(1) In preparing an operational plan under section 82 of the Act, an accounting officer shall—
(a) take reasonable steps to ensure that the operational plan complies with the fiscal policy;
(b) update the operational plan to reflect the budget.
(2) An operational plan under subregulation (1) must contain—
(a) a quantified analysis of the main deliverables of a Government Agency during the financial year;
(b) the quantified performance indicators for each deliverable;
(c) the changes to the deliverables from the previous financial year, and the reasons for the changes;
(d) the risks to each of the deliverables and the strategy of the statutory body to deal with the risks;
(e) the supply or budget requirement to deliver this output within the aggregate expenditure ceiling for the statutory body in the medium term;
(f) an analysis of capital projects and the targeted output for capital projects during the financial year, including, ongoing recurrent costs;
(g) the annual cash flow plan presented by quarters;
(h) an asset management plan;
(i) a medium-term projection of the main outputs or deliverables;
(j) an analysis of each public-private partnership managed by a statutory body, and where the implementation by the public-private partnership is on target, any possible reason for a deviation from the targeted output, the fiscal risks to the Government from a public-private partnership project, and the statutory body's strategy to deal with the risks;
(k) any deviation from the annual deliverable must be explained with the proposed strategy for meeting the targets;
(l) an analysis of external grants received by a statutory body, and if there are any likely changes to the grant during the financial year, and the strategy of the statutory body to deal with the changes.