Method

Purpose

Process mapping: We mapped the Department's detailed process for each key spending area.

Process mapping through discussion with departmental officials to understand the timing and division of responsibilities of the different phases of the spending review.

Interviews: We conducted semi-structured interviews with officials responsible for planning and implementing the cost reduction and change programmes.

To understand the processes for planning, monitoring and delivering cost reductions.

Document review: We reviewed papers on key matters discussed during the interviews.

To confirm our understanding of the processes for planning, monitoring and delivering savings.

Review of budgets: We reviewed planned and final budgets for each of the key spending areas and the Department as a whole.

To understand the composition of cost reduction measures adopted during the 2010 emergency budget and across the spending review period, in the context of longer-term departmental funding of certain spending areas.

Financial/quantitative data analysis of key documents produced by the emergency budget and spending review.

To understand the basis for the Department's cost reduction measures.

Case studies of key areas of the Department's spend.

To clearly understand how the spending review process was applied, the specific decisions taken and the basis for these.