The recovery plan sets forth the strategies that will be used to achieve financial recovery. It helps the recovery leadership crystallize, focus, and summarize strategic direction and key turnaround strategies and tactics. The process of developing a plan also allows the organization to begin and/or practice the cultural and behavioral changes needed to reach financial sustainability. Before staff can develop the plan, they must analyze goals, priorities, and services, and do so while thinking strategically about finances and working as a team. A written plan also gives stakeholders greater confidence in the recovery process.