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.