Resource plans provide the resource estimate or budget for overhead operations.
The combined resource plans should equal the overhead operating budget. Responsible employees or Funds Managers will originate resource plans as estimates of resources required to do the work, i.e., labor, travel, contracts, other. RM-B will provide guidance on the items of costs for which to budget, which will be similar to the current Operating Budget format. These resource plans will be approved by RM-B for the Commander, as a part of the operating budget process. Cost efficiency performance measurements are used in the formulation of the overhead budgets.