An operational plan is to ¾

(a) give an outline of the nature and scope of the functions to be performed during the relevant financial year;

(b) specify business and service performance targets and other measures by which to judge performance for the relevant financial year in relation to the objectives set out in section 122(2) of the Act;

(c) address allocation of resources;

(d) give an estimate of income and expenditure and source of funding during the relevant financial year; and

(e) address any other matters that the Minister directs the IMO to address in the operational plan.