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What is Annual Operational Plan and Budget Linkage about?
This document explains the Annual Operational Plan (POA), including its definition, objective, content, and legal link with the budget. The POA is a one-year plan that contains objectives, activities, responsible parties, resources, and a timeline to achieve medium and long-term goals. Legally, the POA must be prepared in accordance with the budget law and serve as justification for the resources allocated to public entities.
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