Implementation planning must identify who is accountable for the realisation of benefits – particularly if the stakeholders concerned are external to departments or agencies. You are encouraged to consult the relevant policy area of PM&C in developing your approach to this. Be mindful that the milestones, tracked through the CIU reporting process, will focus on outcomes and benefits, such as the expected impacts or level of user take-up, as well as the development of products, services and programmes and their roll-out. The evaluation methodology should be designed having regard to the objectives and performance measures in your benefits statement
