Strategic human capital management is a high risk area that threatens the federal government's ability to effectively serve Americans. An essential element to developing and managing the human capital needed to achieve organizational results is the link between individual performance and organizational goals. Performance management systems provide one way to make this link. Governments and agencies in Australia, Canada, New Zealand, and the United Kingdom have used their performance management systems to connect employee performance with organizational success to help foster a results-oriented organizational culture. Creating such a culture is one cornerstone identified in GAO's model of strategic human capital management. GAO initiated this study to identify how selected agencies are strategically using their performance management systems. GAO talked with key human capital decision makers from each country including national audit offices, central management and human capital agencies, and line agencies, as well as representatives of employee associations.