The reporting systems put in place should be driven by the need for information to be used internally within the Authority and for reporting to external bodies. If information is needed then it is important that the information is gathered in an efficient and effective manner. Equally if there is no clear need for information it should not be collected or reported as this just creates an unnecessary burden on limited resources. The development of the project's post close reporting systems must start well before contract signature as the information the Authority's Contract Manager will need from the Contractor should be specified in as much detail as possible in the Contract. However although the Contract will specify the original reporting requirements these may change over time these and therefore the Contract may not necessarily be the definitive statement of all requirements. Additional requirements should be formally agreed with the Contractor and properly documented.
The Contract Manager should be mindful that the Contractor will also have obligations to report to its investors and there should be scope for using the same reports for some of the information required by the Contract Manager.
In most projects the need for information reporting will be driven principally by:
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Need for Information |
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To fulfil its function especially its role in reviewing all aspects of the performance of the Contract. |
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To fulfil its function including its role in reviewing: • the implementation of the Transition Plan; and • the quality of the service delivered by the Contractor in the operational period. |
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The Authority |
For formal decision-making and scrutiny processes and for informal briefing of members and officers and for fulfilling obligations to submit data to WasteDataFlow. |
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HM Treasury |
For all PFI projects (and potentially for all privately financed projects in the future) certain financial information has to be submitted to HM Treasury. This is currently collected via the Sponsor Department i.e. Defra. |
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Defra requires certain data from Authorities with WI Credits to allow it to assess whether the investment by Defra in supporting Local Authority procurements is value for money. It may also require information from Authorities receiving WIDP Transactor support from time to time. |
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External Auditors and Inspectors |
Authority auditors seeking both process assurance as to correct application of the Payment Mechanism and assurance as to the Contract being managed effectively so as to minimise financial risk and ensure value for money is delivered. |
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External Stakeholders |
The need for information will depend on the requirements of the particular stakeholder. |
For all reports that are required it is essential that all users of the reporting system understand the following aspects of the reporting system:
• which party is responsible for providing the report;
• where the report should be sent;
• the exact contents of the report;
• the required standards and tolerances for the information (e.g. can numbers be rounded to the nearest thousand?);
• the process for reviewing the information reported;
• the process for the recipient of the report to use if it is necessary to seek clarification on, or completion of, the contents of the report;
• the period covered by the report;
• the frequency of the report;
• the deadline for the submission of the report; and
• the information owner.
Where a report contains information about progress against a timetable there needs to be a clear procedure in place for updating the plan whilst also retaining a copy of the original plan to allow an analysis of the ultimate out-turn against the original plan.
When each stage of the Transition Period is completed it is good practice for the Contract Manager to complete an end stage report for the Contract Management Board as well as a plan for the new stage that is just beginning. Such reports should identify any deliverables that have not been completed and will require completion or further action in the following stage.