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Principles
We plan review tasks in a similar way to [link title="performance%20audits" link="%2Faware%2FPA%2FPages%2FPlanning%2FDetailed-planning.aspx" /]
, with the aim of undertaking a review that is relevant, adds value and uses appropriate resources efficiently. See [link new-window title="specific%20objectives%20and%20characteristics" link="%2Faware%2Freview%2FPages%2FAims-of-reviews.aspx" /]
of reviews.
The review task plan sets out the information relevant and necessary for the chamber members to take an informed decision. It establishes the overall strategy for the review, and presents its scope, timing, and direction. When approved, it becomes the ‘contract’ between the reporting member and the chamber, by which the reporting member commits to deliver the task in accordance with the ECA’s methodology, within the deadlines agreed, and using the resources made available by the chamber.
Before preparing the task plan, the team agrees with the reporting member on the scope and overall approach of the review. For this purpose, a process similar to the [link title="issue%20analysis%20process" link="%2Faware%2FPA%2FPages%2FPlanning%2FIssue-analysis.aspx" /]
for performance audit planning can be used.
While preparing the task plan, we inform potential reviewees of the start of preparatory work, exchange views on the key elements of the task, and seek to agree with them on practical arrangements.
Review task plans are concise. The detailed planning underlying the task plan is documented in Assyst, where it is available for consultation by line management, chamber members and quality reviewers.
Review task plans are subject to [link title="quality%20checks" link="%2Faware%2FPA%2FPages%2FPlanning%2FQuality-checks.aspx" /]
.
Shortly after approval of the task plan, we [link new-window title="inform" link="%2Faware%2Freview%2FPages%2FReview-task-plan.aspx%23Communicate-with-reviewee" /]
reviewees of the start of the task. The task plan is an internal document, but teams are encouraged to share extracts as appropriate.
Instructions
To keep the task plan concise, limit the content to the minimum requirements, and use bullet points to reduce the length of the text, supported by hyperlinks to additional information in Assyst and elsewhere.
Structure
Structure the task plan as follows
The area or issue we want to review, and why
Set out background information on the area or issue under review concisely, bearing in mind that describing the area may be the aim of the review itself.
Describe the potential audience to which the review is addressed, their interest in the topic, and their likely expectations.
Provide the reasons for carrying out the review, including why the topic merits a review rather than an audit, and how the ECA review will add value to material already publicly available.
Review scope
Define and explain the parts of the area/topic subject to the review, as well as any major areas or issues excluded from the scope.
Identify the period of time and geographical area(s) to be covered, as appropriate.
List the potential reviewees concerned by the review report.
Review approach
State the information sources and describe the data collection methods.
Describe the approach to analysing information and data.
Include a reference to [link new-window title="discussion%20with%20the%20reviewee(s)" link="%2Faware%2Freview%2FPages%2FReview-task-plan.aspx%23Communicate-with-reviewee" /]
on the scope, approach and expected timetable of the review planned, and explain how account has been taken of their feedback.
Provide a provisional outline of the review, identifying topics you expect to cover in the review report.
Implementation of the review
Include the following elements on [link title="resources%20and%20timetable" link="%2Faware%2FPA%2FPages%2FPlanning%2FResources-timetable.aspx" /]
:
Describe any specific skills required.
Identify the need for external expertise, panels, surveys etc., including the expected cost, and set out the reasons for their proposed use.
If departing from the standard approach, include information on, and an explanation of, the arrangements for clearing, publication, dissemination of results and the communication strategy.
Consider the risks to delivery of the review within the timetable and budget, and:
- identify and disclose major risks to delivering the report within the planned timetable;
- determine the likelihood of each major risk identified occurring;
- assess the potential impact if the risks were to materialise; and
- make proposals for managing each risk.
Plan for publication to maximise impact
For reviews to have maximum impact, and when appropriate, consider planning publication to take account of new legislative periods or mandates of EU institutions and changes in legislation, policy or budgets (for example, the start of a new spending period). Reviews can also be timed to inform major reorganisations of departments or changes to policy delivery methods.
Communicate with reviewee
Inform the main potential reviewee(s) in writing of the [link new-window title="start%20of%20preparatory%20work" link="%2Faware%2FPA%2FPages%2FPlanning%2FDetailed-planning.aspx%23Contact%20potential%20auditees%20at%20the%20start" /]
.
Before finalising the task plan, exchange views with the main potential reviewee(s) on the key elements of the draft, including planned objectives, scope and approach. Consider any feedback they may have. Pay specific attention to ensuring they understand the purpose of the review, the [link title="difference%20between%20reviews%20and%20audits" link="%2Faware%2Freview%2FPages%2FAims-of-reviews.aspx" /]
, the process, including [link title="final%20consultation" link="%2Faware%2Freview%2FPages%2FFinal-consultation.aspx" /]
and expected timetable. This is particularly the case when it is the first review for the reviewee(s).
Plan with reviewee(s) how you will communicate with each other during the task, and seek to agree with them on [link title="practical%20arrangements" link="%2Faware%2FPA%2FPages%2FPlanning%2FDetailed-planning.aspx%23Plan-communication-arrangements-and-other-practicalities" /]
.
After approval of the task plan, inform the main reviewee(s) in writing of the start of the review work, and present to them the key elements of the task in an opening (’kick-off’) meeting. Follow the [link title="guidance%20for%20performance%20audits" link="%2Faware%2FPA%2FPages%2FPlanning%2Ftask-plan.aspx%23Inform-the-auditee-of-the-start-of-the-audit-work" /]
by analogy.
When [link title="contacting%20member%20states" link="%2Faware%2FGAP%2FPages%2FNotification.aspx" /]
, keep supreme audit institutions informed. Respect the arrangements in place for coordination and communication.
Changes to planning decisions
Update the task plan as necessary during the course of the review to take account of unexpected events, or changes in conditions, or material obtained during fieldwork. This may have an impact on the nature, extent and timing of planned procedures. Present substantial changes to the task plan to the chamber for approval, and also communicate them to reviewees as appropriate, in line with the ‘[link title="no%20surprises%20approach" link="%2Faware%2FGAP%2FPages%2FCommunication-in-audit.aspx" /]
’.
Resources
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[icon-list-item title="The%20task%20plan%20template%20for%20reviews%20is%20available%20in%20Eurolook." /]
[icon-list-item title="Template%20for%20a%20letter%20to%20announce%20the%20start%20of%20preparatory%20work%20is%20available%20in%20Eurolook%20(under%20preparation)." /]
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