"When structuring a report around recommendations, use the direct approach, as you would for a report that focuses on conclusions. Then present your recommendations using a series of five steps:

1. Establish the need for action by briefly describing the problem or opportunity in the introduction.
2. Introduce the benefit(s) that can be achieved if the recommendation is adopted, along with any potential risks.
3. List the steps (recommendations) required to achieve the benefit, using action verbs for emphasis.
4. Explain each step more fully, giving details on procedures, costs, and benefits; if necessary, also explain how risks can be minimized.
5. Summarize your recommendations ( 

What benefits can you see in using these 5 steps? Why is it important to be thorough when making recommendations?