2.2 Difference between a preliminary and a final business case

NSW Treasury Circular NSW TC 08/07 Revised Project Size/Risk Thresholds for the Submission of Business Cases and Gateway Reports specifies when preliminary and final business cases are required to be submitted.

Preliminary business cases play a critical role in agency and Government decision making. They support the strategic assessment of the service need, timing, high-level costs and benefits of the proposed service and a range of realistic alternative service delivery options. Information about the early planning for a project or program enables Government to determine the rationale of the service need and if it is consistent with Government objectives or priorities before it progresses. This is a crucial stage in the planning of a project or program. The service rationale must be adequately demonstrated for the purposes of a strategic gateway review and progression to the final business case stage.

A preliminary business case is used for a Strategic Gateway Review.

Final business cases support resource allocation decisions of Government or internal funding decisions of agencies. It requires the case for change to be revisited and updated, a greater level of analysis and detail to demonstrate value for money and if the agency has the capability and capacity to implement all the components of the project or program. There are more comprehensive documents with full and complete descriptions of all elements contained in these Guidelines.

The final business case is used for the full Business Case Gateway Review.

Table 2 summarises the differences between preliminary and final business cases.

Table 2: Differences between preliminary and final business cases:

Guideline & template requirement

Preliminary business case (strategic analysis)

Final business case (defined project)

When is it required

Specified in NSW Treasury Circular TC08/07.

Specified in NSW Treasury Circular TC08/07.

Level of accuracy

Cost estimates preferably to be within 25%

Cost estimates preferably to be within 10%

The case for change

Section 3

Thoroughly document the Case for the Service Need

Revisit, update and complete the rationale of the Case for the Service Need.

Analysis of the proposal

Section 4

Provide a range of alternative service delivery options, comparing the:

costs and benefits

risks

sustainability issues

technical standards and

legislative requirements of each option.

Determine whether Part 3A of the Environmental Planning and Assessment Act 1979 will be triggered.

Consider prevention and early intervention options and demand management strategies.

Full examination and evaluation of short-listed options:

costs and benefits

risks

sustainability issues

technical standards and

legislative requirements.

Implementation of the proposal

Section 5

Outline the governance model planned to have the proposal successfully taken through to the final business case.

Full examination of the requirements to implement the project or program including documentation of:

project plan

governance model

procurement strategy

change management

strategy

benefits realisation

strategy

stakeholder consultation strategy and

resourcing issues

This material is to be detailed and should explain how implementation will be managed and delivered.

Business case development plan

Summary of the key elements, milestones and risks to achieve the final business case.