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Preparation and approval of Annual Implementation Plan.- (1) Based on the City Mobility Investment Program and respective Sectoral Mobility Investment Programs, the Urban Transport Agencies, Infrastructure Development Agencies and Traffic Management Agencies shall prepare the Annual Implementation Plan at the beginning of each year in the format as specified in the regulations. The Annual Implementation Plan shall comprise of the following components, namely:- (a) The list and spatial mapping of new projects and ongoing projects to be taken up in the current financial year along with completion schedule, in the order of priority set forth in the City Mobility Investment Program; (b) Yearly expenditure estimates and the sources of funding for each of the projects to be taken up in the current financial year; and (c) List of additional projects proposed to be taken up and which were not part of the approved City Mobility Investment Program, along with the sources of funding and justification for inclusion of such projects in the City Mobility Investment Program. These additional projects shall align with the Comprehensive Mobility Plan goals and promote sustainable urban transport. (2) The Authority shall review and approve the Annual Implementation Plan prepared and submitted by the Urban Transport Agencies, Infrastructure Development Agencies and Traffic Management Agencies, with or without modifications, within the time frame as may be prescribed in the rules.