According to the Government Performance and Results Act (GPRA) of 1993, expenditures must relate to what?

The Government Performance and Results Act (GPRA) of 1993 emphasizes the necessity for federal agencies to align their expenditures with specific performance goals and objectives. This alignment is fundamental for ensuring accountability and transparency in government operations.

Under the GPRA, agencies are required to set annual performance goals and subsequently measure their progress in achieving these goals. The focus on performance-based management means that expenditures should support these objectives, thus making efficient use of taxpayer resources. By tying costs directly to measurable outcomes, the GPRA aims to enhance the effectiveness and efficiency of government programs, allowing for informed decision-making and resource allocation based on performance results.

In contrast, while historical spending patterns, staffing levels, and budget constraints are important factors in financial management, they do not directly relate to the performance-driven accountability that the GPRA mandates. By concentrating on performance goals and outcomes, the GPRA seeks to create a more results-oriented government.