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Action plan and budgeting

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Can you think of circumstances where an Action Plan and Work Break Down Structure would not be needed and why? Please discuss.budgeting, evaluation.

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Action Plan and Work Break Down Structure not required:
STEPS
1. Where the budget is not allotted there is no need for an action plan or Work Break Down Structure. The action plan addresses the responsibility for implementation, oversight, pilot testing, time lines, and strategies for evaluating the outcomes of actions. If there is no possibility of the project being implemented, then there is no reason to have an action ...

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