As the plans are frozen and prioritized, timelines for completing associated tasks need to be finalized. At this stage, resource allocation and the line of authority and responsibility also needs to be established. The manager should consider the abilities of staff members and allocate the best fit resource for the job.
Also the timelines for completion should be realistic and fair. This step in the planning process is important as it brings coordination in the activities of different departments. The timings and sequence of operations must be communicated to the concerned departments, managers and staff for implementation of the plan.