The Results Act shifts the focus of gov't. decisionmaking & accountability away from a preoccupation with the activities to a focus on the results of those activities. Government agencies are to develop strategic plans, annual performance plans, & annual performance reports. This report is based on reviews of 24 major agencies' strategic plans that were formally submitted to Congress by Sep. 30, 1997. The report: summarizes observations on agencies' plans; & provides additional info. on how the next phase of the Results Act's implementation -- performance planning & measurement -- can be used to address the critical planning issues observed in reviewing the strategic plans.