anchor: GAO has previously recommended that reorganizations should emphasize an integrated approach; that reorganization plans should be designed to achieve specific, identifiable goals; and that careful attention to fundamental public sector management practices and principles, such as strong financial, technology, and human capital management, are critical to the successful implementation of government reorganizations.
positive: Reorganization plans should aim to achieve specific goals.
negative: There is no point in making up goals when we want to reorganize.