In paragraph 4.63 of the report, we say:
Recommendation. Transport Canada should develop a long-term operational plan for the Motor Vehicle Safety Directorate. This plan should identify planned activities, budget, and level of effort needed to deliver on its mandate.
In my opinion, the relevance here is that the department should have a plan, a budget, and activities, and that all those aspects of the plan are specified so that the department in able to conduct all its activities in a rigorous way. All the aspects have to included in the plan.