• during the course of the project, ₤60 million in additional costs were identified, an increase of 29 per cent;
• after signing the contract, the BBC made 300 variations to the scheme;
• the BBC sublet space to a commercial subsidiary at a cost lower than the cost to the BBC;
• because of the way the project was financed, the BBC did not know whether the return to shareholders was within the limit specified; the BBC was unlikely to share in the refinancing benefits;
• the BBC's plans to cut staff and move others to Manchester increased the risk of under-utilisation of space and technical capacity;
• more than two years after the Energy Centre was completed, the space for combined heat and power installation is not being used and the BBC is paying for empty space;
• the BBC did not follow public sector good practice in several important respects; and
• the Comptroller and the Auditor-General's work is providing fresh insights into the BBC's use of public money; this work is being done under arrangements that end in 2006.