What two types of plans follow the strategic plans outlined in GPRA?

The selection of performance budgets and annual performance reports as the correct answer is grounded in their direct relationship to the objectives of the Government Performance and Results Act (GPRA). The GPRA requires federal agencies to develop strategic plans that set forth their missions, goals, and objectives. Following these strategic plans, performance budgets are designed to allocate resources in a way that aligns with the projected performance outcomes, while annual performance reports provide a mechanism for assessing the degree to which the agency has achieved its goals during the fiscal year.

Each of these components—performance budgets and annual performance reports—are integral to creating a performance-driven culture in government. They emphasize accountability and the efficient use of resources, ensuring that governmental activities are aligned with established strategic objectives. This ensures greater transparency and provides a framework for performance management and evaluation.

In contrast, the other options include categories of planning or reporting that do not align as directly with the GPRA’s focus on performance measurement and results. Operational plans relate more to the day-to-day functioning of an agency, disaster recovery plans focus on crisis management, financial audits pertain to fiscal responsibility and regulatory compliance, and long-term forecasts and market analysis are more about predicting future trends rather than assessing performance against strategic goals set forth by GPRA.