What organization provides instructions for completing Performance and Accountability Reports at the federal level?

The organization that provides instructions for completing Performance and Accountability Reports at the federal level is the Office of Management and Budget (OMB). The OMB plays a crucial role in overseeing the federal budget process and ensuring that agencies adhere to financial regulations and reporting requirements.

The OMB issues guidelines and policies that federal agencies must follow when preparing their Performance and Accountability Reports, which are critical for measuring program performance and ensuring accountability in the use of federal funds. These reports combine financial and performance information to give stakeholders a comprehensive view of an agency's performance and financial position.

The other organizations mentioned have different roles and responsibilities. The Government Accountability Office (GAO) focuses on auditing government operations and evaluating the efficiency and effectiveness of agency programs. The Federal Accounting Standards Advisory Board (FASAB) establishes accounting standards for federal entities, while the Internal Revenue Service (IRS) primarily handles tax collection and enforcement rather than performance reporting for federal agencies. Thus, OMB is the correct organization associated with the specific task of guiding the preparation of Performance and Accountability Reports.