ABSTRACT
An annual performance plan will appear in several iterations. The first is sent to OMB in September with the agency budget request, and subsequently reviewed by OMB. The second iteration is sent to Congress in February, coincident with the President’s budget, and used by Congress during the authorization and/or appropriations processes. (This is called the revised performance plan.) Agencies may prepare a third iteration, generally at the start of the fiscal year. Agencies are not required to prepare this third iteration, but may elect to do so. The third iteration is sometimes referred to as an operating plan.
