The re-allocation of risk may relate to public partner 'take-back' e.g. the take-back of soft services from an existing arrangement or decisions to transfer certain functions provided by one member of a consortium to another. From an internal point of view, treatment actions should broadly follow those outlined above. From an external perspective, trend analysis (reported quarterly) could be undertaken to monitor service delivery performance of service providers and be used as a basis for identifying emerging risks. Trend analysis could thus feed into the formal process for reviewing risk registers with relevant findings being incorporated into regular performance reporting that may lead to potential service efficiencies that may reduce the severity of the risk or eliminate the need to re-allocate the risk. These treatments should be taken in addition to the biannual risk register and business continuity planning updates as well as the annual review of policies, frameworks and procedures. Performance audits relating to re-allocation of risks could be conducted every second year.