Strategic planning is a participatory process defining a model for Arizona's state government. A.R.S § 35-122 requires the director of each annual budget unit to develop a Five-Year Strategic Plan that considers the needs and expectations of customers, stakeholders, and policy makers in defining agency goals. In addition, as part of their budget submission, State agencies submit their strategic issues, mission statement, description, performance measures and funding which is included in the Master List of State Government Programs. The Master List provides an inventory of the programs and subprograms of the Executive, Legislative, and Judicial branches. This collection of strategic planning information lays a foundation to make government more understandable for the public, improve productivity and customer service, and strengthen accountability for results.