 percent of the evaluations. IRS senior executives have no firm plans to monitor how well the group managers' and frontline employees' systems are being implemented or to assess whether changes need to be made, even though IRS's management processes call for obtaining data on how well programs are achieving their goals.

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