1. The editing and deliberation of medium- and long-term individual plans of subordinate ministries, commissions, councils, banks, directorates-general, offices, administrations, departments, museums, provincial governments, and provincial consultative councils (hereinafter referred to as “agencies”) of the Executive Yuan shall be conducted in accordance with these Directions.
2. The medium- and long-term individual plans mentioned in these Directions shall refer to both medium-term and long-term individual plans.
The definition of various plans mentioned in the preceding paragraph shall be as follows:
(1) Long-term individual plan: An individual plan of more than six years, established on the basis of agency functions and long-term administration goals.  
(2) Medium-term individual plan: A two-to-six-year individual plan based on an agency’s medium-term administration plans and functions, and in line with its long-term individual plan.
3. Agencies shall include the following medium- and long-term individual plans:
 (1) Matters to be planned according to basic national policies and national medium- and long-term administration goals.
(2) Matters to be planned according to overall and forward-looking national developmental needs.
(3) Matters to be planned according to agency duties and medium- and long-term administration goals.
(4) Matters to be planned according to relevant laws and regulations.
(5) Matters to be planned according to public opinions, sentiments and feedback. 
(6) Matters to be planned according to instructions from senior officials or meeting resolutions.
(7) Matters to be planned in coordination with relevant plans.
(8) Other major administration matters.
4. The unit responsible for agency functions shall draft medium- and long-term individual plans for that agency, and the research and evaluation (planning) unit shall plan, coordinate and discuss matters related to those plans.
5. The formulation of medium- and long-term individual plans shall take into consideration an agency’s resources and capacity, collect sufficient information in advance, conduct internal and external environmental analyses and predictions, establish concrete goals, conduct a plan analysis, assess financing methods and the feasibility of public participation, and establish implementation strategies, methods and phases (annual) for plans.
For the process mentioned in the preceding paragraph, the advice of experts, scholars, relevant agencies or organizations may be sought.
6. Medium- and long-term individual plans shall include the following:
 (1) Origin of plan
1. Basis
2. Future environmental prediction
3. Problem analysis
 (2) Plan goals
1. Description of goals
2. Restrictions in achieving goals
3. Expected performance indices and assessment criteria
(3) Review of existing relevant policies and plans
(4) Implementation strategies and methods
1. Main tasks
2. Implementation strategy phases (annual)
3. Implementation steps (methods) and division of labor
(5) Phases and resource requirements
1. Plan phases
2. Description of required resources
3. Budget sources and basis for calculation
4. Budget requirements (including annual budgets)
(6) Expected results and impact
(7) Supplementary provisions
1. Analysis and assessment of alternative plans
2. Matters requiring the cooperation of relevant agencies
3. Self-assessment checklist for medium- and long-term individual plans (See appendix)
4. Other relevant matters
Gender impact assessment shall be conducted for medium- and long-term individual plans.
Carbon-neutral concepts shall be included, and energy-saving and carbon-reduction indices shall be considered priorities in medium- and long-term individual plans.
Ecological engineering shall be adopted as the priority method for medium- and long-term individual plans that are part of public construction works or housing structures. The expected results and impact of the adopted ecological engineering methods shall be described.
Detailed pre-implementation performance assessment shall be conducted for continuous medium- and long-term individual plans and included in the review of existing relevant policies and plans stipulated in the third subparagraph of Paragraph 1.
7. The deputy agency head shall assemble relevant units to conduct self-assessment before reporting medium- and long-term individual plans to the agency head or Executive Yuan for approval.
The self-assessment process mentioned in the preceding paragraph may seek the advice of experts, scholars, relevant agencies or organizations. Agencies shall complete and include the self-assessment checklist for medium- and long-term individual plans in the proposal.
8. Key medium- and long-term individual plans shall be reported to the Executive Yuan for approval.
Key medium- and long-term individual plans approved by the Executive Yuan shall be published on agencies’ web sites.
Key medium- and long-term individual plans mentioned in the two preceding paragraphs shall include the following:
(1) Plans that involve major policy changes.
(2) Plans that involve a number of agencies’ functions and require the coordination of the Executive Yuan.
(3) Plan budgets which cannot be paid for under expenditure estimates approved by the Executive Yuan.
(4) Those that need to be approved under Executive Yuan policies. 
9. The division of labor for the deliberation of key medium- and long-term individual plans shall be as follows:
(1) Social development plans (including administration information plans): The Research, Development and Evaluation Commission of the Executive Yuan (hereinafter referred to as the “RDEC”) shall jointly deliberate these plans with the Directorate-General of Budget, Accounting and Statistics of the Executive Yuan (hereinafter referred to as the “DGBAS”) and relevant agencies before reporting to the Executive Yuan for approval.
 (2) Public construction plans: The Council for Economic Planning and Development of the Executive Yuan (hereinafter referred to as the “CEPD”) shall jointly deliberate these plans with the DGBAS and relevant agencies before reporting to the Executive Yuan for approval. 
 (3) Technological development plans: The National Science Council of the Executive Yuan (hereinafter referred to as the “NSC”) shall jointly deliberate these plans with the DGBAS and relevant agencies before reporting to the Executive Yuan for approval.
The scope of social development plans, public construction plans, and technological development plans mentioned in the preceding section shall be formulated jointly by the RDEC, CEPD and NSC, and reported to the Executive Yuan for approval. 
10. The deliberation of medium- and long-term individual plans shall include the following:
(1) Plan requirements: policy instructions, public opinion, and public sentiment and response.
(2) Plan feasibility: feasibility of plan’s goals, financing, technologies, manpower, operation, and management.
(3) Plan coordination: coordination of accountability and division of labor, and relevant plans.
(4) Plan results (benefits): social results, economic benefits, cost-benefit ratio.
(5) Plan impact: national security impact, socio-economic impact, natural-environment impact. 
The evaluation of deliberation items mentioned in the preceding section may be established with regard to the nature of each agency’s plans. Appropriate weighting may be allocated.
11. An agency’s medium- and long-term individual plans  shall be revised if any of the following arises:
(1) Original plan is difficult to implement due to changes in medium-term administration goals and strategies. 
(2) Original plan cannot be completed on time due to serious delays in progress or a lack of concrete results.
(3) Original plan must be adjusted in response to force majeure.
12. Medium- and long-term individual plans of agencies shall be abolished if any of the following arises:
(1) An original plan cannot be continued due to changes in the organization or duties of the agency.
(2) An original plan cannot be implemented due to government financial difficulties.
(3) There is no need to implement the original plan, or the original plan cannot be implemented due to changes in circumstances.
13. The revisions or abolishment mentioned in the two preceding sections shall be conducted in accordance with originally approved procedures.
14. The revision of medium- and long-term individual plans shall include the following:
(1) Review of environmental changes
(2) Re-assessment of needs
(3) Review of plan and budget implementation
(4) Explanation of reasons for revising the plan
(5) Revision goals
(6) Revised content, annual implementation plans and resource requirements.
15. Medium- and long-term individual plans shall be included in annual administration plans. Performance shall be reviewed on an annual basis and these plans may be revised or abolished when necessary.
After implementing medium- and long-term individual plans, the performance of these plans shall be included in the concluding evaluation report.
16.The formulation and deliberation of medium- and long-term individual plans shall be completed three months before the pre-implementation review of annual administration plans. However, this requirement excludes plans made in response to major and urgent policies.
The pre-implementation process for annual administration plans and budget reviews shall prioritize the inclusion of medium- and long-term individual plan items.
17. Medium- and long-term individual plans shall adopt online editing and deliberation processes. The directions for online editing and deliberation processes shall be separately stipulated by the RDEC, CEPD and relevant agencies.
18. The editing and deliberation of medium- and long-term individual plans for municipal and county (city) governments may be stipulated separately with reference to these Directions.