"The NIMS planning process described below represents a template for strategic, operational, and tactical planning that includes all steps an IC and other members of the Command and General Staffs should take to develop and disseminate an Incident Action Plan (IAP). The planning process may begin with the scheduling of a planned event, the identification of a credible threat, or with the initial response to an actual or impending event. The process continues with the implementation of the formalized steps and staffing required to develop a written IAP'. The planning process should provide the following: (1) current information that accurately describes the incident situation and resource status; (2) predictions of the probable course of events; (3) alternative strategies to attain critical incident objectives; and (4) an accurate, realistic, IAP for the next operational period. "Five primary phases must be followed, in sequence, to ensure a comprehensive IAP. These phases are designed to enable the accomplishment of incident objectives within a specified time". The five primary phases in the planning process are: (1) Understand the Situation. gathering, recording, analyzing, and displaying situation and resource information in a manner that will ensure a clear picture of the magnitude, complexity, and potential impact of the incident; and the ability to determine the resources required to develop and implement an effective IAP. (2) Establish Incident Objectives and Strategy. formulating and prioritizing incident objectives and identifying an appropriate strategy. The incident objectives and strategy must conform to the legal obligations and management objectives of all affected agencies. Reasonable alternative strategies that will accomplish overall incident objectives are identified, analyzed, and evaluated to determine the most appropriate strategy for the situation at hand. Evaluation criteria include public health and safety factors; estimated costs; and various environmental, legal, and political considerations. (3) Develop the Plan. [Determine] the tactical direction and the specific resource, reserves, and support requirements for implementing the selected strategy for one operational period. This phase is usually the responsibility of the IC, who bases decisions on resources allocated to enable a sustained response. After determining the availability of resources, the IC develops a plan that makes the best use of these resources". (4) Prepare and Disseminate the Plan. [Prepare] the plan in a format that is appropriate for the level of complexity of the incident. For the initial response, the format is a well-prepared outline for an oral briefing. (5) Evaluate and Revise the Plan. The planning process includes the requirement to evaluate planned events and check the accuracy of information to be used in planning for subsequent operational periods. The General Staff should regularly compare planned progress with actual progress. When deviations occur and when new information emerges, that information should be included in the first step of the process used for modifying the current plan or developing the plan for the subsequent operational period". (DHS, NIMS, 2004, pp. 97-98)