14 We reviewed documents held by the Department, PfS and BSFI, including:
■ documents prepared by the Department and PfS on the strategy of delivering BSF, including the consultation on prioritising Local Authorities, the LEP model and the use of public equity in a LEP;
■ management information produced by the Department and PfS on the progress of delivering BSF;
■ key corporate governance documents, including board minutes, audit reports and management reports;
■ pfS analysis of forward costs; and
■ pfS market analysis of Construction and ICT private sector activity.