Appendix One Methodology

Our main research methods are outlined below. Further details are on our website.

Method

Work carried out

Document review

We reviewed the contract, contract amendments, previous reviews, and other documents to identify the key contractual terms, focusing on gain-sharing provisions, the performance measurement system, vacation rights, assigned leases, and termination arrangements.

Semi-structured interviews

  HM Revenue & Customs and Mapeley

  Office of Government Commerce and the Operational Efficiency Programme

  Partnerships UK

  Serious Organised Crime Agency, Revenue and Customs Prosecution Office, and Department of Health

  Department for Work and Pensions, the Northern Ireland Office, and National Savings and Investments

Analysis of financial, estates, and cost information

Analysis of:

  costs, predicted prices, and actual amounts paid; and

  the size of the estate and vacation plans.

With PricewaterhouseCoopers, we created a financial model to calculate potential savings from the vacation allowances. We based this on the estate originally transferred to Mapeley, assuming a constant average cost per square metre.

Focus group

HM Revenue & Customs and Mapley attended to validate our findings, particularly on the operation of the partnership in relation to strategic alignment, innovation, and managing risk.

External expertise

We engaged PricewaterhouseCoopers to enhance our expertise covering the Department's:

  use of the vacation allowances;

  understanding of the risks to Mapeley; and

  the tax impact of Mapeley's corporate structure.

Review of comparator contracts

We reviewed the Department for Work and Pensions' PRIME contract, the National Savings contract, and the Northern Ireland Office Workplace 2010 Project (terminated in February 2009) to understand others' experience in estate management, gain-sharing mechanisms, managing key risks, and estate efficiency.