Pursuant to a legislative requirement, GAO reviewed federal agencies' implementation of the Government Performance and Results Act of 1993 (GPRA), including the prospects for compliance by federal agencies beyond those participating as pilots under the act, focusing on: (1) the status of the act's implementation efforts; (2) significant challenges confronting executive agencies in their efforts to become more results-oriented; and (3) ongoing efforts to integrate program, cost, and budget information into a reporting framework that allows for fuller consideration of resource allocations, operational costs, and performance results.