Source · Select Committees · Public Accounts Committee

Recommendation 25

25

Under Managing Public Money principles, Accounting Officers should consider the regularity, propriety, and feasibility of...

Conclusion
Under Managing Public Money principles, Accounting Officers should consider the regularity, propriety, and feasibility of initiatives, as well as their potential value for money. In terms of feasibility, Accounting Officers should seek a direction “where there is a significant doubt about whether the proposal can be implemented accurately, sustainably, or to the intended timetable”.72 Given the warnings raised concerning the Scheme’s high level of risk, we question whether the Accounting Officer’s justification to proceed was sufficient. Grant administrator procurement
Government Response Not Addressed
HM Government Not Addressed
2.2 As part of the governance approvals for investments, the Accounting Officer assesses whether a ministerial direction is required. Having assessed the risks associated with the Green Homes Grant Voucher (GHGv) scheme’s implementation timescale, the Accounting Officer gained assurance from HM Treasury that flexibility to shift a proportion of spending into the subsequent financial year would be considered, and £320 million was allocated in the 2020 Spending Review for the 2020-21 financial year. The Government Digital Service’s (GDS) independent assessment and approval of the initial digital product also provided assurances. In light of this, and the departmental record of delivering similar schemes, a ministerial direction was not considered to be required in this case.