LAUSR

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.