| • Reporting within, and by, Crossrail Ltd was neither timely, nor sufficiently clear, as to the impacts and magnitude of the range of probable consequences of issues within the programme. • Crossrail has taken action to update governance arrangements to reflect the changing nature of the programme. For example, Crossrail Ltd has created the Elizabeth line Strategic Steering Group. However, the revised governance arrangements have not sufficiently reflected the changing balance between construction, systems, integration and operational readiness activities. • The Project Representative reported many of the key issues and risks to achieving the December 2018 opening date for the central section, but did not provide an assessment of the potential or likely impact on the opening date. KPMG found that the Project Representative did not adequately challenge Crossrail Ltd in its assumptions that it could recover delays, but this is not necessarily the view of sponsors. • There was a much-reduced level of internal scrutiny during 2017-18 and 2018-19, as the Crossrail Board continued with its plans to reduce central resources. This included reduced internal audit coverage and disbanding the Crossrail Limited Audit Committee in July 2018 and the reallocation of its responsibilities. The sponsors are considering what actions to take as a result of the review. |