3.10 The cost of services may also include the overheads associated with soft facilities management. Where an integrated hard service and soft service model is in operation, the parties should disaggregate the overheads for hard services, for example by splitting out helpdesk costs for hard services.
3.11 In light of this, the Authority needs to be particularly careful about how overheads are treated by the Project Company and that the right level of overhead is applied to the right cost. This may involve a detailed analysis of the financial model, possibly with the help of modelling specialists. Data and sources must be transparent, and the Authority must understand the detail. Where a Project Company is reluctant to provide information or unable to supply appropriate data, the Authority may wish to consider imposing market testing.