The validation of reimbursable costs is often the domain of the alliance financial auditor, whose role is to verify that costs claimed by NOPs were actually incurred in accordance with the PAA.
In many cases the PAA does not contain a requirement that reimbursable costs be reasonably and properly incurred in the delivery of the alliance works and the alliance financial auditor does not necessarily investigate this important consideration into expenditure of public funds.
A prudent commercial review role to complement the financial audit role has significant potential to optimise and demonstrate VfM in this area.