A MAJOR DIFFICULTY IN HOLDING MANAGERS ACCOUNTABLE FOR THE EFFICIENT USE OF PEOPLE AND OTHER RESOURCES IS LACK OF RELIABLE DATA ON PERFORMANCE. THIS DIFFICULTY WILL CONTINUE UNTIL PERFORMANCE GOALS ARE CLEARLY ARTICULATED, MUTUALLY UNDERSTOOD, AND USED IN THE PROCESS OF JUDGING THE PERFORMANCE OF MANAGERS. SYSTEMS SUCH AS WORK MEASUREMENT AND COST ACCOUNTING CAN BE USED AS TOOLS TO SET PERFORMANCE GOALS AND TO SHOW HOW EFFICIENTLY FEDERAL MANAGERS USE RESOURCES. OTHER INSTITUTIONAL BARRIERS, SUCH AS CIVIL SERVICE REGULATIONS AND PERSONNEL CEILINGS, MUST ALSO BE OVERCOME. THESE BARRIERS TO GOOD WORK FORCE MANAGEMENT GREATLY DIMINISH MANAGERS' DISCRETION. THE CIVIL SERVICE REFORM ACT OF 1978 CANNOT BE FULLY EFFECTIVE UNLESS AGENCIES IMPLEMENT IT WITH DISCIPLINED SYSTEMS TO PROJECT NEEDS, JUSTIFY STAFFING REQUIREMENTS, AND ASSESS PERFORMANCE. THE OFFICE OF MANAGEMENT AND BUDGET (OMB) SHOULD STRESS THE IMPORTANCE OF USING WORK MEASUREMENT DATA FOR THE STAFF PORTION OF BUDGET SUBMISSIONS. AGENCIES SHOULD IMPROVE THEIR METHODS FOR ESTIMATING STAFF TO HANDLE WORKLOAD, AND GUIDANCE SHOULD BE GIVEN FOR MEASURING MANAGERS' AND OTHER EMPLOYEES' PERFORMANCES WITH OBJECTIVE, QUANTIFIED DATA. GUIDANCE SHOULD EMPHASIZE THE MINIMUM DATA NEEDED FOR APPRAISALS, THE COSTS OF COLLECTING THE DATA BY VARIOUS METHODS, THE NEED TO AVOID DUPLICATION, AND THE ASSURANCE OF PRIVACY IN COLLECTING DATA ON INDIVIDUALS. APPENDIXES CONTAIN MATERIAL ON OMB CIRCULARS, CONGRESSIONAL CONCERNS, AND REPORTS INDICATING FAILURE TO PROVIDE COST OR MANAGEMENT INFORMATION. (MJW)