Category C Change Checklist page 3 of 4Check box (blank field). Section title - Possible Controversies with Member of Congress, Employee Unions, the Public, Other agencies, or Other Special Interest Groups: In this section, management should address any anticipated controversies, and define what the Service intends to do to address and/or mitigate the controversies. Check box (blank field). Section title - Cost/Benefit Analysis (if applicable). To complete this section, management should coordinate with our Finance Office to address the following:Identify and analyze costs, savings and benefitsAddress all savings derived from mitigation strategies, e.g., VERA/VSIP, relocation allowances, etc.) and support costs (e.g. space, equipment, telecommunications, supplies).Separate costs by budget line items. Explain or propose how additional costs will be funded and the point in time when funds will be required. Check box (blank field). Section title - Communications. When completing this section, management must coordinate with our internal communications office.Describe the communications strategy, any communications that have taken place, and/or that are scheduled to be released relative to the proposed change. Include formal communications strategy with brief explanation, including a copy of the formal communications plan and any formal notice(s) to the National Treasury Employees Union, and/or any other critical communications. Check box (blank field). Section title - Legal Requirement or Conditions Applicable to the Change: When completing this section, management should address the following, if applicable:Describe any legal requirements, or compliance obligations, mandating or influencing the need for the proposed change.Identify any changes to delegations of authority, internal revenue manuals, etc., that will come because of the proposed change.Address compliance with A-123 internal controls, IRS Operating Plan, and budgetary and financial activities planned and/or underway.Capture any deficiencies identified. Must be addressed and provide the corrective actions that are planned and/or underway.Note: include a reference to each Attachment, with a brief explanation, which should include financial and organizational crosswalks, and the Mass Update Module (MUM) that will affect the organizational change in the personnel and related systems, as applicable.Check box (blank field). Section title - Organizational Change Tracking: In this section, management should address the following:Measures that are in place to track and monitor implementationHighlight any system or processes being used to monitor and track the updating of all financial systems, employee systems, etc.