This is essentially the second phase of your content audit and focuses on aligning what current content you have with what content your end-users and department need. This phase should be tackled after you have conducted user research and have a clear understanding of your project requirements.
If you think of your website like a puzzle, through this process you have been gathering pieces to put your website together. You have come to understand your end-user and departmental requirements (green pieces) and what content you currently have (yellow pieces). Now it’s time to start putting the puzzle pieces together – matching the green and yellow pieces to see where you are missing puzzle pieces to make one complete website while weeding out the pieces you don’t need or don’t fit well together.