To carry out its mandate and mission on contribution collection and compliance, the institution establishes a strategic plan covering at least a medium-term period.
Guideline code
CCC_00500
Mechanism
Mechanism
- The management should implement a strategic plan covering the specific goals for contribution collection and compliance. The plan should include:
- A hierarchy of goals, ranging from strategic to short-term and specific operational goals;
- Duties and responsibilities for achieving the goals;
- Performance indicators associated with the goals, and metrics enabling evaluation of whether goals have been met.
- If included in the institution’s mandate, inspections and contributor audit tasks should constitute an important part of the strategic plan.
- The board should validate the strategic plan and communicate it throughout the institution.
Parent
Structure
Structure
- The board should commission the management to develop a strategic plan focused on accomplishing the institutional mission on contribution collection and compliance.
- The strategic plan should include long-, medium- and short-term goals, and specific operational goals.
- The strategic plan should specify accountabilities and responsibilities for achieving the goals.
- The strategic plan should include performance indicators associated with the goals, and metrics enabling evaluation of whether goals have been met.
- The management should commission a unit to follow up the application of the strategic plan, and to further develop the plan on at least an annual basis.
Title HTML
Guideline 3. Establishing a strategic plan
Type
Guideline_1
Weight
10