Recommendations:

•  whole-of-life costs should be assessed and made available to the board before a project proceeds;

•  there is a need to better integrate design and construction to reduce the risk of changes after the contract is let;

•  the BBC's licence fee money should not be used to subsidise commercial subsidiaries;

•  public bodies should share gains from refinancing and recognise the need to link finance to the project;

•  the BBC should not hold onto property it does not need or which cannot be used cost effectively;

•  the Energy Centre empty space and vacant office space has cost about ₤1 million a year; the BBC should put unused space to productive use as soon as possible;

•  the BBC would benefit from drawing on Treasury and Office of Government Commerce guidance material; and

•  the Comptroller and the Auditor General should have a continuing role in monitoring the BBC.