Strategic Sourcing is an extension of the commercial sourcing effort documented in the Office of Management and Budget Circular A-76. It begins by reviewing an entire organization's functions to determine how related functions should best be organized or eliminated to achieve the maximum benefit. This review highlights those tasks or functions that show potential for execution in a manner different than currently conducted. After this review, decisions can be made as to which methods or processes can be employed to achieve the maximum benefit. The key step in the Strategic Sourcing process is properly defining the organization's functions initially to optimize the use of tools to maintain or improve the level of performance or service at a reduced cost. This process is continual and can result in various outcomes depending on how functions are defined.