part1-3
- 1.1.4.1
Purpose and Scope - 1.1.4.2
Definitions - 1.1.4.3
Authorities - 1.1.4.4
Responsibilities - 1.1.4.5
Planning and Proposal - 1.1.4.6
Review - 1.1.4.7
Approval - 1.1.4.8
Implementation - 1.1.4.9
Evaluation - Exhibit 1.1.4-1
Authorities to Approve IRS Reorganizations - Exhibit 1.1.4-2
Organization and Staffing Chart Requirements - Exhibit 1.1.4-3
Organization Chart—Chief Services Officer - Exhibit 1.1.4-4
Staffing Chart—Chief Services Officer - Exhibit 1.1.4-5
Checklist for Organizational Planning - Exhibit 1.1.4-6
Evaluation Plan and Report Requirements for IRS Reorganizations
-
The purpose of this section is to establish policy, procedures, and
responsibility for organizing the mission, functions and structure of the
IRS. -
The definitions, principles and procedures that follow apply to all
IRS organizational elements and activities. In addition, IRS organizational
structures shall be established according to existing organization and staffing
guidelines.
-
Approving official. The management official authorized
to approve or disapprove implementation of a proposed reorganization or reorganization
test. See list in Exhibit 1. -
Chief officers and equivalent executives. Executives listed
on the IRS organization chart who report to the Commissioner or Deputy Commissioner,
currently the titled chief officers plus the regional commissioners, Chief
Inspector, Taxpayer Advocate, National Director of Appeals, Director of Quality,
and Chief, Headquarters Operations. The phase
“chief officers
and equivalent National Office executives”
includes all except the regional
commissioners. -
District Office organizational levels and management titles.
The head of a district office is the district director. A district may have
four organizational levels under the district director: division, branch,
section and unit.-
The management titles for the first two levels are division chief and
branch chief. The titles for the other two levels vary, but are usually section
chief, and group manager or unit chief. -
Managers of district functions such as communications may report to the
district director or to a division level manager. The organizational level
is therefore at the level below the official to whom the functional manager
reports. The management title is generally set by the national manager of
the function.
-
-
Function. All or a clearly definable group of activities
performed to achieve an organizations mission. The term is often used to
refer to the organizations at the division level, such as
”
the Collection function,”
but every level has functions definable by
a functional statement. -
Management title. The title of address assigned to the
head of an organizational unit, such as
“chief”
or
“director.”
This may be an informal title placed in parentheses
on the position description. For example: Supervisory Management Analyst (Chief,
XYZ Branch). Different management titles than those defined in this publication
may be proposed and decided by the approving official as long as the titles
do not conflict with the defined titles. Also, titles established prior to
this publication may continue until change is proposed and decided by the
approving official. -
Mission. A concise statement about the overall purpose
of an organization expressed in terms of what the organization produces and
for whom. -
National Office organizational levels and management titles.
The head of office for the National Office is the Deputy Commissioner, who
is at the Commissioners (or bureau) level.-
National Office organizations may have four levels below the Commissioner:
the office, division, branch and section levels. -
The respective management titles for these organizational levels are:
chief officer; assistant commissioner or national director; division director
or branch chief; and branch or section chief.
-
-
Organization. A set of people working together to accomplish
a mission. All organizations consist of a group of employees reporting to
one manager. One organization may be divided into subordinate organizations.
The lowest level organization is the first-line organization. -
Organization chart. A diagram of boxes that shows the management
titles of each organizational unit, and the reporting lines between them.
An organization chart establishes the reporting relationships of organizations
by lines between superior and subordinate organizations. See example in Exhibit
2. -
Organizational level. The location of an organization within
the larger office or total agency structure, such as
“division
”
or
“branch,”
starting at the top level (head of
office) and working down through subordinate management levels. -
Regional Office organizational levels and management titles.
The head of a regional office is the regional commissioner, who is at the
first level below the Commissioner. Regional offices may have three levels
in addition to the regional commissioner: office, division and branch.-
Regional management titles for the office level are regional chief officer
or regional director. Division and branch levels are titled as determined
by regional officials. -
Managers of regional functions such as communications may report to the
regional commissioner or to an office level manager. The organizational level
is the level below the official to whom the functional manager reports. The
management title is generally set by the national manager of the function. -
Directors of Support Services are at the office level and may have four
subordinate levels: division, branch, section and unit, with the management
titles of site, branch, section and unit chief.
-
-
Reorganization. A change to an organization. Generally:
eliminating, adding or redistributing the functions or duties of an organization.
Specifically: changes to mission, function or organizational structure, including
geographical boundaries and jurisdiction, reporting lines, office names and
managerial titles. -
Reorganization proposal. The written description and justification
for a desired reorganization, describing the current and proposed organizations,
the business case for change, and other facts essential for the approving
official to make a well-informed decision. -
Reorganization test. A reorganization implemented for a
specified amount of time, to be evaluated for continuation, modification or
expansion. -
Service and computing center organizational levels and management
titles. The head of office for a service center or computing center
is the center director who reports to an executive at the National Office,
and is therefore part of the National Office organization. In both types of
centers are four organizational levels under the office director: division,
branch, section and unit. The respective management titles for both types
of center are: division chief, branch chief, section chief and unit chief. -
Staffing chart. An organization chart that lists in each
box the number of positions (for each position title, series and grade) and
the managers span of control. See example in Exhibit 3. -
Transfer of function. The transfer of all or part of an
existing function from one organization to one that did not previously include
that function.
-
Basic authority. Under 31 USC 321(c), the duties of officers
and employees of the Internal Revenue Service are vested in the Secretary
of the Treasury. The Secretary has retained the authority to approve significant
bureau reorganizations and major changes in authority, function or scope of
activities. The Commissioner has or has delegated to other officials the authority
to approve other reorganizations. -
Secretary of the Treasury authority. The Secretary defines
certain aspects of the IRS organization through Treasury Orders, such as establishing
or altering the Internal Revenue regions and districts (see Reorganization
Plan No. 1 of 1952; IRC Section 7621; Executive Order No. 10289; and Executive
Order No. 10574). Specific examples of IRS reorganizations for which the Secretary
is the approving official include:-
Changes in the National Office structure and functions at the office and
division levels defined in this document; -
Any field office reorganization affecting service to or relations with
the public; -
Regional and district boundaries, including the number, names and locations
of regional and district offices; -
Regional office structure and functions at the office level; and
-
District and foreign field office upward reporting lines, numbers, names,
locations, jurisdiction and geographic boundaries.
-
-
Commissioner authority. By Treasury Orders and Regulations,
the Secretary has delegated most of the revenue and personnel functions and
authorities to the Commissioner of Internal Revenue. The Commissioner determines
the organizational structure of the Service except as reserved for the Secretary,
above, or as otherwise specified by legislation or Executive Order. -
Commissioner-assigned authority. The Commissioner has assigned
certain organizational authority to the Deputy Commissioner and other IRS
officials, as summarized in Exhibit 1.-
The
“rule of thumb”
is that a reorganization proposal
requires approval by an executive (the approving official) at the second level
or higher above the highest level affected by the reorganization. -
The national executive in charge of service center operations is the approving
official for service center reorganizations, on behalf of the chief officer,
and is not explicitly named in references to chief officers as approving officials.
-
-
The Commissioner is responsible for the sound organizational
structure of the IRS. However, all IRS executives and managers shall continuously
evaluate the effectiveness and efficiency of their organizations; plan, propose,
and obtain review and approval of reorganizations as needed; and evaluate
the effects of reorganizations. -
Initiating offices are responsible for complying with this
directive and completing the following actions.-
Consulting with their offices support services and controller functions
for expert assistance in planning the reorganization and (if the approving
official is a chief officer, equivalent executive or higher official, or if
the reorganization is a test) with the Strategic Planning Division in the
National Office. -
Formally notifying the following officials when the reorganization is
first being considered, and later if the proposal is approved: their servicing
personnel office, the National Director for Budget, and the National Director,
Taxpayer Service Finance Division. -
Preparing the reorganization proposal following the guidelines in this
directive. -
Obtaining review by officials who have either a line management or other
business interest in the proposed changes, and ensuring that all parties
concerns are documented and explicitly addressed. -
Forwarding the reorganization proposal to the approving official. (If
the approving official is a chief officer or equivalent executive or higher,
forward the proposal through the National Director, Strategic Planning Division.
If the reorganization is of a service center, forward the proposal simultaneously
through both the national executive in charge of service centers and the National
Director, Strategic Planning Division). -
Implementing or helping a designated official implement an approved reorganization
(and coordinating the implementation with Strategic Planning Division if the
approving official is a chief officer, equivalent executive or higher official). -
Revising all internal management documents as part of the
implementation. -
Evaluating, or participating in evaluating, the effects of the
reorganization.
-
-
The servicing personnel office. For all reorganizations,
the personnel office that serves the affected organization provides guidance
on and plans for personnel, training and labor relations actions. This includes
analyzing the impact on authorized positions, work assignment criteria and
incumbent employees; ensuring compliance with IRS, Treasury and government-wide
directives; confirming consistency of staffing and structure with the stated
mission and functions; assessing training needs; and identifying labor relations
issues. -
Chief, Consolidated Position Classification and
National Director, Personnel Division. Any impact on the position classification
of jobs (e.g., title, series, grade) is coordinated with and approved by the
Atlanta, Georgia, office responsible for Servicewide position management and
position classification. Changes to standard position descriptions (SPDs)
or movement from SPDs to local position descriptions is approved by the Assistant
Director, Performance and Position Management, at the National Office, in
conjunction with the appropriate National Office function. -
National Director for Budget. The National Director for
Budget maintains all of the Services financial codes and ensures that the
payroll is correctly charged. For all reorganizations, the National Director
for Budget provides guidance, for both National Office and field reorganizations,
on the most effective financial structure; analyzes proposals for impact on
the operating budget; prepares written comments on their concurrence and/or
areas of concern; helps the initiating office propose an appropriate implementation
date; and, when a reorganization is approved, assigns financial codes and
forwards them to the Servicewide personnel payroll systems office for action.
The National Director for Budget is available to provide advice and to answer
any questions on proposed reorganizations. -
National Director, Research and Statistics of Income Division.
For all reorganization proposals, the National Director, Research
and Statistics of Income Division is responsible for assigning work planning
and control codes which are essential for managing all operations. -
National Director, Strategic Planning Division. The National
Director, Strategic Planning Division, is responsible for advising on and
final review of proposals to be decided by a chief officer, equivalent executive
or higher official, or for test organizations; preparing the Commissioners
proposals for reorganizations requiring the Secretarys approval; and, for
providing guidance on other organizational changes. -
Final reviewer. Every reorganization proposal will receive
a final review on behalf of the approving official. The National Director,
Strategic Planning Division conducts the final review if the approving official
is a chief officer, equivalent executive or higher official. The approving
official will ensure that a final review is done for other proposals. The
final reviewer serves the approving official by:-
Ensuring that reorganization proposals comply with this directive;
-
Verifying or requesting input from IRS officials and others with an interest
in the proposed changes, and ensuring that all concerns are addressed for
the approving official; -
Preparing and forwarding to the approving official a written analysis
and any additional proposal information needed to make a well-informed decision; -
Ensuring coordinated implementation of the approved reorganization among
support services, controller and other appropriate functions; and -
Participating in the evaluation of the implemented reorganization, as
needed.
-
-
Approving officials are responsible for deciding and communicating
in writing whether, when and how a proposed reorganization will be implemented.
The decision may be by signature on an approval line of the proposal or by
other written document. The responsibilities of approving officials include:-
Ensuring, personally or through the final reviewer, that they have received
and considered all information pertinent to the reorganization proposal before
making their decision (especially information on added costs and on the concurrence
or comment of other officials with a business interest in the decision); -
Providing (or obtaining) written confirmation that funding of all identified
costs is arranged with both the funds manager and the finance office(s) that
must take action; -
Deciding when, how, and by whom an approved reorganization will be implemented
and evaluated; -
Providing to the initiating office written notification of the approving
officials decision and any instructions on the implementation and evaluation
instructions; and -
Providing the same written notification to the National Director, Strategic
Planning Division, if the approving official is a chief officer, equivalent
executive or higher official, or if the reorganization is a test.
-
-
The Service must continuously reevaluate its organization in order to
adapt to changing conditions and other factors that could improve or adversely
affect tax administration. Reorganization is one way to improve the effectiveness
and the efficiency of IRS offices and, therefore, should generally be based
on a sound cost-benefit analysis, discussed below. -
Regardless of scope, all reorganizations begin with defining the need,
planning changes to meet the need, and preparing the proposal to fully inform
the approving official. For major reorganizations, such as those requiring
high level approval, involving several functions or affecting many people,
approximately five months is required from planning to implementation. Exhibit
5 is an optional checklist of the steps necessary to plan and process a reorganization. -
Defining the need. A reorganization or reorganization test
should be a solution to a business need or challenge, e.g., be related to
business objectives and be cost beneficial. The initiating office must first
identify the situation that a reorganization or test is proposed to improve
or resolve; analyze information that establishes the existence of the need;
and define what a reorganization or test is expected to achieve. -
Planning. The initiating office analyzes the need for a
reorganization and works out the details of the changes to be proposed.-
At this stage, the initiating office (regardless of location) must consult
the servicing personnel office of the affected organization, the National
Director for Budget and—if the approving official is a chief officer,
equivalent executive or higher official, or if the reorganization is a test—the
National Director Strategic Planning Division. -
In addition, early consultation with all organizations with a business
interest or implementation role will result in a better proposal and expedite
the remainder of the change process (see the Implementation
Section for specific examples of implementation roles).
-
-
Proposal. The initiating office prepares a written proposal
that describes and justifies the need, the proposed changes, the expected
impact, and the how the impact will be implemented and evaluated. The purpose
of the proposal is to provide the approving official all information required
to make a sound, informed decision. A comprehensive reorganization proposal
will address all of the following subjects or explain why it is not applicable.-
Purpose. State the purpose of the proposed changes in terms of the business
need and the result that the reorganization is expected to achieve. -
Proposed changes. Describe the proposed changes from the current organization
to the proposed organization, including when the changes are to be done. -
Charts. Provide sufficient charts to fully describe the current and proposed
structures. Organizations and staffing chart requirements are defined in Exhibit
B. -
Staffing. Show and explain differences between the current and proposed
staffing charts. The differences may be shown by a multiple-column list of
position titles, series and grades, showing the current and proposed staffing
numbers and the net change. The explanation should highlight any staffing
increases or variance from existing staffing guidelines, and justify the differences. -
Mission and functional statements. Provide current and proposed mission
and functional statements for division level and above. Account for each current
function, and explain additions and
deletions. -
Cost/benefit analysis. List and analyze costs, savings and benefits—particularly
the costs and savings for personnel; support services (e.g., space, equipment,
relocation, telecommunications, supplies); and any intangible costs and benefits.
Separate the costs by budget line item; address base cost adjustments, one-time
costs and revised operating costs. Explain or propose how additional costs
will be funded and the points in time when funds will be required. -
Evaluation. Propose how, when and by whom the impact of the reorganization
or reorganization test will be evaluated. Evaluation plan requirements are
defined in Exhibit 6. -
Waivers. Request waivers for any aspects of the organization or its staffing
that do not meet current guidelines. -
Impacts and Issues. Identify impacts of the reorganization on other organizations
or other agencies, and describe any coordination that was or will be done.
For example, district office changes may affect service centers or state agencies. -
Issues. Describe issues to be resolved and propose how they are to be
resolved (e.g., financial codes, work planning and control codes, personnel
codes, office symbols, standard abbreviations, acronyms). Specify what interested
parties were consulted on, and what they contributed to, the proposed resolutions.
-
-
The planning and proposal are complete when all interested
or affected offices have been duly consulted, and the proposal accounts for
all the elements the approving official may need in order to make an well-informed
decision.
-
When the proposal is complete the initiating office obtains the written
comment or concurrence of the servicing personnel office, the National Director
for Budget, and other officials with a line management or other business interest
in the proposed reorganization, prior to forwarding the proposal to the approving
official directly or through channels described below. -
All reviews obtained before forwarding to the approving official must
include the affected offices servicing personnel office, the National Director
for Budget and, if the reorganization affects position classification, the
Chief, Consolidated Position Classification. These reviewers analyze those
aspects of the proposal that are specific to their responsibilities, including
the organizational impact, overhead costs and labor costs from their perspective.-
The servicing personnel office reviews proposals for impact on staffing
and labor relations issues, procedures and operations, and concurs and/or
provides comments on any areas of concern. -
The National Director for Budget reviews reorganization proposals for
impact on funding, planning financial codes and addressing timing issues,
and concurs and/or provides comments on any areas of concern. -
The Chief, Consolidated Position Classification reviews reorganization
proposals for position management and position classification issues such
as span of control, grade levels, duplication/redundancy, and organizational
layering, and concurs and/or provides comments on any areas of concern.
-
-
Final review is conducted by the approving officials office or, when
the approving official is a chief officer, equivalent executive, or higher
official, by the National Director, Strategic Planning Division. -
For service center reorganizations and reorganization tests, the national
executive in charge of service centers conducts a preliminary review and works
with the National Director, Strategic Planning Division, on the final review
for the approving official. (The proposal is addressed to the approving official
through the National Director, Strategic Planning Division, with a simultaneous
copy transmitted to the national executive in charge of service centers). -
The review is complete when the concurrence or comments of all interested
and affected offices have been documented, and the final review is prepared.
-
The proposal is transmitted to the approving official for decision.
If the approving official is at a lower level than chief officer or equivalent
executive, the initiating office forwards the proposal and a written analysis
of the review results. If the approving official is a chief officer, equivalent
executive or higher, the National Director, Strategic Planning Division forwards
the proposal and a written analysis of the review results. -
The approving official documents approval or disapproval in writing,
and provides the initiating office any specific directions on when, how and
by whom the reorganization will be implemented and evaluated. The initiating
office ensures that all interested parties are informed of the decision. -
Approval is complete only when the approving official communicates the
decision in writing. (Earlier endorsement by an executive or even the approving
official is not sufficient).
-
Once a reorganization is approved in writing, the implementing official
(as agreed or designated by the approving official) may begin implementation.
While the initiating office should plan in advance for implementation, most
actions can only be taken after written approval. Following approval, at least
eight weeks are required to complete the implementation, in order to notify
all pertinent offices and to allow them to prepare and process personnel and
other actions to effect the reorganization. The most common implementation
responsibilities follow. -
The implementing official notifies the various
support services and other functions to take all necessary actions, communicates
the reorganization to all parties with an interest in them, revises the IRM
and other directives to reflect the reorganization, and ensures that all necessary
actions are taken. -
The National Director for Budget ensures correct
financial coding and forwards the codes to the Servicewide personnel payroll
office; coordinates all changes to financial systems; and officially notifies
all affected financial offices. -
The Servicewide personnel payroll office updates
organizational titles on files; adds, changes or deletes system codes; updates
report formats and the reports distribution list; and notifies the servicing
personnel office when to implement changes. -
The National Director, Research and Statistics of Income
Division ensures that correct work planning and control coding is done,
and forwards the correct codes to the affected offices. -
The servicing personnel office identifies and
makes personnel changes; obtains and provides guidance on employee impacts.
The personnel function also, as needed, obtains special authorities such as
for waiver of qualification requirements, extension of temporary appointment
or temporary promotions, 90-day waiver after competitive appointment, and
approval of extended details. -
The labor relations staff determines labor relations
implications; notifies the union; receives and analyzes union bargaining proposals;
and assists in any negotiations on the impact and/or implementation of the
reorganization. -
The training organization helps determine the
impact on employee duties in order to identify new training needs; arranges
reprogramming and/or supplementing the training budget to meet training needs;
develops and arranges distribution of training materials; and writes and issues
implementing guidelines. -
Facilities and information systems
staff arrange space, property, telecommunications and computer support
changes—helping the initiating office plan and complete physical moves,
changes in workstations, telephone line and equipment changes, distribution/mail
system changes, and security requirements; and revising the IRM correspondence
handbook and records control schedules. -
Implementation is complete when all Servicewide and local administrative
systems are updated; personnel, facilities and other changes are done; and
the IRM and other directives are revised.
-
At the time of approval, the approving official decides when, how and
by whom the proposed evaluation plan will be carried out. The official responsible
for evaluating the reorganization uses the evaluation plan (supplementing
it as needed), and provides a written report to the approving official. -
The initiating office may conduct the evaluation or participate in it.
The National Director, Strategic Planning Division may provide guidance, and
will participate if the approving official is a chief officer, equivalent
executive or higher official. -
The evaluation report will include conclusions about the impact of the
reorganization or reorganization test, and may recommend modifications to
the organization or test.
| Office | Organizational Level 1 |
Approving Official |
| National | Office, Division | Secretary of the Treasury* |
| Office | Branch | Deputy Commissioner* |
| Section | Chief officer or equivalent national executive responsible for the functions affected* |
|
| Regional | Office | Secretary of the Treasury* |
| Offices | Division, Branch | Regional Commissioner* |
| District | Division | Chief officer or equivalent national executive |
| Offices | responsible for the functions affected* | |
| Branch, Section, Unit | District Director | |
| POD numbers, locations | Regional Commissioner | |
| Service | Office | Deputy Commissioner* |
| Centers | Division | National executive in charge of service centers* |
| Branch, Section, Unit | Service center director, with written concurrence of the national executive in charge of service centers |
|
| Computing | Office | Deputy Commissioner* |
| Centers | Division | Chief officer to whom the computing center directors report* |
| Branch, Section, Unit | Computing center director | |
| Reorganization Tests |
Test proposal, any level (except service centers) |
Chief officer or equivalent executive responsible for the functions affected* |
| Test proposal, any level in service centers |
National executive in charge of service centers* |
|
| Reorganization proposal after testing |
Approving official appropriate for the level of the reorganization |
|
| All offices, additional organizational levels |
In order to maintain as ” flat” an organization as possible, additions to the above organizational levels (and the management titles for additions) are decided by a national executive—for National Office, the Deputy Commissioner decides; for field offices, the chief officer or equivalent national executive for the affected function decides. |
|
| *Proposals are routed to approving official through the National Director, Strategic Planning Division for final review. ________________________________________________________________________________________________________________________ |
||
| 1See IRM 1.1.4.2 for definitions of organizational levels. |
||
| Style | • | Use a plain style—black lines and letters on white paper. Use a plain, 10 to 14 point typeface. Do not use shading or boxes that have shadows or rounded corners. |
| Multiple pages | • | Display as much as possible on each page. Link multiple pages, e.g., by numbering the charts or the pages, annotating related parts. |
| Boxes | • | One manager to a box. Use the full management title, e.g., National Director, Communications Division. Using only the function name (Communications) is not sufficient. Subordinate managers and organizations are linked to higher levels by lines. |
| Staffing charts | • | List all the positions in each box—the manager and the employees reporting directly to the manager, the quantity of positions at the right margin of the box, and the managers span of control (abbreviated as SOC). |
| Lines | • | Display only direct reporting lines. Generally, do not use dotted lines, curved lines or line with angles in them. |
| Annotations | • | Use footnotes for special information or annotations. |
| Abbreviations | • | Spell words out. If space prohibits full words, use footnotes to explain non-standard or ambiguous abbreviations and acronyms. |
| Software | • | Annotate the software used, as shown. (The following software is known to work well, but is not mandatory: for organization charts—WordPerfect 6.1 for Windows, Microsoft PowerPoint 4.0, Lotus Freelance Graphics (available on HQ Net); for staffing charts—WordPerfect 6.1 for Windows, Microsoft PowerPoint 4.0, Harvard Graphics 3.0 for Windows). |
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| Using this checklist is optional. It includes most steps needed to plan and process most reorganizations, and should be used in conjunction with the text instructions in IRM 1.1.4. |
||
| The times are approximate , and represent the estimated minimum time required to complete the actions prior to the desired implementation date. A delay at any step may require an extension of the actual implementation date. |
||
| Completed | ||
| Timing | Required Actions |
✓ |
| X – 5 months | Define the problem—why a reorganization is needed. |
|
| Draft a description of the reorganization and the changes that it will entail. |
||
| Consult the local controllers office of the affected organization(s) to determine financial impact and get advice. |
||
| Consult the servicing personnel office of the affected organization(s) to determine impact and get advice. |
||
| Consult the Strategic Planning Division, as appropriate. |
||
| Consult the National Director for Budget, and the National Director, Compliance Research. |
||
| X – 4 months | Prepare reorganization proposal, per text and Exhibit A. |
|
| X – 31/2 months | Obtain comment and concurring signatures from all appropriate reviewing officials. |
|
| X – 21/2 months | Forward proposal to approving official (through the National Director, Strategic Planning Division, if applicable). |
|
| X – 2 months | Upon decision of the approving official, notify the National Director for Budget; the National Director, Compliance Research; and other involved organizations. |
|
| X | Implement approved reorganization. | |
| X + 1 month | Revise Internal Revenue Manual 1.1 and other directives. |
|
| X + ≥6 months | Evaluate reorganization. | |
| The Reorganization Evaluation Plan must be approved as part of the proposal, and include: |
|
| Measures and Standards |
Measures are the data to be gathered, standards are how the measures are judged. Include measures and standards for all anticipated effects of the reorganization. |
| Measures may be quantitative or qualitative, but should be related to the stated business needs for reorganizing. |
|
| New measures should be developed only when there are no adequate existing measures. |
|
| Plan to compare measures from before and after the reorganization. |
|
| For each measure, state how and when it will be obtained, the expected direction of the measure, and the minimum standard, e.g., the amount of change that will indicate success. |
|
| Measure costs and benefits, including savings, of the reorganization. |
|
| Time Line |
Evaluate after no less than six months of full operation under the reorganization (or reorganization test). |
| Include sufficient time for due consideration of the evaluation report before any action is needed on the reports conclusions or recommendations. |
|
| Some data is only available at specific times—set the time line to fit. |
|
| Test Criteria |
For reorganization tests, include the standards for deciding whether to expand, make permanent, discontinue or modify the test organization. |
| The Reorganization Evaluation Report should follow the evaluation plan or explain deviations from it, and include: |
|
| Business Need |
Briefly restate the business need for a reorganization or test, i.e., the problems to be alleviated and/or opportunities to be gained by reorganizing. |
| Results | Report the results for the measures. |
| Analysis | Analyze the results in relation to the stated business needs. |
| Conclusions | State conclusions about the impact of the reorganization or test. |
| Recommendations and Decision |
Recommend, for the approving officials decision, whether to continue or modify the reorganization or test. |
