Abstract

Strategic plans are a foundational element of the Federal Performance Framework introduced by the U.S. Office of Management and Budget (OMB) in 2012 to encourage agency implementation of the GPRA Modernization Act of 2010. This study compared federal Chief Financial Officer (CFO) agency strategic plans written between Fiscal Years (FY) 2012 and 2019 under Presidents Obama and Trump, respectively. A component analysis of selected agency strategic plans revealed that CFO agencies adhered to a rational plan design before and after the presidential transition. But under President Obama, agency plans adhered more closely to the design criteria in OMB implementation guidance. A decrease was observed in the number of strategic goals and strategic objectives in agency strategic plans written under President Trump. Under both Presidents, CFO agencies pursued a mix of strategic objectives including a larger percentage that were externally-oriented, mission-related outcomes or objectives in both administrations. A higher percentage of strategic objective statements in all of the CFO agency plans written under President Trump were more externally-oriented and included more mission-related outcomes, when compared to agency plans written under President Obama.

摘要

战略计划是美国管理和预算办公室 (OMB) 于 2012 年推出的联邦绩效框架的基本要素，旨在鼓励机构实施2010 年 GPRA 现代化法案。本研究比较了奥巴马总统和特朗普总统分别在 2012 财年和 2019 财年期间制定的联邦首席财务官 (CFO) 机构战略计划。对选定机构战略计划的组成分析显示，CFO 机构在总统换届前后都坚持合理的计划设计。但在奥巴马总统的领导下，机构计划更紧密地遵循 OMB 实施指南中的设计标准。在特朗普总统领导下制定的机构战略计划中，战略目标和战略目标的数量有所减少。在两位总统的领导下，首席财务官机构追求多种战略目标，包括更大比例的外部导向、与使命相关的成果或两个政府的目标。