DI 39503.110 Agency Work Plan
No final estimate can be made by an agency without considering the effect of its own plans on subsequent fiscal needs. As part of the procedure for estimating fiscal needs, the agency is expected to develop its own plans for the coming fiscal year for operational and budgetary implications. Thus, in planning for improvements in efficiency and quality the agency should be aware of the bearing such improvements will have on financial needs. The opening statement should contain the total funds and workpower the agency estimates it needs to attain its goals.