An operational plan provides the annual direction for the organization. A sustainable non-profit organization will have and implement an operational plan that:
- Details annual operations, usually in the form of the annual budget;
- Has performance outcomes or indicators;
- Involves stakeholders in the process through tools such as client needs surveys; and
- Is monitored and updated annually based on strategic and business planning direction.
Operational plans are often available at the program level, describing the program plans for a defined period of time, usually quarterly and often contain information on actual expenditures and variations from the budget.
An Operational plan or work plan describes the specific objectives and activities of staff.