

| Ordered by the |
This report has been prepared under Section 6 of the National Audit Act 1983 for presentation to the House of Commons in accordance with Section 9 of the Act.
John Bourn | National Audit Office |
Comptroller and Auditor General | 28 January 2004 |
The National Audit Office study team consisted of:
Geraldine Barker, Ruth Elliot, Mark Conneely and Anna Woodfine under the direction of Pamela Thomas and Aileen Murphie
This report can be found on the National Audit Office web site at www.nao.gov.uk
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