Recommending responsibility center designations


My question is how do I write a memo as the chair of a committee of agency adminstrators charge with concerning about conducting an inventory of agency's services and activities, recommending program structure and recommending responsibility center designations for each program. The committee has completed an inventory of agency services and activities such as number of clients served and an approximation of annual expenditure. Based on this inventory, the committee must now make a recommendation to the executive director on a program structure and the designation of responsibility centers. As a chairman,what will be your committee's recommendation? how many programs will be in your program structure? what are they? what is the rationale for each program? what type of responsibility center designation(expense, revenue, profit, investment) will you assign to each program?

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