The City of Beaufort's Strategic Plans are typically developed out of retreats held annually that include the mayor, City Council, the city manager, and department managers. They discuss priorities for the City over the next two to three years, and develop "key focus areas." Department managers then return to their staffs and begin to flesh out inititiaves to meet the objectives developed.
The Strategic Plan is tied to the City's budget, and provides a roadmap for achieving the objectives.