8 We selected a non-representative sample of pipeline savings from the Treasury's spreadsheet as at June 2013. We used a different approach in our review of the pipeline 'agreed' savings to that for signed savings. In reviewing the pipeline savings we:
• discussed the type of saving with the authority and viewed the business case, where available, to form a view on its likelihood and timing.
• did not extrapolate from this sample to the whole population, or assign specific assurance ratings to these savings; and
• only considered the three further categories of 'potential', 'identified' and 'ambition' savings in order to understand the overall approach taken.