The commissioner shall submit an annual plan to the director of the budget for his review and approval. Such annual plan shall also be filed with the chairman of the assembly ways and means committee and the senate finance committee. Such plan shall identify those community residences to be converted to intermediate care facilities for persons with developmental disabilities. In developing such plan, the commissioner shall utilize specific criteria, including client eligibility criteria, fiscal criteria and such other relevant criteria as he may deem necessary, to assess the appropriateness of such conversion. The procedures contained in this plan shall be applied on a case by case basis to individual community residential sites. No community residence shall be so converted unless it meets such criteria.