Management and Oversight

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How to use this tool:

  • This tool is designed for IM specialists to use with relevant business areas when identifying information resources of business value (IRBV) and retention specifications.
  • The IRBV and retention specifications contained in this document are recommendations only and should be customized to apply in each institutional context. The complete document should be read before using any recommendations.
  • This Generic Valuation Tool does not provide Government of Canada institutions with the authority to dispose of information. Generic Valuation Tools (GVT) are not Records Disposition Authorities (RDA) and do not replace the Multi-Institutional Disposition Authorities (MIDA).

Validation:The business processes and IRBV of this GVT have been validated by subject matter experts from the following departments: Fisheries and Oceans, Citizenship and Immigration Canada, Justice, Health Canada, Natural Resources Canada and Shared Services Canada.

Defining the Activity

The Treasury Board of Canada Secretariat (TBS) Profile of Government of Canada (GC) Internal Services defines Management and Oversight Services as those activities undertaken for determining strategic direction and allocating resources among services and processes, as well as those activities related to analyzing exposure to risk and determining appropriate countermeasures. They ensure that the service operations and programs of the federal government comply with applicable laws, regulations, policies, and/or plans. Footnote1

This GVT provides recommendations on business value and retention specifications related to internal Management and Oversight activities only. It does not apply to strategic and/or horizontal business processes related to Management and Oversight that are performed on behalf of the entire GC, such as those carried out by TBS, the Privy Council Office, the Office of the Auditor General, the Office of the Comptroller General, etc.

It should be noted that the IRBV identified will not only be of an administrative nature, but will include operational records as well. For example, all policies and their development are included in this GVT, because the process of creating a policy—planning, drafting, gaining approval—are the same regardless of policy subject, whether for administrative or operational activities.

Relationship to Other GVT

Business processes often overlap. When the IRBV for a sub-activity is also identified in another GVT, there is a note in the table of IRBV and retention recommendations (below) to direct the user to the proper tool.

This GVT describes overarching departmental activities, therefore it relates to many other internal services and operational activities (and associated GVTs).

The GVTs for Cabinet Affairs and Treasury Board Submissions also contain business processes similar to those in Management and Oversight and should be used in conjunction with this GVT.

This GVT should be used closely with the GVT for Financial Management in order to address all of the business processes formerly addressed by MIDA 99/004 for the Comptrollership Function. The two are intricately linked for the activities of program management, audit, and evaluation.

Business Processes

The business processes are defined largely through a number of legislative and policy instruments including those that ensure transparency and accountability in management Footnote2, those that pertain to risk or emergency management Footnote3, those that regulate project and program management activities Footnote4, and those that pertain to performance reporting and evaluation. Footnote5

Management and Oversight has nine service groupings, with a number of associated business processes. While the Internal Services Profile defines them as separate activities, it should be noted that they are all interrelated.

1. Strategic Policy and Planning and Government Relations:

Strategic policy and planning involves determining strategic direction, approving institutional policy, and planning, organizing, and directing the institution in order to achieve operational goals. Strategic policy provides guidance to the entire department. Strategic plans are those which advance the activities of the mandate and Program Alignment Architecture (PAA). Government Relations involve consultation, cooperation and agreements with other levels of government to leverage assets and facilitate program and service delivery. 

2. Executive Services:

Executive services include the provision of corporate advice and support to the organizational executive offices. Activities include the coordination of Question Period responses, Parliamentary affairs, executive correspondence, governance activities through executive committees and the planning and coordination of conferences, visits and hospitality. Processes and IRBV created and maintained by the Ministers Office, including Ministerial correspondence, will be identified in a forthcoming Ministerial Affairs GVT. Processes and IRBV for Cabinet Affairs can be found in the Cabinet Affairs GVT.

3. Corporate Policy, Standards and Guidelines:

This activity involves the creation and development of operational and administrative policies, standards, and guidelines, policy papers and initiatives.

4. Investment Planning:

This activity involves developing and executing plans related to the allocation and reallocation of resources to new and existing assets and acquired services that are essential to program delivery. Institutional Investment Planning is closely linked with project management.

According to Treasury Board’s Guide to Investment Planning - Assets and Acquired Services “effective management [of the investment planning process] includes developing an institutional investment plan, exercising oversight in the implementation of investment decisions and ensuring appropriate and ongoing measurement of investment performance.” Footnote6 Investment plans are submitted to TBS for review and approval, not of the investments themselves, but of the “management principles, processes and practices which led to the production of the departmental investment plan.” Footnote7

This GVT covers the Investment Planning activity at a high level by outlining the probable components of business processes based on the objectives and requirements prescribed by the Policy on Investment Planning—Assets and Acquired Services (2009) and by the procedures outlined in the Implementation Strategy for the Policy on Investment Planning - Assets and Acquired Services andthe Policy on the Management of Projects. Recommended IRBV were determined based on an analysis of existing GC procedures as well as the reporting requirements outlined in the TBSpolicy. In this GVT, investment planning includes the asset categories of real property, information management and information technology.

5. Project Management:

TBS defines Project Management as “the systematic planning, organizing, and control of allocated resources to accomplish identified project objectives and outcomes. Project Management is normally reserved for focused, non-repetitive, time-limited activities with some degree of risk, and for activities beyond the usual scope of program (operational) activities.” Footnote8 The management of projects “encompasses the structure within which projects are initiated, planned, executed, controlled and closed.” Footnote9

This GVT covers the Project Management activity at a high level by outlining the probable components of business processes based on the objectives and requirements prescribed by the Policy on the Management of Projects (2009) and by the procedures outlined in the Implementation Strategy for the Policy on Investment Planning - Assets and Acquired Services and the Policy on the Management of Projects. Recommended IRBV were determined based on an analysis of existing GC project management procedures as well as the reporting requirements outlined by TBS. Departments can modify the terminology in the IRBV list to reflect the project management methodology or software used.

Projects may require further documentation than described in the chart below depending on their context. This GVT describes the generic business processes for the management of a project, but does not describe the deliverables of a project, which can vary tremendously.

6. Risk Management:

TBS defines risk management as “a systematic approach to setting the best course of action under uncertainty by identifying, assessing, understanding, making decisions on and communicating risk issues.” Footnote10

The principles outlined in the Framework for the Management of Risk (2010) apply to all Treasury Board policies, and require that GC institutions integrate risk management into all business processes performed in support of program and service delivery. Context will affect the nature of risk-related actions, so business value must be evaluated and assigned by each GC institution according to linkages with mandate, legislation, and strategic outcomes.

Therefore, this GVT provides high level business value recommendations that can be used as references for identifying IRBV associated with risk management throughout many institutional business processes.

7. Performance and Reporting:

This activity involves the monitoring of organizational performance as per the PAA and the declaration of results according to GC management principles and expectations, through the standardized reporting mechanisms included in the Management Accountability Framework (MAF) and the Management, Resources and Results Structures (MRRS).

8. Audit:

The TBS Policy on Internal Audit defines audit as “a professional, independent and objective appraisal function that uses a disciplined, evidence-based approach to assess and improve the effectiveness of risk management, control and governance processes.” Footnote11 Internal audits focus on both financial and non-financial information. The processes include planning, conducting and reporting on the audit, as well as the follow-up actions. The high-level activities of the Departmental Audit Committee (DAC) are described under the process “management of departmental audit function”. Small departments may not have a DAC but use the centralized Small Department Audit Committee (SDAC).

The processes and associated IRBV recommendations were determined from a thorough review of the TBS Policy on Internal Audit (2009), the Directive on Chief Audit Executives, Internal Audit Plans, and Support to the Comptroller General (2009), the Directive on Departmental Audit Committees (2009), and the Internal Auditing Standards for the Government of Canada (2006).

Also included in this activity is response to external audits such as those conducted by the Office of the Auditor General, Public Service Commission or the Office of the Commissioner for Official Languages. (The term “external audit” does not include internal audits of a department conducted by a commercial third party.) Many of the documents created in the course of an audit by the Office of the Auditor General (OAG) are controlled and numbered and must be returned to the OAG within one week of the report being tabled in Parliament. These documents include the Audit Plan Summary and Drafts of the Audit Chapter, which are therefore not listed in the IRBV table. Due to the importance of an OAG audit, copies of information resources sent to the OAG are maintained, and a copy of the final audit report is kept on file for the department’s reference purposes. 

The processes and associated IRBV recommendations were determined from What to Expect: An Auditee’s Guide to the Performance Audit Process, Office of the Auditor General of Canada, 2012. Footnote12

9. Evaluation:

TBS defines evaluation as “the systematic collection and analysis of evidence on the outcomes of policies and programs to make judgments about their relevance, performance and alternative ways to deliver programs or to achieve the same results”. Footnote13 In this GVT the activities of the Departmental Evaluation Committee (DEC) are described as “managing the evaluation function”, and include high-level activities such as creating the rolling five-year departmental evaluation plan. The processes for program evaluations done by the department are planning, conducting and reporting on the evaluation, as well as the recommended follow-up actions. Also included is providing advice and guidance to program areas on the use of evaluation findings and support for performance management.

The processes and associated IRBV recommendations were determined from a thorough review of the Policy on Evaluation (2009), the Directive on the Evaluation Function (2009), the Standard on Evaluation for the Government of Canada (2009), and the draft report entitled “Evaluation Function in the Government of Canada” (2004) prepared by the Centre of Excellence for Evaluation, Treasury Board of Canada Secretariat.

Retention

Recommended retention specifications in GVTs are determined based on traditional or best practices, a review of government-wide legislation and policy, and validation with subject matter experts. Retention periods are suggestions only; departments must take into account their own legislative requirements and business needs.

Generic retention periods for IRBV in Management and Oversight are difficult to determine. The information resources are often key strategic documents which relate to operational activities. The minimum retention recommendations provided in this GVT are based on feedback received from departments during validation sessions and on traditional practices by federal departments and by organizations in other jurisdictions, as well as a review of government-wide legislation and policy. 

Many of the planning and reporting activities in Management and Oversight take place on a 3-5 year cycle. Consultations with staff revealed that they refer to at least two previous plans/reports when creating the next. Therefore a 10 year retention period is recommended for information resources for these activities and for other related activities.

Validation sessions also suggested that information resources around planning and reporting on an activity should be retained longer than the working documents created by conducting the activity.

Business Value and Retention Recommendations

1. Strategic Policy and Planning and Government Relations

Business Processes Recommendations: Information Resources of Business Value (IRBVs) Recommendations: Retention Period
Determine strategic policy initiatives

Policy decisions for review

Formal identification of policy issue

Briefing notes

Agenda, meeting minutes

Records of decision

Terms of reference
5 years after last administrative action or after superseded
Create policy papers

Policy papers

Substantive drafts containing changes not reflected in the final version
5 years after last administrative action  
Create strategic policies

Documentation for review

Substantive drafts containing changes not reflected in the final version

Agenda, minutes and records of decision

Terms of reference
5 years after last administrative action or after superseded
Final policy instruments 

5 years after superseded, except:

6 years after superseded – where the policy focuses on finance management

Manage Strategic and Business Planning

Establish institutional objectives and priorities

Manage business operations

Create departmental business plans as part of the Expenditure Management System

Develop RPP as part of Part III of the Estimates

Program Activity Architecture (PAA) and descriptions

Report on Plans and Priorities (RPP)

Organizational plan/annual plan/integrated Business and Human Resources Plan (IBHRP)

Strategic plans

Corporate Business Plans

Organizational

Branch work plans

Sector operational plans

Records of decision resulting in major changes

Internal call letters

10 years after superseded (based on 3-5 year rolling cycles, allowing reference to two five-year cycles)

Business intelligence reports

White papers

Briefing notes

Environmental scans

Agenda, meeting minutes

2 years after last administrative use (provided that sufficient background to adopted recommendations is transposed to corporate planning documents), otherwise:

5 years after last administrative use
Organizational management Governance structure, organization charts 10 years after superseded

Liaise with other federal departments and provincial, municipal, and international governments, and non-governmental organizations

Establish interdepartmental and intergovernmental agreements

Liaise with the Office of the Minister of Intergovernmental Affairs

Provincial or international treaties

Service-level agreements

Results of negotiation (changes to process, terms, etc.)

Final agreements

Contracts

Memoranda of Understanding (MOU)

5 years after agreement is superseded or terminated except:

6 years after superseded – where the agreement focuses on finance management

Minutes, agendas

Correspondence with Office of Intergovernmental Affairs, stakeholders in other jurisdictions
2 years after last administrative action

2. Executive Services

Business Processes Recommendations: Information Resources of Business Value (IRBVs) Recommendations: Retention Period
Manage Cabinet Affairs For all processes and IRBV please see the Cabinet Affairs GVT For retention please see the Cabinet Affairs GVT

Manage Parliamentary affairs

Coordinate Question Period Responses

Provide information for responses to Order Paper questions

Prepare for Parliamentary hearings

Request for information (from Question Period or Order Papers)

Correspondence

Substantive draft responses (containing modifications not reflected in final drafts)

Approved Question Period answer

Approved Statement of Completeness

Confirmation letter

Question Period tracking system

Briefings

Speeches

Advice

5 years after last administrative action
Manage Ministerial Affairs For all processes and IRBV please see the forthcoming Ministerial Affairs GVT. For retention please see the forthcoming Ministerial Affairs GVT.

Coordinate executive participation in conferences, events, travel, and hospitality

Request or invitation

List of participants

Agenda, minutes from planning meetings

Program

Advice from program area

Speeches, speaking notes (including substantive drafts containing modifications not reflected in final version)

Presentations

Correspondence

Confirmations

Itinerary

Processes, IRBV and retention surrounding the expenses of executive participation in events or hospitality are reflected in the Financial Management Services GVT.
2 years after last administrative action

Manage executive correspondence

Receive correspondence

Log and track

Draft answer

Receive approval

Send response

Provide statistics/reports on regular basis

Correspondence tracking system

Incoming correspondence (letter, email, meeting request, invitation, postcard)

Response

Supporting documentation when necessary (justification for response)

Correspondence reports
2 years after last administrative action

Manage Governance (executive committees)

Approve policy and strategic direction

Provide guidance and advice on policy and planning

Issues management

Delegation of (non-financial) authorities
Terms of reference of committees 2 years after superseded or committee dissolved

Agendas, minutes and records of decision

Presentation decks

Briefings and briefing notes
10 years after last administrative use (to align with retention of policy and planning IRBV)
Delegation of authority documents 6 years after termination of appointment

Manage ATIP

Though ATIP is sometimes part of a department’s Executive Secretariat, the business process and IRBV for ATIP are described in the Information Management GVT. For retention please see the Information Management GVT
Manage charitable undertakings (for example, Government of Canada Workplace Charitable Campaign—GCWCC)

Agenda

Minutes

Reports
2 years after last administrative use

3. Corporate Policy, Standards and Guidelines

Business Processes Recommendations: Information Resources of Business Value (IRBVs) Recommendations: Retention Period
Determine corporate policy initiatives

Policy decisions for review

Request or formal identification of policy issue

Briefing notes

Agenda, meeting minutes

Records of decision
5 years after last administrative action
Terms of reference 2 years after superseded or committee dissolved
Create policy papers

Policy Papers

Substantive drafts containing changes not reflected in the final version
5 years after last administrative action  

Create operational and administrative policies, standards or guidelines

Prepare draft

Hold consultations

Revise

Get final draft approved

Implement

Communicate

Documentation for review

Input from related business area

Consultation plans

Substantive drafts containing changes not reflected in the final version

Agenda, minutes and records of decision
5 years after last administrative action
Terms of reference 5 years after superseded or committee dissolved

Final policy instruments

Standards (operational and administrative)

Guidelines (operational and administrative)

Procedures

5 years after superseded, except:

6 years after superseded – where the policy focuses on finance management

4. Investment Planning

Business Processes Recommendations: Information Resources of Business Value (IRBVs) Recommendations: Retention Period
Assess previous investments and results Report/assessment on previous investments 10 years after the end of the fiscal year to which the resource corresponds.
Develop Investment Plan

Capability Gap Analysis

Minutes/presentations from information sessions for participants

Information about projects under consideration: 

Investment Summary Notes/Investment Analysis Reports;

Project priority ranking, i.e. any input from stakeholders or other sections on priorities and proposals

Minutes of Board/working group tasked with creating investment plan

Project charter for creation of investment plan

Approval from senior management

Investment Plan

10 years after the end of the fiscal year to which the resource corresponds.
Measure investment performance

Reports (monthly, annual) from group tasked with creation of investment plan, such as Investment Management Board/Working Group

Briefing note to senior management on issues

Reports from regions

Reports to Cabinet

Feedback on/revisions to planning process

Project close-out reports

Lessons learned

Targeted performance indicators

Performance measurement table
10 years after the end of the fiscal year to which the resource corresponds

Provide advice to Ministers

Liaise with Treasury Board Secretariat

Treasury Board consultation

Feedback/comments on drafts, plans, etc.

Follow-up reports

Treasury Board approval

Communication with TBS over changes to investment plan after approval

Communication with stakeholders
10 years after the end of the fiscal year to which the resource corresponds

5. Project Management

Business Processes Recommendations: Information Resources of Business Value (IRBVs) Recommendations: Retention Period
Assess organizational capacity Organization Project Management Capacity Assessment (OPMCA) (submitted with Investment Plan above) 10 years after Assessment (based on a 3-year planning cycle, which would allow reference to the IR for two previous cycles)

Initiate project

Establish project objectives

Business case/proposal

Independent review

Team roles and descriptions

Briefing notes

Meeting minutes

Record of consultation with TBS

Approvals/documentation of governance decisions at each stage
10 years after project completion

Plan Project

Establish level of complexity and risk

Develop project plan

Perform risk assessments (see #6 below)

Project Complexity and Risk Assessment (PCRA)

Treasury Board Submission for approval (if required after OPMCA and PCRA)

Project Management Plan (PMP) including:

Project brief (if required) 

Project charter

Risk management plans

Schedule

Privacy Impact Assessment

List of project team members, stakeholders, sponsors, managers, etc.

Work breakdown structure

Risk response strategy

10 years after project completion

Execute Project

Deliverables created through projects will vary; this GVT identifies IRBV from the management of projects only.

If the project will involve procurement, the IRBV and retention for the business processes will be found in the Acquisition Services GVT

Not applicable

Control and Monitor Project

Liaise with TBS and stakeholders

Progress reports, updates, GANNT charts

Minutes from project meetings

Steering committee reports

Correspondence with TBS or stakeholders

Change request log

Report of any changes to OPMCA

Report of any changes to PCRA

Issue logs

Project metrics

Performance parameters

Dashboards

Results of any reviews, evaluations or audits of project
10 years after project completion
Close Project

Project close-out plan

Project close/completion report

Outcome realization report
10 years after project completion

“Lessons learned” reports

Best practices reports
10 years after last administrative use

6. Risk Management

Business Processes Recommendations: Information Resources of Business Value (IRBVs) Recommendations: Retention Period

Develop and update institution risk management approach

Report from Risk Management Capability Model

Corporate Risk Profile (including action plans)

Program risk profile

Sector risk profile

Integrated Risk Management policy (IRM)

IRM Policy implementation plan

Risk taxonomy

Risk list/risk register

Plans for monitoring and updating risk profile

5 years after superseded, except:

6 years after superseded – where the risk profile focuses on finance management 

Perform risk assessments (corporate- or program-level) 

Identify risks

Assess risks

Mitigate risks

Working papers

Environmental scan

Polls, surveys, interviews, questionnaires

Scales (likelihood, impact)

Heat chart

2 years after project completion, except:

6 years after project completion – where the risk profile focuses on finance management

Report risks

Internal reporting to Senior Management

Consult with stakeholders

Risk assessment report

Risk response strategy

Communication strategy

Deck/presentations to senior management, staff and stakeholders

10 years after project completion or aligned with retention of other IRBV from project to which risk assessment reports apply
Educate staff about risks For processes and IRBV surrounding the training of staff, please see the Human Resources Management GVT. For retention surrounding the training of staff, please see the Human Resources Management GVT

7. Performance and Reporting

Business Processes Recommendations: Information Resources of Business Value (IRBVs) Recommendations: Retention Period
Performance Measurement

Performance Measurement Framework (PMF)

Performance measurement strategies

Performance information

Evidence to support Management Accountability Framework (MAF)
10 years after superseded
Reporting

Quarterly Financial Reports

Management response

Departmental Performance Report (DPR)

Performance measurement reports, including trends and metrics

Management Action Plans

Departmental Sustainable Development Strategy

10 years after last administrative use

or

10 years after superseded (for plans and strategy)

8. Audit

Business Processes Recommendations: Information Resources of Business Value (IRBVs) Recommendations: Retention Period
Management of departmental internal audit function Departmental risk-based Internal Audit Plan 10 years after superseded (based on a 5 year cycle, allowing reference to two cycles)

Annual report of Departmental Audit Committee

Annual report of the Chief Audit Executive

Briefing notes

Advice/recommendations

Practice inspection reports
10 years after last administrative use

Departmental audit committee or independent audit committee minutes/records of decision

Departmental audit committee terms of reference/charter
10 years after Committee dissolved
Provide advice Documentation of advice provided to clients outside of official audits 3 years after last administrative use. 
Plan Audit

Project initiation memo

Audit terms of reference (approved)

Preliminary survey reports (PSR)/assessments

Risk assessment

Advice to management

Minutes

Preliminary interviews

Tools, checklists

Interview guides
3 years after any follow-up programs have been completed and file is closed, based on traditional retention for audits. (Note: 6 years if audit is financial in nature)
Conduct Audit

Substantive drafts containing changes not reflected in final version

Revisions to audit plan

Working papers such as:

Documents for review

All documented evidence

Interview notes

File review checklist

Analysis

Observation/findings sheets (approved)

Presentation to client

Record of response from client to observation/findings sheets

Management letters (i.e. recommendations sent to management before the report either because of urgency or because they are outside the scope of the official audit)
3 years after any follow-up programs have been completed and file is closed, based on traditional retention for audits.  (Note: 6 years if audit is financial in nature)
Report on Audit

Internal Audit Final Reports

Validated by client

Approved by Chief Audit Executive

Recommended for approval by Departmental Audit Committee (or Small Department Audit Committee—SDAC)

Approved by Deputy Head

Approved Management Action Plan (may be included in Final Report)
10 years after any follow-up programs have been completed and file is closed.
Manage follow-up

Request for update

Client response

Periodic status reports to Departmental Audit Committee

Records of decision from Departmental Audit Committee
3 years after any follow-up programs have been completed and file is closed, based on traditional retention for audits. (Note: 6 years if audit is financial in nature)
External audits - respond to audits by Office of the Auditor General

Letter of Intent to conduct audit (“Entity Notification and Custody of Drafts”) and request for access from Office of the Auditor General (OAG)

(Copy of) response from Deputy Head

(Copy of) response from Deputy Head to audit plan summary

Meeting minutes, briefings between OAG and department

(Copy of) comments and feedback from department to draft chapters

(Copy of) confirmation by Deputy Head of final version of chapter

Management letter from OAG

(Copy of) response from Deputy Head to management letter

Action plan (to address audit requirements)

Copy of Audit Report

5 years after any follow-up programs have been completed and file is closed, based on traditional retention for audits. (Note: 6 years if audit is financial in nature)

(Copy of Audit report is usually retained longer, but it is only a copy of an OAG document.)

External audits – Respond to audits by other departments

(e.g. Office of the Commissioner of Official Languages, Public Service Commission)

Letter of intent to conduct audit

Meeting minutes, briefings, communication between entity department and auditing department

Draft audit

Response to draft audit

Final audit report, including action plan

Notification of follow-up

Follow-up report
5 years after any follow-up programs have been completed and file is closed, based on traditional retention for audits. (Note: 6 years if audit is financial in nature)

9. Evaluation

Business Processes Recommendations: Information Resources of Business Value (IRBVs) Recommendations: Retention Period

Management of departmental Evaluation Function

Departmental Evaluation Plan (5 year)

Departmental Evaluation Committee terms of reference
10 years after superseded (based on a 5 year cycle, allowing reference to two cycles)

Annual report of Departmental Evaluation Committee

Departmental Evaluation Committee agendas, minutes, records of decision

Review of evaluation function
10 years after last administrative action
Provide advice

Briefing notes

Documentation of advice/recommendations provided to clients (for example: log, template document)
6 years after last administrative action
Plan evaluation

Launch memo

Evaluation plan

Terms of reference for evaluation

Evaluability assessments
6 years after the evaluation report was submitted

Conduct evaluation

Technical reports 6 years after the evaluation report was submitted
Report on evaluation

Interim findings

Substantive drafts containing changes not reflected in final version

Final Evaluation Reports (approved)
6 years after the evaluation report was submitted
Manage follow-up

Management Action Plan

Management follow-up reports

Periodic status reports to Departmental Evaluation Committee

Request for updates

Client response
6 years after the follow-up plan was completed
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