Library boards are responsible for planning and they can choose the approach that works best for their situations. The Public Library Services Branch (PLSB) highly recommends a process called "Strategic Planning for Results."  It is defined in the book Strategic Planning for Results by Sandra Nelson, published in 2008 by ALA.  This approach is:

• Designed specifically for public libraries, by leading library professionals
• Focused on the community and community needs
• Straightforward and easy to follow, with detailed instructions

Client Services staff are available to assist you with this process. You can read more at the Plan of Service section of the PLSB website.

Legislation 

Alberta Libraries Regulation requires boards to have a current plan of service that is on file with the provincial Ministry.

13(1) In managing and controlling a municipal library, a municipal board or intermunicipal board shall

(a) within 3 years of being established, develop and file with the Minister a plan of service with a mission statement and goals and objectives based on a needs assessment of the municipality, and

(b) annually review its plan of service.

(2) A municipal board shall file with the Minister a copy of its current plan of service with goals and objectives not less frequently than every 5 years following the date on which the plan was previously filed with the Minister.

- The Alberta Libraries Act. 2008. Part 3, Municipal Boards and Intermunicipal Library Boards, Plan of Service.

Information on conducting a needs assessment will help you construct your Plan of Service.