Abstract
What does strategic planning mean for local government and how do you plan for non-routine management challenges, which are bound to occur? As of 2020, the COVID-19 pandemic has shown that even with the best strategic planning, municipalities and local governments can be imperiled by factors and events out of their control. Should an organization formulate a strategy out to one year, three years, five years, ten years, or more than that? For most organizations, the answer will lie in how the organization budgets for known expenditures and estimated revenue stream. For some local government organizations, the strategic planning process will be straightforward with little variation and known variables that can be accounted for during the planning process. For other local government organizations, the strategic planning process can be extremely complex and volatile in terms of how the expenditures and revenue streams can change in a very short time.
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