Although describing the process at the Department of the Treasury's FMS, it can be adapted to any agency. It is targeted to those who learn by visual conception, such as a metaphor. The metaphor The intention of this metaphor is to make it easier to understand the role of program performance measures in the Federal budget and performance planning process which determines The Department of the Treasury program managers' funding. Metaphor First, imagine a railroad train, with all the cars linked together, traveling along a track. It stops at different stations, each with its own set of characteristics.
People get on and off.
Baggage is loaded and unloaded. Railroad cars are added. The train takes a year to get to its destination. Then, it follows the same sequence of stations on subsequent journeys the next year. Each railroad car represents a document in the sequential budget process.