Planning is articulating a desired future state for where the organization wants to be in the future. Given that, what are the purposes planning must accomplish to be successful?

• Produce a long-term vision. The planning process should result in an inspiring, shared vision. A shared vision provides the basis for working together during the budget process and getting past parochial interests.
• Promote collaboration and open communication. As Eisenhower said, “planning is everything, the plan is nothing”. The act of planning brings people together to work towards a common goal.
• Promote long-term thinking. The budget will necessarily have a short-term bias. Planning balances this with a long-term perspective.
• Create the conditions for fairness. If planning process does not set the conditions for fair allocation of resources, then it is unlikely the budget process will result in fair allocation of resources. For example, if the community is excluded from decisions that impact them during planning, it will be more difficult to reach budgeting decisions that everyone is willing to accept.
• Link planning processes together. “Planning” is not necessarily a financial process. It is a process of deciding where the community wants to be in the future. This could include strategic plans, operational plans, and community (e.g., land use) plans.