1 We reached our conclusions on whether Crossrail Ltd and the sponsors have protected value for money in delivering Crossrail following our analysis of evidence collected between December 2018 and April 2019. Our audit approach is outlined in Appendix One.
2 We examined whether Crossrail Ltd has managed the programme effectively:
• We assessed key programme reports and programme management information.
• We analysed internal and external progress and forecast reviews of the programme.
• We conducted interviews with key staff from the Crossrail Ltd team and contractors working on the project.
3 We examined whether the sponsors have maintained effective governance over the programme:
• We reviewed key sponsor reports, meeting minutes, and foundational documents.
• We held interviews with key staff from the sponsors and their representatives at Crossrail Ltd to obtain further information about their governance of the programme and relationship with Crossrail Ltd.
4 We examined whether the sponsors have appropriately managed the wider implications of increased costs and delays:
• We reviewed key sponsor reports and communications relating to action taken in the lead up to and following the public announcement of the delay to the central section opening.
• We held interviews with key staff from the sponsors, including their new representatives within the Crossrail Ltd governance structure to obtain further information about the sponsors' management of the wider implications of the increased costs and delays.
• We analysed contracts and agreements relating to the financing of the programme.