Four federal agencies had not fully implemented new strategic-review requirements, and incomplete Office of Management and Budget guidance contributed to the gaps, the Government Accountability Office reported.
The Federal Agency Performance Act of 2024 requires agencies to assess whether organizations, programs and activities are contributing as planned to agency goals. It also directs the government to manage crosscutting work that can span multiple departments.
GAO said OMB established new cross-agency goals in December 2025 within the first year of the administration, meeting that timing requirement. But OMB's August 2025 guidance did not fully address four statutory requirements involving agency leaders and stakeholders.
GAO reviewed the Departments of Homeland Security, State and Treasury and the General Services Administration. None of the four had fully implemented the new strategic-review requirements at the time of the review.
DHS and Treasury had policies, procedures and guidance that addressed most, but not all, requirements. State and GSA had not developed comparable process documentation, according to the report.
DHS, Treasury and GSA told GAO they planned to conduct strategic reviews in 2026. State would not confirm that it planned to do so, which GAO said could deny its leadership a chance to identify risks and improve performance.
The review focused on compliance and management processes; it did not attempt to score the policy outcomes of every agency program. GAO selected four agencies from 13 included in earlier work, so its findings are not a census of the government.
GAO recommended that OMB revise its guidance, that each selected agency fully document its review process and that State conduct a strategic review in 2026. DHS, GSA, State and Treasury agreed with the relevant recommendations; OMB did not comment.
The recommendations remain the accountability mechanism to watch. Completing documents and reviews would show procedural compliance, while later evidence would still be needed to establish whether the reviews improved cross-agency results.