Appraisal Summary Tables
7.4 A generic, core Appraisal Summary Table (AST) is shown in Table 3. It can be used as a starting point for summarising results. Some government departments already use standard ASTs to bring together key information that is tailored to their needs.
Table 3. Generic Appraisal Summary Table Template
| Do-minimum Option | Option 1 Preferred (if not do-minimum) | Options 2 | |
A |
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B | Public sector cost (or appropriate value for cost) |
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C | Appropriate BCR |
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D | Significant unmonetisable costs/benefits |
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E | Significant unquantifiable factors |
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F | Risk costs by type and residual optimism bias |
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G | Switching values (for the preferred option only) |
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H | Time horizon and reason |
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7.5 The AST is intended to be spread across two facing A4 pages to provide an at a glance summary of the key factors in a public spending and non-regulatory decisions.
7.6 Regulatory decisions with impacts on business are subject to the Impact Assessment (IA) guidance issued by the Better Regulation Executive. In some circumstances specific requirements may apply (e.g. use of an IA toolkit and template). The AST here does not replace the summary sheet on the front of the IA template but it may form part of the evidence base for IAs. For example, it may provide a useful summary of social value calculations that feed into any regulatory decisions.
7.7 The AST should also record any significant unmonetisable and unquantifiable effects that are important for a decision. Extensions to this template and supporting tables setting out costs and benefits over time are downloadable from the Green Book web pages.
7.8 The AST should be supported by a set of tables (one for each option) in spreadsheet format. These should show the net benefit, total costs and benefits and budgetary impact over time. There should also be a column providing references, including a link to the sources. This allows for quick reference to indicate whether the line is an assumption or calculated on an objective basis. Where sale, purchase or significant reallocation of public resources are involved, the HM Treasury Business Case guidance applies and should be followed. This contains further templates for completion of the business case to be used.