1 The objective of this study was to examine the value for money issues surrounding this high profile PFI deal to provide central London headquarters accommodation and associated services for the Home Office. We used an issue analysis approach to design the scope of the examination and nature of the evidence required. That is, we set a series of high-level audit questions that we considered necessary to answer to assess whether or not the deal had been worthwhile. For each of the top level questions, we developed a subsidiary group of questions to direct our work and analysis. The top-level questions we set were:
■ Was the Home Office clear in its objectives?
■ Did the Home Office apply effective procurement processes?
■ Was the best available project solution selected?
■ Are there adequate arrangements for managing the solution reached?