Government's plan B

So the government have a economic plan 'B' in the event of a down turn. Shocking.

 

Politically of course this gives Labour some extra ammunition. However I have a different prospective on this.

 

Surely it is sensible to have a plan 'B' and even a plan 'C' so that the government can respond quickly to any economic difficulty. I would question why this is being worked on now and why this plan is not already prepared, just encase.