39 U.S. Code § 2803 - Performance plans
(a) The Postal Service shall prepare an annual performance plan covering each program activity set forth in the Postal Service budget, which shall be included in the comprehensive statement presented under section 2401(e) of this title. Such plan shall—
establish performance goals to define the level of performance to be achieved by a program activity;
express such goals in an objective, quantifiable, and measurable form unless an alternative form is used under subsection (b);
briefly describe the operational processes, skills and technology, and the human, capital, information, or other resources required to meet the performance goals;
establish performance indicators to be used in measuring or assessing the relevant outputs, service levels, and outcomes of each program activity;
provide a basis for comparing actual program results with the established performance goals; and
(b) If the Postal Service determines that it is not feasible to express the performance goals for a particular program activity in an objective, quantifiable, and measurable form, the Postal Service may use an alternative form. Such alternative form shall—
(1) include separate descriptive statements of—
with sufficient precision and in such terms that would allow for an accurate, independent determination of whether the program activity’s performance meets the criteria of either description; or
state why it is infeasible or impractical to express a performance goal in any form for the program activity.
In preparing a comprehensive and informative plan under this section, the Postal Service may aggregate, disaggregate, or consolidate program activities, except that any aggregation or consolidation may not omit or minimize the significance of any program activity constituting a major function or operation.
(d) The Postal Service may prepare a non-public annex to its plan covering program activities or parts of program activities relating to—
matters otherwise exempt from public disclosure under section 410(c) of this title.
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