It is appropriate to start with a point of comparison. The GPRA process bears a striking similarity to Winston Churchill's legendary advice on public speaking. Second, say it. Third, tell them what you said. The GPRA process transfers the essence of Churchill's wisdom to the arena of budgeting and planning.
Strategic planning is the prospective first step.
It covers what we intend to do. These are the plans of action that guide decisions throughout the year. Finally, we take a retrospective look by crafting Performance Reports that examine what we actually did. There are, of course, some notable differences between Churchill's speeches and the GPRA process. For starters, a good speech usually unfolds over a half-hour or so.