Recommendation 12

Although some resets could be avoided, the IPA suggested there may be occasions where multiple resets are necessary, particularly for long-term programmes.35 External factors, including financial pressures, political changes, technology developments or events 22 Q 11 23 Qq 115, 128–129 24 Q 117 25 Qq 11, 17, 97; C&AG’s Report, para 10 26 Qq 115, 105 27 Committee of Public Accounts, Improving the Accounting Officer Assessment process, Twenty-Eighth Report of Session 2022–23, HC 43, 30 November 2022, recommendation 4 28 Q 89; C&AG’s Report, paras 12–13 29 Qq 2–3 30 Q 138; C&AG’s Report, para 12 31 Qq introductory remarks before q102, 135, 167 32 Q 68 33 Q 118 34 Q 167 35 Q 134 Resetting government programmes 11 such as the COVID-19 pandemic, can lead to a reset.36 At present, those programmes in construction are being particularly impacted by inflation.37 The SRO for Universal Credit felt resets were a natural result of major long-term projects. He highlighted how the United Kingdom leaving the European Union, devolution of benefits to Scotland, the COVID-19 pandemic and ongoing cost-of-living challenges had all impacted the programme.38 He also mentioned how, although there had been one Secretary of State for six years, he is now on his ninth Secretary of State since he started as SRO in 2014.39 He felt it was impossible to ‘freeze politics’, which became more of a challenge for projects extending beyond a parliamentary term.40 Creating the right environment