A process and, potentially, a document in which authorities are assigned to individual managers, along with specific objectives for the program and measures to be reported upon for assessment purposes
(Graham, Andrew. 2007. Canadian Public-Sector Financial Management. Kingston, ON: School of Policy Studies, Queen’s University; Montreal: McGill-Queen’s University Press.)
All those who use public resources should set measurable goals, and responsibilities; plan how to achieve the goals; do the work and monitor progress; report on results; evaluate results; and provide feedback to refine and adjust plans.