3.16 The Committee of Public Accounts said that the Strategy lacked a baseline from which to measure progress. It also recommended that the Cabinet Office should identify a small number of measurable business outcomes, or direct indicators, to enable it to evaluate the success of the Strategy. The Board has started to develop a 'dashboard' to monitor some high-level performance metrics: the progress of actions, and the risks and benefits of the Strategy. We found there were no clear metrics against which value for money could be measured, or thresholds to warn the Board when it needs to take corrective action to keep the implementation on track. The Cabinet Office acknowledges that government does not have a definitive record of ICT spend in central government in the Plan, and told us it is working to address this along with other metrics in a 2012 Strategy progress update.