The Irish Sailing performance director produces a detailed annual budget for the programme which is presented to Sport Ireland, Irish Sailing and the Foundation for detailed discussion and analysis of the programme, where each item of expenditure is reviewed and approved. Each year, the performance director drafts a Performance Plan and Budget designed to meet the objectives of Irish Performance Sailing based on an annual review of the Pathway Programmes from Junior to Olympic level. The plan is then presented to the Olympic Steering Group (OSG) where it is independently assessed and the budget is agreed. The OSG closely monitors the delivery of the plan ensuring it meets the agreed strategy, is within budget and in line with operational plans. The performance director communicates on an ongoing basis with the OSG throughout the year, reporting formally on a quarterly basis.