Managing for results [microform] : observations on OMB's September 1997 strategic plan : statement of Paul L. Posner, Director, Budget Issues, Accounting and Information Management Division, and J. Christopher Mihm, Acting Associate Director, Federal Management and Workforce Issues, General Government Division, before the Subcommittee on Government Management, Information and Technology, Committee on Government Reform and Oversight, House of Representatives / United States General Accounting Office