The final assessment needs to include a description of what needs to change, ranked by priority, plus recommendations on how to make the changes, and cost estimates for each change listed.

最后的评估需要包括根据优先级进行排列的需要修改部分的描述，还有如何进行整改的建议，所列出的每个整改项目的成本估计。

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The auditors say the European Commission, which allocates EU budget funds, should ensure that such projects undergo a thorough needs assessment first, and that proper monitoring for cost-effectiveness is done.

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Lord Wilson said KM's lawyers had failed to establish that the offer was not a rational assessment "of the cost of meeting the appellant's eligible needs".

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