Four and a half years later, nothing has changed.
The Results Act may have actually helped a little. Under the Results Act, federal agencies are evaluated on 10 factors.
If these were school grades, only Transportation would have passed, and then just barely. The federal government's books were so messed up that they received a "disclaimer" from the auditors. Which means, the books were so bad that the accountants could not make a determination about much of anything.
Agencies cannot account for tens of billions of dollars. What is more, when many agencies realize that they have made major accounting errors, rather than looking back to see where the money went, they simply enter multibillion-dollar balance adjustments, writing off the money. The Department of Defense entered unsubstantiated balance adjustments totaling $1.1 trillion.
Punish negligence and fraud. It's as simple as that.