Value for Money Priority
RHI Inquiry · The Report of the Independent Public Inquiry into the Non-Domestic Renewable Heat Incentive (RHI) Scheme · Issued 13 March 2020 · Addressed to: Northern Ireland Executive
Source — verbatim from the inquiry
●Inquiry recommendation
Any imperative to spend a budget within a given timeframe should not be allowed to take precedence over how that budget is used and the longer term benefits and overall value of such expenditure. Ministers, Special Advisers and the Northern Ireland Civil Service all share responsibility for ensuring best practice in the use of taxpayers' money.
RHI Inquiry, The Report of the Independent Public Inquiry into the Non-Domestic Renewable Heat Incentive (RHI) Scheme · 13 Mar 2020 Source PDF →
Published evidence summary
Publicly available evidence relating to this recommendation:
- The NIAO Second Progress Report (October 2024) assessed this recommendation as Implemented, stating that the principle of value for money priority over spending imperatives had been addressed through revised guidance (NIAO Second Progress Report, October 2024).
Response — verbatim from government
●Northern Ireland Executive
[Note: The NI Executive responded to recommendations 19-23, 29-33 together as a group under the 'Governance and Financial Controls' theme.] NI Executive Response (October 2021): These recommendations can be accepted in full. It is important to note that public expenditure in NI is governed by the UK Budgeting rules set by HM Treasury. These rules mean that there is limited flexibility available to the Executive in some areas. Some elements are addressed in existing guidance, including the stipulation that resources should be utilised in line with regularity, propriety and value for money considerations. Funding for some specific issues may be provided by HMT on a time-limited basis. In addition the HMT public expenditure rules mean that only very limited funding can be carried forward between financial years. However, this does not override the value for money requirement. Departments have the opportunity to revise annual budget allocations through the in-year process. Value for Money is already a requirement in the NICS core competency framework. These recommendations have been addressed in work to date through: Departments' response to the lessons learned following PWC's Heat Reports; the major and fundamental Review of the Expenditure Approval and Business Case Processes, incorporating many of the recommended elements; the delivery of an online package of Public Expenditure training for both budget holders and general-service grades; the initiation of a review of MPMNI; re-establishment of DoF-led Finance Director meetings; the issue of a formal protocol for engagement with HMT. Further work is required to: give consideration to the role of Casework Committees to ensure that they are rigorous and deliver the necessary scrutiny and independence, in line with the existing role of Gateway reviews; Implementation of Five Case Model guidance; Engagement with the Treasury around 'false economies'; Consideration by DoF of the introduction of an Approval Panel for the highest cost and most complex proposals.
Northern Ireland Executive · 7 Oct 2021 Written response →
Evidence trail — what's actually happened since
- 15 Oct 2024 NIAO Second Progress Report (October 2024): Implemented. Value for money priority over spending imperatives addressed through revised guidance. Source →
Each entry above links to a primary source — gov.uk written statement, consultation response document, or inspection report. The Index does not characterise government intent; it tracks what has been published.
How this page is built
Source and Response are verbatim from primary documents. The Evidence trail records published activity since — written statements, consultation outcomes, inspection findings, parliamentary references. The Index does not paraphrase or characterise intent; it tracks what has been published. Where the evidence is the absence of action (a missed deadline, a slipped timetable), that absence is documented from primary sources rather than inferred.
This recommendation's data is verified periodically against primary sources. The Index is monitored for staleness weekly.