3.14 Treasury approval is required for expenditure outside departments' delegated authorities, as defined in departments' delegated authority letters.
3.15 TAP is the process by which the Treasury scrutinises and approves project spending outside delegated authorities. The TAP process has an agreed end date (usually 28 days from when the business case is received) after which HMT will communicate a decision to the department in writing. If deemed necessary by Treasury, there will be a formal panel meeting at the end of the process, chaired by a Treasury Director or Deputy Director, to resolve any remaining issues or queries.