The final area to examine for objectives is the organization’s annual work plan, or, if one does not exist, its strategic plan. These should clearly spell out goals for the organization relative to its practices. Examples might include establishment of a development office, generation of a surplus, reduction of a deficit, closing a certain program, establishing a beneficial new strategic alliance—whatever the board, execu- tive, and staff have seen fit to establish. The executive is accountable for reasonable performance to achieve these goals within the timeframe established
