; and (C) update the plan, as necessary, to reflect any changes in the circumstances of the individual since the plan was last reviewed. . (e) Promoting accountability by measuring work outcomes (1) In general Section 407(a) ( 42 U.S.C. 607(a) ) is amended to read as follows: (a) Performance accountability and work outcomes (1) Work outcomes (A) In general A State to which a grant is made under section 403 shall achieve the requisite minimum level of performance for a fiscal year described in this paragraph with respect to the percentage of employment exits for families receiving assistance under the State program funded under this part, or be subject to penalty as described in section 409(a)(3). (B) Calculation of percentage of employment exits For purposes of this paragraph, the percentage of employment exits with respect to a State equals the ratio of the number of work-eligible individuals who are in unsubsidized employment 6 months after their exit to the average monthly number of families receiving assistance under the State program funded under this part. (C) Agreement on requisite level of performance The Secretary and the State shall negotiate the requisite level of performance for the State with respect to employment exits for each fiscal year beginning with fiscal year 2021. (2) Performance accountability (A) Purpose The purpose of this paragraph is to provide for the establishment of performance accountability measures to assess the effectiveness of States in increasing employment, retention, and advancement among families receiving assistance under the State program funded under this part. (B) In general A State to which a grant is made under section 403 for a fiscal year shall achieve the requisite level of performance on an indicator described in subparagraph (D) of this paragraph for the fiscal year. (C) Measuring state performance Each State, in consultation with the Secretary, shall collect and submit to the Secretary the information necessary to measure the level of performance of the State for