2.19 The Authority's in-depth project assurance review is a step change in the depth and focus of assurance on major projects. It is a flexible review that can take place at any stage of a project's life cycle. The Authority and departments told us that the project assurance review is more likely to investigate detailed project-specific issues rather than higher level, generic project delivery points. For example, on Universal Credit part of the review consisted of a detailed investigation of how the department was using some specific data to inform design.
2.20 HM Revenue & Customs staff told us that review teams ask broad ranging questions and provide a strong independent view of the key issues. The 'real time information' project team found that reviews and their recommendations can crystallise and lend weight to issues, providing traction for remedial action. The Department is also positive about 'deep dive' reviews and describes them as narrow in scope but penetrative.
2.21 Improvements in the Authority's scrutiny of projects has also had a positive impact prior to HM Treasury approval points. For example, the Department of Energy and Climate Change's decision to withdraw from the first competition for a carbon capture and storage demonstration project was informed by assurance reviews that raised strong doubts that an acceptable outcome could be achieved.12
2.22 Hard evidence, which examines time, cost and quality issues, also better supports HM Treasury approvals. HM Treasury told us that better recommendations improve the speed of the approval process and strengthen the case it can put to ministers against failing projects.
2.23 However, as the Authority acknowledges, more can be done to improve how it uses hard evidence to inform assurance recommendations. For example, the Authority often relies on the information presented in the business case rather than a forensic analysis of the detail behind it. Poor analysis of the economic assumptions underpinning a project misses the opportunity to challenge projects with less robust business cases.
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12 Comptroller and Auditor General, Carbon capture and storage: lessons from the competition for the first UK demonstration, Session 2010-2012, HC 1829, National Audit Office, March 2012.