The pre-procurement and pre-contract award business cases should contain a discrete section on VfM, demonstrating compliance with the Guidance in terms of both quantitative and qualitative VfM evaluation (as appropriate to that stage). Where factors that determine VfM are dealt with in other sections of the business case document (e.g. options appraisal, procurement strategy, pro forma assessment tables) the VfM section does not need to repeat these in full but it should contain cross-references so that those reviewing the business cases can ascertain how VfM is being addressed on the project.