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  1. Decommissioning toolkit
    Aligning plans with other processes

    This page is part of our decommissioning toolkit. Aligning the decommissioning process with statutory financial and decision making cycles is also crucial. The research highlighted problems arising where a decision to decommission is not made until close to the end of the financial year, which also ties in with the natural end of a contract […]

  2. Decision support tool
    Establish monitoring and evaluation scheme

    This page is part of our decision support tool. Monitoring Monitoring is about collecting information and assessing it. If a government organisation (‘funder’) has a financial agreement with an external organisation (‘provider’), the funder must monitor the provider to ensure regularity, propriety and value for money. Monitoring, both internally for providers and externally for funders […]

  3. Successful commissioning toolkit
    Establishing outcomes

    This page is part of our successful commissioning toolkit. Establishing the outcomes to be achieved by the service is critical for the remainder of the commissioning process. The term ‘outcomes’ in this sense has a specific meaning. Particularly, outcomes are the real-life economic, social and/or environmental improvements that you seek from your programme. For commissioners these outcomes […]

  4. The administration of the Scottish Rate of Income Tax 2015-16

    Press release

    Published on:

    Her Majesty’s Revenue and Customs continues to make progress in ensuring that income tax levied under the Scottish rate will be assessed and collected properly, but still faces significant challenges to ensure that all Scottish taxpayers are correctly identified

  5. Decommissioning toolkit
    Step Three: Measurement

    This page is part of our decommissioning toolkit. Define Key Performance Indicators (KPIs), based on the Collaborative Relationship model, with a focus on the relationships and interactions between all involved, and identify how to measure them. From a shared vision of how to work together the team can set collaborative relationship KPIs that will indicate […]

  6. Decision support tool
    Annex A: Note on legal forms of TSOs and charitable status

    This page is part of our decision support tool. What is meant by the term ‘third sector organisation’ (TSO)? Organisations are traditionally divided on the basis of‘private’ or ‘public’, and ‘for-profit’ or ‘not-for-profit’.Organisations which are established on a not-for-profit basis, and which are not directly controlled by the state (not part of the public sector) […]

  7. Equipment Plan 2013 – 2023

    Report Value for money

    Published on:

    MOD’s procurement budget is now more stable, despite a £754m increase in the cost of the carriers, but there are still risks to the affordability of the equipment plan.

  8. Managing budgeting in government

    Report Value for money

    Published on:

    The Government’s ability to show that its spending decisions represent the best value for money is being hindered by the patchy availability of good information.

  9. Her Majesty’s Revenue & Customs 2013-14 accounts

    Report Financial audit

    Published on:

    The report covers HMRC’s progress in operating the PAYE service, its implementation of its new Real Time Information service and its performance in tax collection and in reducing error and fraud in personal tax credits.

  10. Decision support tool
    Establish specific purpose

    This page is part of our decision support tool. Legal basis Check that your programme has both of the following two forms of approval from Parliament: Vires. This is power in legislation for the government body to carry out the activity envisaged in the policy intent of the programme. If you are unsure whether vires […]

  11. Decision support tool
    Build in full cost recovery

    This page is part of our decision support tool. Full cost recovery [Footnote 1] The government recognises that: No activity can be undertaken without its provider incurring central administrative costs A funder or commissioner has an interest in meeting its fair share of a provider’s central administrative costs because that will help to ensure that […]

  12. Decommissioning toolkit
    Working with TSOs

    This page is part of our decommissioning toolkit. Good, supportive, and transparent relationships lie at the heart of successful decommissioning. Although commissioners and third sector organisation (TSO) service providers disagree about what constitutes good practice in terms of how such relationships are meant to work, both sides showed there is considerable room for improvement in […]

  13. Universal Credit: early progress

    Report Value for money

    Published on:

    Universal Credit plans were driven by an ambitious timescale, and this led to the adoption of a new approach. The programme suffered from weak management and ineffective control.

  14. The Equipment Plan 2019 to 2029

    Press release

    Published on:

    This study assesses the financial assumptions underlying the Ministry of Defence’s 10-year Equipment Plan.

  15. High Speed Two: A progress update

    Press release

    Published on:

    This report examines whether DfT
    and HS2 Ltd have protected value for money so far in their stewardship of HS2.