2.4 The accounting officer is responsible for ensuring that all programmes are assessed in accordance with this guidance and that the chosen procurement route represents good VfM. The accounting officer will need to delegate responsibility for the detailed work accordingly. For Stage 1 this will typically be undertaken by the central PFU in conjunction with the team coordinating the Spending Review submission during the run up to a Spending Review settlement. At Stage 2 the procuring team responsible for the project should update and refresh the analysis undertaken at Stage 1, with support from the central PFU. During stage 3 the procuring authority should make sure that there are no material developments that change the conclusions from the value for money assessment at stage 2.