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There should be a presumption that there are no exemptions at all unless there are specific and powerful reasons. The bar for exemption should be set very high. A replacement for the GDS real time performance platform gov.uk/performance urgently be constructed, with line departments mandated to provide real time data feeds to it.

In addition GIAA reports are currently confidential to the permanent secretary in the department they cover. This represents a change from the rubric under which GIAA was originally established. GIAA is currently obliged to treat the line departments as clients, which inevitably risks compromising the robust independence that is so important for internal audit to be effective. I recommend: To enable this, the centre must have complete visibility over all existing FM contracts to inform the operation of the control, permitting extensions where necessary to create a single end date for contracts in a particular locality and enabling the new approach to be brought into operation. I recommend that: Departments must ensure that senior, qualified project managers review all high risk major projects every 12 months. Departments must also support all capability training related to project management that the IPA offers. Departments must keep, and provide to the IPA when requested, data on all their major projects. This data should be kept consistently up to date, and be accurate and complete according to the IPA’s standards.

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When decisions have been taken on the implementation of my recommendations in this report, they should be conveyed to the Chair of the Public Accounts Committee with details of the revised mandates to be held by the leaders of the functions. The government should make a public commitment to move over the next five years to create single canonical data registries for each category of information, replacing the multiple data sets that exist in different parts of the government covering the same categories. The commercial models control was removed in 2016 on the basis that the potential transactions were already covered by controls operated by HM Treasury. The original control covered the following transactions:

You can suppress demand. You can ask whether Department X’s proposal to buy 50 new vehicles, or take on a new office lease is in line with relevant strategies and standards. Once the central organisation has gained sufficient capability, it should begin to work with the commercial function to operate the facilities management spend control and build oversight of all government facilities management contracts. verifyErrors }}{{ message }}{{ /verifyErrors }}{{ A new CEO of GDS should urgently be recruited at director general level. If this appointment can be made from within government, it should proceed without delay, and without waiting for the appointment of the GCDO. But compliance cannot be voluntary. This is public money that is being spent, and it is an abuse to seek to avoid scrutiny. Any failure to observe either the spirit or the letter of the controls should be a disciplinary matter for the individual official responsible, and a performance issue for the permanent secretary. It should be reported to the NAO publicly, and the attention of the PAC drawn to it. This should apply as much to evasion of the spirit of the controls through for example dividing up projects artificially. I recommend that:

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The Treasury will complete an affordability assessment before any project is permitted to make any tender or contracting decisions. There seem to be several documents that contain elements of the IPA’s mandate. I have been told that these are incremental, but this has led to confusion. I recommend:

The GCDO’s mandate should include authority over the user experience across all government online services and, through the operation in real time of the digital spend control, the power to direct all government online spending. Sitting above GPA is the government property function which exercises some oversight of all government property activity, including specialist areas such as the defence estate, transport and so on. This central organisation will need a strong mandate. The National Property Control is at the heart of this mandate, but it also must include the ability to requisition data from all parts of central government, and the ability to act on behalf of the whole government in negotiations with private sector landlords and developers. I recommend: Furthermore, finance ministries typically concern themselves primarily with the budget for individual line departments. Thereafter their interest in how the money is actually spent tends to diminish, even when they have the technical capability to assess it. The question they tend to ask on any item of expenditure is whether it is covered by a line in the department’s budget, and make some kind of assessment of the cost/benefit ratio. They are not always well equipped to analyse the cost side of the equation to assess whether it can be reduced to improve the cost-benefit equation and make the available money go further. For all these reasons, value for money in government spending is often poor. It is therefore helpful to have horizontal spend controls operated from the centre of government but outside the finance ministry.It was a transparent way for the government to hold itself to account for improving efficiency; and The IPA CEO will sign off all SRO appointments to major projects in the GMPP, jointly with the Departmental Accounting Officer, and has the right of veto on SRO selection for, and exit from, these projects.