The state uses financial plans for monthly, annual, and biennial projections of sources (e.g. revenue, bond proceeds, federal funds, and transfers) and uses (e.g. expenditures). These plans include forecasted revenues and projected expenditures and are used to estimate biennial cash flow needs and to make decisions on when to issue debt authorized by the Legislature. The financial planning horizon differs in length depending on the type of fund or account and requirements as found in master bond resolutions and loan agreements.