5. Within the MOD, lead responsibility for PFI lies with the MOD Private Finance Unit (MOD PFU). The MOD PFU plays an important role in both supporting the procuring organisation when undertaking the VFM assessment and when reviewing the outcomes of the assessment. A dedicated Project Support Officer (PSO) from the MOD PFU will assist and provide guidance to the Project Teams in undertaking the VFM assessment. DASA-DESA will provide support and assistance to the Project Teams with quantitative aspects of the VFM assessment at Stages 1 and 2 and with the development of the reference model and risk assessment at Stage 3. Both MOD PFU and DASA-DESA will review the outcomes of the VFM assessments.