– 87 – (3.2 – Council) R 1300 (C09) Establishment of a Council Working Group for the elaboration of the Draft Strategic Plan and the Draft Financial Plan of the Union for 2012-2015 The Council, considering a) that Article 11, No. 74A, of the Constitution requires the Secretary-General to provide information necessary for the preparation of a Strategic Plan, considering also a) Article 28 of the Constitution and Article 33 of the Convention pertaining to the finances of the Union; b) that in accordance with Article 2, No. 62A, of the Convention, a coordinated draft new strategic plan should be produced at least four months before the 2010 plenipotentiary Conference; c) the provisions of Decision 5 (Rev. Antalya, 2006) concerning the income and expenditure of the Union for the period 2008 to 2011; d) Decision 6 (Marrakesh, 2002) and its annexes which detail the Financial Plan of the Union for the period 2004 to 2007, recognizing the responsibility of the Council, pursuant to Article 33, No. 484, of the Convention, to determine the criteria for the application of cost recovery for some products and services, noting that, in conformity with Resolution 72 (Rev. Antalya, 2006), the process by which progress in achieving the objectives of ITU can be measured could be considerably enhanced through the linkage of strategic, financial and operational plans, taking into account a) the Report of the Council Group on the Financial Regulations and Related Financial Management Issues (FINREGS) including, inter-alia, consideration of the implementation of Resolution 151 (Antalya, 2006) concerning the implementation of Results-Based Management and the introduction of the International Public Sector Accounting Standards (IPSAS) on 1 January 2010; the Performance Measurement and Reporting Framework based on the use of top-level Key Performance Indicators; the importance of linking strategic, financial and operational planning in ITU; as well as the issue of cost recovery for some ITU products and services; b) the Reports of the Groups FINREGS and on the Management and Budge t(MBG), as well as other relevant Council Working Groups, with a view to ensuring that all pertinent issues are taken into account; c) that the fifth World Telecommunication Development Conference ends one day before the deadline for producing the final draft of the strategic plan and due to the timing issues, flexibility for ITU-D is necessary, in order for ITU-D to take into account results of its WTDC and the programmes and initiatives for the Regions for the next four years; d) the rapidly evolving international telecommunications environment,