Plan of work. Plan of action that puts the educational programs in operation. Involves setting specific objectives in terms of the behavioral change desired, the selection of teaching methods, the scheduling of activities, and the dividing of responsibilities among Extension professionals for each program area. Developed at all levels (individual, county, and state). Individual and county plans are reviewed annually. State plans are developed and submitted to USDA on a four - year budget cycle. All POWs are based upon program priorities determined from Extension needs assessment throughout the state. Generally includes several elements: a statement of the situation of need; program objectives; identification of target audiences; program delivery methods; and strategies for evaluation.