Compared to previous years, Country Offices (COs) are now only required to report to HQ on their overall performance twice a year: mid- and year-end. It also eliminates separate reporting for the Integrated Work Plans (IWP) and Results-oriented Annual Reporting (ROAR) by creating an integrated planning, monitoring and reporting process. In addition, this option builds financial sustainability aspects into the IWP (planning step), thus largely eliminating the need for a separate exercise.