Recommendation 15

One way HM Treasury scrutinises programmes ahead of funding and budgetary decisions is through the Major Projects Review Group (MPRG).42 The MPRG—which advises HM Treasury ministers on whether the highest profile and most complex government programmes should proceed—is attended by the relevant accounting officer.43 The Cabinet Office told us that it had tried, over the last two years, to make the process 34 C&AG’s report, para 1.3 35 Q 43; C&AG’s report, para 1.8 36 Q 43 37 Qq 20, 39, 82 38 Qq 44, 75 39 Q 19 40 Qq 9, 39 41 Q 47 42 HM Treasury’s Treasury approvals process for programmes and projects (March 2022). Available at: Treasury_ Approval_Process_Draft_Guidance_.pdf (publishing.service.gov.uk). 43 C&AG’s report, Figure 2 12 Improving the Accounting Officer Assessment process more standard and consistent.44 It described it as a “terrific forum” for making sure major programmes are subject to appropriate levels of checking and assurance.45 HM Treasury told us that it was looking at ways to align the decisions of the MPRG with an AO’s consideration of whether an AO assessment is required. For it to perform its role, the MPRG needs to have visibility of where there is a divergence from its initial approved authority.46