Value for money strategy
Lack of a clear, published strategy and framework for Value for Money (VfM) in government departments.
Source spread
Where this theme appears
This theme appears across 13 independent accountability sources, so the source mix matters as much as the headline total.
9 inquiry recs
3 PFD reports
1036 committee recs
1 CQC action
7 HMICFRS recs
4 ICIBI recs
1 IOPC rec
149 NAO recs
14 IMB recs
4 IMB reports
1 detention investigation rec
28 LGO/SPSO decisions
Browse by source
Source-grouped records are useful for tracing where a concern came from. Large sections show the 50 strongest matches for that source; counts still show the full theme total.
Inquiry recommendations(9)
87 — Review CSA support services expenditure (Wales)
Recommendation: The Chair and Panel recommend that the Welsh Government and the relevant UK government departments work together to establish current levels of public expenditure, and the effectiveness of that expenditure on services for child victims and adult survivors of child …
Gov response: On 24 February 2022, the Welsh Government stated that it had obtained levels of public expenditure for support services to victims and survivors of child sexual abuse in Wales. The Welsh Government also stated that …
Accepted
86 — Review CSA support services expenditure (England)
Recommendation: The Chair and Panel recommend that the Department of Health and Social Care, the Department for Education, the Ministry of Justice and the Home Office work together to establish current levels of public expenditure, and the effectiveness of that expenditure …
Gov response: The Government agrees that more clarity is needed on the effectiveness of public expenditure on services for victims of child sexual abuse. The Government will present findings to the Inquiry within one year.
Accepted
RHI-31 — Value for Money Priority
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 …
Gov response: [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 …
Accepted
CR3 — Regular assessment of assets and resources
Recommendation: There should be regular assessments by HM Coastguard of the adequacy of the available assets and human resources to respond to both current and reasonably foreseeable levels of small boat activity. Where the forecast level of resourcing need cannot be …
Response Pending
BRIS-44 — Examine Distinction Awards for consultants to incentivise quality care and extend to juniors
Recommendation: The system of Distinction Awards for hospital consultants should be examined to determine whether it could be used to provide greater incentives than exist at present for providing good quality of care to patients. The possibility of its extension to …
Unknown
BRIS-37 — Urgently review compensation system for medical harm, replacing clinical negligence
Recommendation: There should be an urgent review of the system for providing compensation to those who suffer harm arising out of medical care. The review should be concerned with the introduction of an administrative system for responding promptly to patients’ needs …
Unknown
BRIS-32 — Promote collaboration among patient advocacy services for seamless information and support
Recommendation: So as to provide for patients an effective, efficient and seamless information and advocacy service, consideration should be given to how the various patient advocacy and liaison services in a given geographical area could most effectively collaborate, including in relation …
Unknown
BRIS-30 — Implement and securely fund Patient Advocacy and Liaison Services in all NHS trusts
Recommendation: We endorse the initiative in ‘The NHS Plan’ to establish a Patient Advocacy and Liaison Service in every NHS trust and primary care trust. The establishment of this service should be implemented in full as quickly as possible. Once established, …
Unknown
BRIS-22 — Fund voluntary organisations meeting NHS standards for patient and carer support
Recommendation: Voluntary organisations which provide care and support to patients and carers in the NHS (such as through telephone helplines, the provision of information and the organisation of self-help groups) play a very important role. Groups which meet the appropriate standards …
Unknown
Prevention of Future Deaths reports(3)
Joanne Oliver
Concerns: A severe lack of national guidance for critical patient transfer decisions results in insufficient risk assessment protocols covering patient fitness, staff seniority, journey logistics, and post-transfer care.
Overdue
Isa Mushtaq
Concerns: A critical lack of detailed national guidance for antepartum CTG assessment, interpretation, and intervention, leading to inconsistent and potentially unsafe management of high-risk pregnancies.
Overdue
Jessica Baker
Concerns: Concerns exist regarding the lack of clear government advice to schools on seatbelt use in commuter coaches and insufficient public information campaigns promoting seatbelt safety for children.
Response (Department for Transport and Department for Education): DfT is launching a national seat belt campaign in March 2024 targeting young men. DfE will share education materials on seat belt compliance with education settings, including DfT’s updated guidance …
Responded
Select committee recommendations(1036)— showing 50 strongest matches
#16 —
Recommendation: In response to this report, the government should clearly set out how it has applied proportional and effective financial management to maximise the use of allocated resources across financial years. Additionally, this should include a detailed explanation of its consideration …
Response Pending
#9 —
Recommendation: We asked the Department whether its usual approach of flat rate annual increases in museums’ and galleries’ funding at the start of the year, with additional top-ups later for those in financial trouble, provided the museums and galleries with insufficient …
Response Pending
#8 —
Recommendation: In most years, when calculating the grant-in-aid for the museums and galleries for the coming year, the Department applied an equal percentage uplift to their existing baseline allocations to allow for inflation, and subsequently used year-end top-ups to help those …
Response Pending
#7 —
Recommendation: Grant-in-aid from the Department forms a significant proportion of the total income of the sponsored museums and galleries. It was, for example, an average of 46% of total income in 2024–25.13 We therefore asked whether the provision of grant-in-aid meant …
Response Pending
#5 —
Recommendation: The Department’s current funding regime risks not providing museums and galleries with sufficient incentives to support themselves financially. The Department recognises the importance of providing museums and galleries with incentives to maximise opportunities for raising their own income, while also …
Response Pending
#5 —
Recommendation: HM Treasury and DBT do not have a robust plan to achieve the 25% reduction in the administrative burden. In the absence of individual targets for departments and regulators, the Unit relies on departmental annual simplification plans to monitor progress …
Response Pending
#4 —
Recommendation: DBT and HM Treasury do not have a grasp on which regulatory interventions they should prioritise to achieve the administrative burden reduction target. We know from past interventions that a small number of measures account for a significant proportion of …
Response Pending
#34 —
Recommendation: The Department told us that it was “quite unlikely” that the scheme paid for itself fiscally, but it did not know that for certain. It explained that, from an Accounting Officer’s point of view, the value of the scheme was …
Response Pending
#33 —
Recommendation: We asked the Department about cost-benefit analysis of the Access to Work scheme relative to other schemes including, if a robust case-controlled study was not possible, whether it had done any sort of modelling.63 We suggested, for example, that, if …
Response Pending
#31 —
Recommendation: We asked the Department about the value for money of Access to Work, including how the cost compares with other government employment schemes and how it compares with other nations. The Department told us that, while it had not undertaken …
Response Pending
#30 —
Recommendation: One of the Department’s principles for awarding Access to Work grants is that any approved support must be value for money.57 However, the Department acknowledges that it does not know whether the scheme provides value for money – it has …
Response Pending
#28 —
Recommendation: In 2025, the Department found, from a review of 200 cases, that some 40% of support funded by the scheme should have been provided by the employer, the employee or the NHS, and that employers had failed to make reasonable …
Response Pending
#7 —
Recommendation: The Department has not done enough to generate evidence on the value for money of the scheme. The Department acknowledges that it does not know whether the scheme provides value for money. It undertook qualitative research some time ago—in 2009 …
Response Pending
#6 —
Recommendation: In some cases, taxpayers have been paying for workplace adjustments that employers should have been covering. The Department intends that the Access to Work scheme provides support over and above the reasonable adjustments that employers are legally required to make. …
Response Pending
#26 —
Recommendation: HM Treasury must monitor, and annually publish, the costs of maintenance of the Mortgage Guarantee Scheme, as well as the impact that it is having on mortgage rates, to ensure that it remains value for money. These could be included …
Response Pending
#16 —
Recommendation: The UK’s ongoing support for Ukraine underlines the UK defence industry’s potential for swift action and technological innovation while working with an ally, particularly amongst SMEs. Recent developments include a low- cost drone interceptor and a ground-launched ballistic missile with …
Response Pending
#15 —
Recommendation: The Department’s goal is not just to stimulate the domestic market, but also to help UK industry benefit from the expanding international market for defence equipment. The Department has established an export team designed to ensure that it buys equipment …
Response Pending
#71 —
Recommendation: We recommend that the thresholds for the Enterprise Investment Scheme and the Seed Enterprise Investment Scheme be increased further, to fully reflect inflation to ensure that UK scale-ups can access the finance they need. The Government should consider improving tax …
Response Pending
#70 —
Recommendation: The Government offers a range of tax reliefs and incentives to investors and companies to encourage investment, such as the Enterprise Investment Scheme and the Seed Enterprise Investment Scheme. The increase in incentives is welcome but insufficient. Improving the scope, …
Response Pending
#68 —
Recommendation: We recommend that the Government revisit the November 2023 university spin-out review to ensure that standardised terms are fair. We recommend the Government publishes an update on progress in a year. This should contain clear measures on deals and terms …
Response Pending
#64 —
Recommendation: The Government should set a clear ten-year ambition for tripling the size of assets under management in the UK venture capital industry. We recommend that the requirements and thresholds for Venture Capital Trusts be updated to fully reflect both inflation …
Response Pending
#61 —
Recommendation: To match the relative size of the US venture capital industry as a percentage of GDP, the UK venture capital industry needs to grow threefold. To drive forward this change, the Government needs to grow the supply of capital invested …
Response Pending
#56 —
Recommendation: We recommend that the Office for Investment or HM Treasury publish an annual statement which explains the capital allocation decisions, including its methodology, between the UK’s public finance institutions and show clearly how this allocation maximises the UK’s growth potential. …
Response Pending
#54 —
Recommendation: The Office for Investment is a promising innovation. It should aid the mobilisation of large-scale financial investment in Britain. (Conclusion, Paragraph 175) 126
Response Pending
#42 —
Recommendation: We recommend that the Government commission from Post Office Ltd a review of the criteria used for hubs and a plan to increase the number of the Post Office’s 11,500 branches that can provide banking services, to maximise 124 access …
Response Pending
#32 —
Recommendation: We recommend that the Government publish within six months a feasibility assessment for an investment savings account, with similar features to the Swedish ISK model, that maximises ease of use for customers with the aim of encouraging them to invest …
Response Pending
#27 —
Recommendation: We acknowledge the Government’s need to raise revenue. We are not convinced however that taxing purchases of shares in UK companies at the current rate is the wisest source. An investor purchasing a share in a UK company currently pays …
Response Pending
#25 —
Recommendation: UK equity markets are simply not providing UK companies with enough of the finance they need to grow. We welcome the reforms that have been made so far but further reform is needed to reverse the relative decline of these …
Response Pending
#21 —
Recommendation: We recommend that the new Value for Money framework being developed by the Department for Work and Pensions, Financial Conduct Authority and The Pensions Regulator explicitly consider including formal measures designed to ensure greater investment into productive UK assets, supporting …
Response Pending
#9 —
Recommendation: We are disappointed that progress reports for the Industrial Strategy do not feature a proper performance measurement framework that allows us to measure progress. (Conclusion, Paragraph 41)
Response Pending
#12 —
Recommendation: Rising prices for veterinary services cannot be explained solely by increased operating costs or higher expectations for standards of care. We agree with the CMA that market consolidation has been a major contributing factor to price increases and welcome its …
Response Pending
#14 —
Recommendation: In 2019, the UK aid budget totalled £15.2 billion. Given the size and complexity of this budget, thorough parliamentary scrutiny of UK aid spending is essential. This is best performed by a dedicated select committee which is able to take …
Gov response: The Government agrees that Parliament has an important role in scrutinising UK aid spending. Select committees are fundamental in scrutinising the Government’s spending and policies, and we are grateful for the constructive and collaborative approach …
Under Consideration
#13 —
Recommendation: Multilateral spending forms an important part of the UK’s ODA, but we are concerned that the merger may lead to an increase in funds provided to these organisations for generalised future spending rather than targeted funds delivering immediate benefits. As …
Gov response: The UK’s multilateral relationships and priorities will be considered as part of the Integrated Review, which will set an ambitious vision for the future of the UK as an active, internationalist, problem-solving and burden-sharing nation. …
Under Consideration
#12 —
Recommendation: Aid spending through the FCO continues to raise concerns relating to transparency and quality of programming. With the new FCDO set to become the largest Effectiveness of UK aid: potential impact of FCO/DFID merger 39 implementing department of UK aid …
Gov response: The UK is globally recognised for its expertise and transparency in aid spending. The new Foreign, Commonwealth and Development Office will continue to benefit from that expert knowledge as it delivers aid programmes to some …
Under Consideration
#10 —
Recommendation: In the face of pandemic-related budget cuts, difficult decisions will need to be made as to how savings can be made whilst protecting the overall effectiveness of aid spending. Given the grave challenges faced by developing countries in tackling COVID-19, …
Gov response: The Government has committed that the remaining ODA spend for 2020 will be prioritised to focus on key strategic objectives that include: poverty reduction for the poorest and most vulnerable; responding to humanitarian crises and …
Under Consideration
#9 —
Recommendation: UK aid will increasingly have to balance short term diplomatic needs and initiatives with long term development objectives. Ultimately, ensuring that UK aid interventions are high quality is crucial to maintaining the UK’s reputation as a top-level development provider, and …
Gov response: The Government values scrutiny, which is a crucial aspect of holding Government to account for taxpayers’ money and improving the impact of Government spend and actions. ICAI operates independently of government, and the new department …
Under Consideration
#30 —
Recommendation: The main cause of lost tax on the research and development scheme for small- and medium-sized enterprises is from poor quality claims, which has been an issue since the scheme was introduced. We raised the issue with HMRC of the …
Gov response: 6.4 The departments take a range of steps in response to abuse, HMRC uses ‘spotlights’ on Gov.UK to warn of concerns about avoidance with regards to individual reliefs. On R&D specifically, HMRC has used funding …
Not Addressed
#29 —
Recommendation: The cap was due to be introduced in April 2020, which would have given companies until 2022–23 to make claims under existing rules. HMRC estimated that the proposed changes would have saved the Exchequer around £45 million a year. However, …
Not Addressed
#28 —
Recommendation: Research and development tax relief for small- and medium-sized enterprise is designed to support companies that work on innovative projects in science and technology.57 The cost of the research and development relief for small- and medium-sized enterprises increased from £0.8 …
Gov response: 6.4 The departments take a range of steps in response to abuse, HMRC uses ‘spotlights’ on Gov.UK to warn of concerns about avoidance with regards to individual reliefs. On R&D specifically, HMRC has used funding …
Not Addressed
#27 —
Recommendation: In 2015, HMRC published a qualitative evaluation of entrepreneurs’ relief but it only interviewed 17 claimants as part of the evaluation.52 In 2017, HMRC published a larger quantitative evaluation of entrepreneurs’ relief which included interviews with 625 claimants. The 2017 …
Gov response: 2.2 HMRC recognises the importance of publishing more information to aid understanding of the use of tax reliefs. HMRC already publishes statistics about groups and sectors benefitting from some major tax reliefs, such as the …
Not Addressed
#26 —
Recommendation: In our June 2014 report on tax reliefs we concluded that the exchequer departments did not respond promptly to unexpected increases in the costs of reliefs. We found that HMRC took time to react when it noticed a cost increase …
Gov response: 6: PAC conclusion: HMRC and HM Treasury are far too slow in identifying and responding to some of the most serious problems identified with reliefs, including cases of abuse. 6: PAC recommendation: HMRC and HM …
Not Addressed
#25 —
Recommendation: In March 2015, we concluded that there was inadequate assessment of the value for money of tax reliefs.45 In 2017, HM Treasury began to make assessments of the value for money of tax reliefs and by 2019 had assessed the …
Gov response: 5: PAC conclusion: HMRC and HM Treasury do not publish sufficient information on the value for money of tax reliefs to enable Parliament to hold government to account. 5a: PAC recommendation: HMRC should ensure that …
Not Addressed
#24 —
Recommendation: We asked HMRC and HM Treasury what action they took to follow up on cost forecasts and understand the actual costs of new tax reliefs. HM Treasury told us that there was a variety of reasons why the cost of …
Gov response: 4: PAC conclusion: HMRC cannot explain why the cost of some tax reliefs is considerably greater than government forecasts presented to Parliament. 4: PAC recommendation: HMRC should, as part of its next annual statistical publication …
Not Addressed
#9 —
Recommendation: Evaluations typically cost between £50,000 and £250,000. The NAO estimated that HMRC had spent around £2 million on evaluating tax reliefs since 2015. HMRC has an annual central research budget of £2 million per year to fund evaluations of tax …
Gov response: 5.2 The government recognises the importance of transparency in providing information to inform the understanding of tax reliefs. HMRC includes links to external evaluations and research reports about tax reliefs in the annual statistics publications. …
Not Addressed
#8 —
Recommendation: The need for greater monitoring of the impact of tax reliefs was also raised with us by key stakeholders in the sector. We heard from the Chartered Institute of Taxation, which raised concerns about “the almost total lack of attention, …
Gov response: 5.2 The government recognises the importance of transparency in providing information to inform the understanding of tax reliefs. HMRC includes links to external evaluations and research reports about tax reliefs in the annual statistics publications. …
Not Addressed
#7 —
Recommendation: We were dissatisfied at the fact that none of the ten largest tax reliefs had been properly externally reviewed by HMRC.10 We asked HMRC why it had not evaluated any of these reliefs, such as pension reliefs. HMRC explained that …
Gov response: 1: PAC conclusion: The Committee are concerned that HMRC does not understand the impact of any of the largest tax reliefs, including reliefs on pensions which were forecast to cost £38 billion in 2018–19. 1a: …
Not Addressed
#6 —
Recommendation: HMRC and HM Treasury are far too slow in identifying and responding to some of the most serious problems identified with reliefs, including cases of abuse. In June 2014, we found that the exchequer departments did not respond promptly to …
Gov response: 6: PAC conclusion: HMRC and HM Treasury are far too slow in identifying and responding to some of the most serious problems identified with reliefs, including cases of abuse. 6: PAC recommendation: HMRC and HM …
Not Addressed
#5 —
Recommendation: HMRC and HM Treasury do not publish sufficient information on the value for money of tax reliefs to enable Parliament to hold government to account. In response to examinations by this Committee, HMRC now publishes a list of all tax …
Gov response: 5: PAC conclusion: HMRC and HM Treasury do not publish sufficient information on the value for money of tax reliefs to enable Parliament to hold government to account. 5a: PAC recommendation: HMRC should ensure that …
Not Addressed
#4 —
Recommendation: HMRC cannot explain why the cost of some tax reliefs is considerably greater than government forecasts presented to Parliament. Government forecasts of the cost of tax reliefs are prepared by HMRC and scrutinised by the Office for Budget Responsibility (OBR). …
Gov response: 4: PAC conclusion: HMRC cannot explain why the cost of some tax reliefs is considerably greater than government forecasts presented to Parliament. 4: PAC recommendation: HMRC should, as part of its next annual statistical publication …
Not Addressed
#3 —
Recommendation: The exchequer departments are not transparent with Parliament on which tax reliefs need to change taxpayer behaviour for government objectives to be achieved. Tax reliefs that are designed to change behaviour require more attention 6 Management of tax reliefs than …
Gov response: 3: PAC conclusion: The exchequer departments are not transparent with Parliament on which tax reliefs need to change taxpayer behaviour for government objectives to be achieved. 3a: PAC recommendation: HMRC should, within three months, publish …
Not Addressed
CQC inspection actions(1)
HMICFRS recommendations(7)
FRS 2018-19 CoC Recommendations: Surrey Fire and Rescue Service
Cause of concern: Surrey Fire and Rescue Service doesn’t use its resources efficiently to manage risk or its financial and physical resources effectively to keep people safe. Recommendation: The service should ensure that its workforce model supports its operational model …
Recommendation
FRS 2018-19 CoC Recommendations: Surrey Fire and Rescue Service
Cause of concern: Surrey Fire and Rescue Service doesn’t use its resources efficiently to manage risk or its financial and physical resources effectively to keep people safe. Recommendation: The service should ensure that its resourcing model meets risk demand sustainably.
Recommendation
FRS 2018-19 CoC Recommendations: Surrey Fire and Rescue Service
Cause of concern: Surrey Fire and Rescue Service doesn’t use its resources efficiently to manage risk or its financial and physical resources effectively to keep people safe. Recommendation: The service should ensure that it uses the available budget prudently to …
Recommendation
FRS 2021-22 CoC Recommendations: North Yorkshire Fire and Rescue Service
Cause of concern: The service doesn’t have in place robust processes to ensure transformation activities provide efficiency and effectiveness. Recommendation: By September 2022, the service should put in place plans that are designed to detail in its medium-term financial plan …
Recommendation
FRS 2021-22 CoC Recommendations: North Yorkshire Fire and Rescue Service
Cause of concern: The service doesn’t have in place robust processes to ensure transformation activities provide efficiency and effectiveness. Recommendation: By September 2022, the service should put in place plans that are designed to monitor, review and evaluate its collaboration …
Recommendation
FRS 2021-22 CoC Recommendations: North Yorkshire Fire and Rescue Service
Cause of concern: The service doesn’t have in place robust processes to ensure transformation activities provide efficiency and effectiveness. Recommendation: By September 2022, the service should put in place plans that are designed to make sure that its processes for …
Recommendation
FRS 2018-19 CoC Recommendations: Avon Fire and Rescue Service
Cause of concern: Avon FRS isn’t doing enough to keep the public safe through regulation of fire safety. Its risk-based inspection programme is entirely reactive, as its inspection department doesn’t have enough staff. Recommendation: The service should make sure it …
Recommendation
ICIBI immigration recommendations(4)
An inspection into the effectiveness of Border Force’s role in Project Kraken …
The Home Office should allocate an annual budget for Project Kraken work, including an ongoing communications campaign, to enable planning for future years and demonstrate its long-term commitment to managing …
A re-inspection of Border Force’s management of Project KRAKEN at small seaports …
The Home Office should allocate an annual budget for Project Kraken work, including an ongoing communications campaign, to enable planning for future years and demonstrate its long-term commitment to managing …
An inspection of Border Force operations at south coast seaports
Clarify for cruise operators and any other stakeholders who may be offered a premium service at their own cost what basic level of service they are entitled to receive from …
An inspection of Border Force operations at south coast seaports
Ensure the business plan for the Border Protection Squadron captures all activity, so that the efficiency and effectiveness of the cutters and Coastal Patrol Vessels can be properly evaluated, in …
NAO audit recommendations(149)— showing 50 strongest matches
Increasing the capacity of the prison estate to meet demand
MoJ should combine thinking on policy objectives for the prison estate and improved evidence of different approaches to develop a long-term strategy to improve the resilience of the estate. It should: include the rationale for its approach based on value …
Accepted
Increasing the capacity of the prison estate to meet demand
MoJ should improve its case for bolstering the resilience of the estate by evaluating: the cost-effectiveness of different options to alleviate capacity pressures, given the benefit of experience, and which ones are most suitable when;
Accepted
Dangerous cladding: the government’s remediation portfolio
MHCLG should consider whether there is additional information and data that it could publish about the portfolio that would: enhance the level of transparency for Parliament and the public over portfolio performance ? and therefore whether it is achieving value …
Accepted
Regulation of private renting
b) Be more specific in setting out what its reform programme is intended to achieve. In doing so, it should set the desired outcomes, key performance indicators and success measures, and clearly demonstrate how they link to the overall vision …
Accepted
Investigation into the Bounce Back Loan Scheme
The Scheme achieved its initial objective of quickly supporting small businesses, but a lack of more detailed Scheme-specific objectives will make it difficult to measure its ultimate success. Systems and processes have evolved since the Scheme launch but much hard …
Accepted
The management of tax expenditures
i) develop an approach so that it understands and can report the differences between actual and forecast cost for tax expenditures it regards as high-priority in its published analysis. In cases where it is not feasible to make a comparison …
Accepted
The management of tax expenditures
h) develop a more systematic approach to the evaluation of tax expenditures to provide greater coverage. We estimate that the external cost of commissioning evaluations of six tax expenditures a year would likely be between £1 million and £1.5 million. …
Accepted
The management of tax expenditures
g) identify and use independent data sources, where available, to further test reasons for movements in the cost of high-priority tax expenditures;
Accepted
The management of tax expenditures
HMRC should: f) further develop categorisation of tax expenditures according to, for example, their objectives, scale, age and risks, in order to inform the allocation of administrative resources in proportion to the cost and impact that tax expenditures are intended …
Partially accepted
The management of tax expenditures
e) establish and document clear requirements for officials to report concerns about the value for money of tax expenditures to ministers, for example by specifying accountability arrangements.
Partially accepted
The management of tax expenditures
d) each year review whether the objectives of tax expenditures still align with government objectives; and
Partially accepted
The management of tax expenditures
c) consider specifying time-periods or triggers for evaluation and review when designing each tax expenditure;
Partially accepted
The management of tax expenditures
b) develop a robust methodology for assessing the value for money of different types of tax expenditures, ensuring that assessments are quality-assured;
Rejected
The management of tax expenditures
HMT should: a) establish a framework for designing and administering tax expenditures that is commensurate with the large number of UK tax expenditures. The framework should draw on ‘Green Book’ principles, international good practice and stakeholder views;
Partially accepted
Teacher workforce: secondary and further education
DfE should, as part of its thinking around meeting the 6,500 pledge, fully assess, balance and manage the implications for value for money, affordability, responding to future teaching requirements and demographics, and the extent to which it can deliver its …
A planning and spending framework that enables long-term value for money
HM Treasury and the Cabinet Office should create an action plan to address our eight lessons and rebalance behaviour and decision-making in government towards long-term value for money. The action plan should: ? be supported by an evidence-based understanding of …
Accepted
A planning and spending framework that enables long-term value for money
Parliament expects to be able to hold the government to account for its delivery of value for taxpayers? money. To do so, Parliament needs timely, complete and transparent information on the government?s objectives, business planning, funding allocations, performance against objectives, …
Accepted
A planning and spending framework that enables long-term value for money
Parliament expects to be able to hold the government to account for its delivery of value for taxpayers? money. To do so, Parliament needs timely, complete and transparent information on the government?s objectives, business planning, funding allocations, performance against objectives, …
Accepted
A planning and spending framework that enables long-term value for money
Parliament expects to be able to hold the government to account for its delivery of value for taxpayers? money. To do so, Parliament needs timely, complete and transparent information on the government?s objectives, business planning, funding allocations, performance against objectives, …
Investigation into student finance for study at franchised higher education providers
explicitly consider the inherent risks associated with using franchised providers, and the extent to which they represent value for money, setting out how it will manage these risks. This should include consideration of both its risk exposure across the higher …
Accepted
COVID-19 business grant schemes
The plans should include: an assessment of the level of resources required to introduce and then manage future schemes when drawing on these lessons.
Accepted
COVID-19 business grant schemes
HMT should, by September 2023, commission work to consider the impact of, and benefit secured from, the range of support to business provided through the COVID-19 pandemic to inform the development of future initiatives.
Accepted
COVID-19 business grant schemes
The plans should include: consideration of what post-payment assurance processes may be needed and what can be done to streamline this; and
Accepted
COVID-19 business grant schemes
The plans should include: the options available for maintaining adequate control over the disbursement of public money ? reducing the risk of error and fraud as far as practicable ? whilst acting at pace;
Accepted
COVID-19 business grant schemes
The plans should include: the mechanisms for considering the trade-offs that may need to be made between targeting support and introducing administrative complexity;
Accepted
Education recovery in schools in England
DfE should model the impact of withdrawing the recovery premium and subsidy for the NTP, to assess whether tutoring in schools is financially sustainable given DfE?s objective for tutoring to become embedded in the school system.
Accepted
The Restart scheme for long‑term unemployed people
f) continuously improve its use of Payment by Results using its open book accounting provisions. It should review the incentives in its payment by result contracts and seek to refine these for future programmes, to reduce the extent to which …
Partially accepted
Government Shared Services
d) The Cabinet Office should ensure that future strategies that propose similar transformational change are supported by a full business case. It should revisit and update the ?case for change? to make this a more comprehensive assessment of the costs …
Partially accepted
Regulating the financial sustainability of higher education providers in England
g) prioritise finalising its key performance indicator on how it assesses the value for money students see in their education and set out how its work will reverse students’ declining satisfaction rates.
Accepted
The decommissioning of the AGR nuclear power stations
The Department should ensure that the NDA and Magnox Ltd have a clear plan for delivering value for money in the period post-transfer, taking advantage of any efficiencies to be realised from the combined AGR and Magnox fleets. The Department …
Accepted
Regulation of private renting
The Department is planning to introduce reforms to the private rented sector and our recommendations are aimed at supporting this process. The Department should do the following: a) Define an overall vision and strategy for the regulation of private renting. …
Accepted
The Bounce Back Loan Scheme: an update
b) develop a robust business case for detecting, preventing, and recovering fraudulent loans, including the economic rationale of its choices for counter-fraud activity; and the scale of resources needed for each activity;
Partially accepted
Test and trace in England – progress update
f) NHST&T, and in due course UKHSA, should provide regular assurance to its board and other stakeholders about how it plans to deliver the £2.9 billion of efficiency savings required in 2021-22 and manage the other £3.4 billion of financial …
Accepted
Improving the performance of major equipment contracts
f) The Department should pay greater consideration throughout a programme as to whether it remains value for money. Business cases set out whether the proposed option is VFM, but major changes in delivery dates, for example to make the portfolio …
Accepted
The BBC’s strategic financial management
The BBC should develop its strategic response for its longer-term financial future by: a) as soon as it is possible, producing a long-term financial plan which sets out the detail for the next stage of its savings, and how it …
Accepted
The production and distribution of cash
HM Treasury should set out more clearly the specific outcomes it wants the cash system to deliver for consumers and small businesses and how this should be balanced against the costs of doing so. It should review and where necessary …
Accepted
Financial sustainability of colleges in England
In light of our findings and the fact that more colleges are expected to face financial difficulties following the COVID-19 pandemic, we recommend that the Department and the ESFA should take the following actions: a) Set out a clear vision …
Accepted
Network Rail’s sale of railway arches
The selling department should consider and document on a timely basis whether contracting with the new owners in areas such as future investment plans and explicit customer protections provides value for money.
Accepted
Driver & Vehicle Licensing Agency Annual Report and Accounts 2024-25
I recommend that DVLA and DFT develop a long-term approach for estimating reliably the cost of VED non-compliance to help DVLA target and deliver enforcement and compliance activity more cost-effectively and to enhance Parliamentary visibility of revenue lost to the …
Driver & Vehicle Licensing Agency Annual Report and Accounts 2024-25
I recommend that as part of developing and implementing its next compliance and enforcement strategy, DVLA: collect all relevant cost data on its compliance and enforcement activities to assess whether its current compliance and enforcement activities are cost effective and …
Driver & Vehicle Licensing Agency Annual Report and Accounts 2024-25
I recommend that, until a long-term solution is put into place, DVLA use the data it holds to produce the best estimate it can of the cost of VED non-compliance for reporting next year and include any limitations of its …
The UK’s F-35 capability
In support of this assessment, and to enable full accountability, the MoD should calculate the following costs, including all relevant Defence Lines of Development and operational costs, including: ? costs to date, including all sunk costs; ? 10-year forecast costs …
Partially accepted
The UK’s F-35 capability
The MoD should develop, maintain and update an assessment of the value it intends to deliver throughout the life of the programme. This should include a clear weighting of all military and non-military benefits over the short, medium and long-term, …
Resilience to animal disease
Defra should, over the next year: a fully integrate its understanding and assessment of risk into its process for prioritising and allocating resources across the Defra group; for animal disease resilience funding, it should support this by: ? improving its …
Accepted
Collecting the right tax from wealthy individuals
HMRC should develop a clear strategic vision and plan for its work tackling wealthy non-compliance, particularly to help meet the organisation?s broader mission to reduce the size of the tax gap. This strategy should provide structure to its efforts across …
Accepted
Teacher workforce: secondary and further education
DfE should, following announcement of the multi-year spending review settlement, provide greater transparency around what the 6,500 pledge means in practice for the school and further education sectors, with a published delivery plan setting out objectives, responsibilities, milestones, and how …
Regulating for investment and outcomes in the water sector
Before the development of PR29 methodology, Ofwat should consider whether it can act to simplify the price review methodology. This should include evaluating the impact of outcome incentives on company performance, the impact of cost benchmarking on company behaviours and …
Regulating for investment and outcomes in the water sector
For future plans, Defra needs to understand the costs and deliverability of targets and the impact on customers' bills.
Accepted
NHSE's management of elective care transformation programmes
The national level oversight board should assess whether it has the right balance of investment across the transformation programmes and other initiatives, including capital and resource spending, to achieve the required reduction in elective care waiting times. It should assess: …
Accepted
DCMS’s management of its COVID-19 loan book
DCMS should: d Set out a strategy for the longer-term evaluation of its loan book. This assessment should include a clear articulation of the standards by which it assesses value for money of its management, including how it will know …
Partially accepted
IMB annual reports(4)
Coldingley (2020)
HMP Coldingley, a Category C prison, faced significant operational challenges during the reporting period, exacerbated by the Covid-19 pandemic. While staff-prisoner relationships remained positive and healthcare provision was generally well-regarded, serious concerns persisted regarding the chronic absence of in-cell sanitation in older wings, the ongoing influx of illicit items contributing to violence, and severe disruption to education. The Board highlighted efforts to manage the pandemic's impact on the regime and welcomed planned investments to improve the estate.
PRISON
Key concerns
Guys Marsh (2020)
HMP Guys Marsh successfully kept COVID-19 out of the prison during the reporting year, with a commendably managed restricted regime contributing to a reported sense of safety among prisoners and a reduction in violence. However, this success was tempered by persistent issues including the availability of illicit substances, poor education provision, and a lack of purposeful activity, which led to boredom and frustration. Long-standing concerns like property loss during transfer and insufficient offending behaviour programmes remain unaddressed, while staffing and the humane incarceration of prisoners with complex needs require urgent attention.
PRISON
Key concerns
Springhill (2021)
HMP Springhill, an open Category D prison, held a population of around 255 men in 2021, operating below its Certified Normal Accommodation of 335. The Board noted positive developments in safety indicators, improved equality and diversity monitoring, and enhanced healthcare provision. However, significant concerns remain regarding the dilapidated state of much of the accommodation, the impact of delayed building projects on resettlement, and persistent issues with external probation services affecting ROTL and release outcomes.
PRISON
Key concerns
Featherstone (2020)
HMP Featherstone, a Category C training prison, faced significant challenges during the COVID-19 pandemic reporting period (Nov 2019 - Oct 2020), leading to a restricted regime with prisoners confined to cells for 23 hours a day. Despite this, staff and prisoners generally cooperated well, resulting in a reported reduction in self-harm, violence, and use of force. Key concerns include the poor state of the prison infrastructure, the consistently underperforming education contract with Novus, and issues with healthcare provision, particularly for mental health and dental services.
PRISON
Key concerns
IMB individual recommendations(14)
Norwich (2022)
Can HMPPS please outline the steps it intends to take to address this costly issue?
HMPPS
East Sutton Park (2022)
To continue to ensure that residents coming to ESP have enough time left to serve, to ensure that the greatest benefit in resettlement can be achieved, and therefore representing value for money.
HMPPS
Stoke Heath (2020)
While funding for education and purposeful activity from the Prison Service is woefully inadequate, the Board hopes that other sources of funding and resources can be attracted into the prison from private enterprise.
HMPPS
In Progress
Lindholme (2020)
Will the Prison Service examine measures to improve the reliability of kitchen equipment at HMP Lindholme, and to seek an uplift in the monetary allowance for food per prisoner (see section 7)?
HMPPS
In Progress
Kirkham (2020)
Review and reduce the charges for prisoner telephone calls, particularly given that open estate prisoners have access during higher-charge daytime hours.
HMPPS
In Progress
Bure (2022)
Could this now be given top priority so that the much-needed savings can be made?
HMPPS
Kirklevington Grange (2024)
The Prison Service should consider implementing a local purchasing policy to provide the establishment with more autonomy, which could result in financial savings.
HMPPS
Noted
Hollesley Bay (2024)
The Board hopes that the change will result in increased benefits for the prisoners in both establishments, and that this, rather than a cost-saving exercise, will be a priority. What specific, measurable actions will be taken to ensure that the changes genuinely prioritise increased benefits for prisoners over cost savings, and how will these be tracked and evaluated?
HMPPS
Accepted
Bure (2025)
HMPPS should actively seek and implement strategies to increase the quality and quantity of education and purposeful activity opportunities at HMP Bure, reversing the negative impact of budget reductions.
HMPPS
In Progress
Liverpool (2022)
The prison will need significant investment to fund facilities and staffing levels which can improve the job prospects and rehabilitation of prisoners. For the prison to develop the capacity as a model Category C prison, a comprehensive plan to engage partners and fund training will be essential.
HMPPS
Coldingley (2025)
Prioritise and speed up the project for installing in-cell sanitation, following the collapse of ISG and re-letting of its contracts, which has halted work since last September.
Ministry of Justice
In Progress
Bedford (2025)
Will HMPPS undertake research or other initiatives to find a more appropriate inspection panel material?
HMPPS
Implemented
Bedford (2025)
Will money be made available to address this problem [unsecure windows]?
HMPPS
Partially Accepted
Thorn Cross (2022)
To ensure that the prison budget keeps pace with the inflationary pressures, which are now being felt (5.1.5).
Other
In Progress
LGO / SPSO decisions(28)
201305254 — Scottish Prison Service
Mr C, who is a prisoner, complained that the prison inappropriately refused his request to send money from his prisoner cash account to his family. Our investigation found that the prison rules say that the prison governor is entitled to decide the maximum amount of money that any prisoner may …
SPSO (Scottish Public Se…
Prisons
Not Upheld
May 2014
PSOW-202100188 — Cardiff Council
Mr X complained that the Council had failed to reimburse £353, as it had agreed to do in its original response to his complaint. He had heard nothing further from the Council. His original complaint related to circumstances in which he did not receive correspondence relating to a Penalty Charge …
PSOW (Public Services Om…
Local Government
May 2021
PSOW-202105018 — Cardiff Council
Mr A complained that his complaint submitted to the Cardiff Council (“the Council”) about its management of his council tax account was largely ignored, with most points unanswered, and its response contained a number of lies. He said that the Council failed to act professionally and appropriately and failed to …
PSOW (Public Services Om…
Local Government
Dec 2021
22-001-412 — Birmingham City Council
Summary: Mrs X complained the Council has repeatedly failed to collect her household waste and recycling since February 2022. This has led to an accumulation of waste which is unsightly and attracts vermin and foxes. The Council’s repeated failure to collect Mrs X’s household waste and recycling on the scheduled …
LGO (Local Government & …
Environment And Regulation
Upheld
Sep 2022
21-018-695 — London Borough of Enfield
Summary: Ms Y complained about the Council’s failure to provide her with an effective assisted bin collection service and about its complaint handling. We have found fault by the Council in the service provided and the way it responded to Ms Y’s complaints, causing injustice. We consider the action now …
LGO (Local Government & …
Environment And Regulation
Upheld
Sep 2022
PSOW-202101427 — Cardiff Council
Miss X complained that Cardiff Council missed multiple hygiene waste collections for her elderly Grandmother. The Ombudsman decided that the Council should take the following actions in settlement of Miss X’s complaint: Within 3 weeks of the decision: (1) Provide a written apology to Miss X and her Grandmother for …
PSOW (Public Services Om…
Local Government
Jun 2021
PSOW-202101624 — Cardiff Council
Mr X complained that Cardiff Council had missed multiple general waste collections. The Ombudsman decided that the Council should take the following actions in settlement of Mr X’s complaint: Within 3 weeks of the decision: Provide a written apology to Mr X for the inconvenience suffered by the missed collections. …
PSOW (Public Services Om…
Local Government
Jun 2021
PSOW-202101443 — Flintshire County Council
Ms X complained that despite a previous complaint to the Ombudsman, which had resulted in a settlement with the Council, her refuse was still not being collected and that she had only received 2 refuse collections since August 2020. The Ombudsman was concerned that, despite the previous agreement with the …
PSOW (Public Services Om…
Local Government
Jul 2021
PSOW-202101572 — Cardiff Council
Mr X complained that the Council had repeatedly failed to collect his waste and despite making numerous complaints over the years the non-collection was still occurring. The Council acknowledged the repeated failings and agreed to undertake the following in settlement of Mr X’s complaint: 1. Provide a formal written apology …
PSOW (Public Services Om…
Local Government
Jul 2021
PSOW-202102694 — Cardiff Council
Miss X complained that her general waste has not been collected since June 2021. She also complained that the Council offered no solution to resolve the access issues caused by parked cars. The Ombudsman decided that the Council should provide Miss X with a further written response (within 3 weeks) …
PSOW (Public Services Om…
Local Government
Aug 2021
22-004-677 — City of York Council
Summary: We cannot investigate this complaint that the Council’s scheme to tackle climate change is a waste of public money. This is because the alleged injustice affects all or most people in the Council’s area.
LGO (Local Government & …
Environment And Regulation
Jul 2022
21-009-185 — Peterborough City Council
Summary: Mr X complained the Council’s street trading fees are excessive and disproportionate. He considers it unfair that street traders consents are significantly more expensive than consents for ice cream traders. There is no evidence of fault in the way the Council operated its street trading scheme or set the …
LGO (Local Government & …
Environment And Regulation
Not Upheld
Sep 2022
24-022-019 — Norwich City Council
Summary: We cannot investigate this complaint about the Council’s spending of public money as this impacts all or most of the people in the Council’s area and so is not within our legal remit.
LGO (Local Government & …
Other Categories
May 2025
PSOW-202500710 — Denbighshire County Council
Mr K complained that the Council had not responded to a complaint raised, in February 2025, concerning repeated missed refuse/waste collections. The Ombudsman found that the Council failed to deal with the complaint which caused additional frustration and uncertainty for Mr K. The Ombudsman decided to settle the complaint without …
PSOW (Public Services Om…
Local Government
Jun 2025
21-012-999 — Bolsover District Council
Summary: We will not investigate this complaint about the Council’s refusal to refund gym membership fees due to the temporary closure of a gym. This is because any injustice to the complainant is not significant enough to warrant our involvement.
LGO (Local Government & …
Other Categories
Jan 2022
21-015-589 — London Borough of Hounslow
Summary: We will not investigate this complaint about the Council’s refusal to refund the complainant’s leisure centre membership fees. We are unlikely to find fault in the Council’s actions.
LGO (Local Government & …
Other Categories
Feb 2022
21-006-869 — Birmingham City Council
Summary: Mr X complains about the Council’s decision to increase its street trading licence fees. There is no evidence of fault in how the Council made its decision to revise its street trading policy and increase its fees for consents.
LGO (Local Government & …
Environment And Regulation
Not Upheld
Feb 2022
21-015-877 — South Somerset District Council
Summary: We will not investigate this complaint about damage to the complainant’s property. This is because the complaint does not meet the tests in our Assessment Code on how we decide which complaints to investigate. The Council has agreed to arrange a repair and so there is nothing more we …
LGO (Local Government & …
Environment And Regulation
Upheld
Feb 2022
21-015-860 — London Borough of Barnet
Summary: We will not investigate this complaint about the Council’s failure to provide an explanation for issuing a Community Protection Notice and Penalty Charge Notices. It would be reasonable for the complainant to use her rights to appeal against the notices. There is not enough remaining injustice to warrant an …
LGO (Local Government & …
Transport And Highways
Feb 2022
21-015-854 — London Borough of Waltham Forest
Summary: We will not investigate this complaint about the Council’s handling of matters relating to charges for communal bins at the block of flats where Ms X lives. This is because we are unlikely to find evidence of fault by the Council.
LGO (Local Government & …
Environment And Regulation
Feb 2022
21-015-804 — Basingstoke & Deane Borough Council
Summary: We will not investigate Mr X’s complaint about the Council’s garden waste service. There is not enough evidence the Council’s suspension of the service involved fault. The Council extending Mr X’s garden waste subscription provides a suitable outcome for the suspensions. The missed collections once the service resumed and …
LGO (Local Government & …
Environment And Regulation
Feb 2022
21-012-071 — Three Rivers District Council
Summary: We will not investigate this complaint about a controlled parking zone. This is because the complaint does not meet the tests in our Assessment Code on how we decide which complaints to investigate.
LGO (Local Government & …
Transport And Highways
Feb 2022
21-016-009 — London Borough of Ealing
Summary: We will not investigate this complaint about Penalty Charge Notices. This is because there is not enough evidence of fault to justify investigating.
LGO (Local Government & …
Transport And Highways
Feb 2022
21-015-772 — Cheshire West & Chester Council
Summary: We cannot investigate this complaint about changes to the Council’s waste management strategy. This is because it is a matter that affects all or most people in the Council’s area.
LGO (Local Government & …
Environment And Regulation
Feb 2022
22-000-111 — Stratford-on-Avon District Council
Summary: We will not investigate this complaint about an unsuccessful visit to a Christmas market. This is because there is insufficient evidence of fault by the Council and it is unlikely we could add to the Council’s response.
LGO (Local Government & …
Other Categories
May 2022
24-022-318 — Birmingham City Council
Summary: We will not investigate this complaint about missed bin collections before and during industrial action. We have no jurisdiction to investigate matters which affect all or most people in the Council’s area, and collections missed before the action did not cause the complainant a significant enough injustice.
LGO (Local Government & …
Environment And Regulation
Jun 2025
24-011-382 — Mansfield District Council
Summary: We will not investigate this complaint about the way a Council officer spoke to Mr X during a telephone call. This is because an investigation is unlikely to add to that already carried out by the Council and there is insufficient evidence of fault to warrant an investigation.
LGO (Local Government & …
Other Categories
Dec 2024
202311445 — Everflow Ltd
C complained that Everflow failed to bill them accurately for their water consumption and failed to communicate reasonably with them about their account. C believed that Everflow had breached their contract with C. Everflow did not accept this, noting that the bill increase was primarily due to increases in wholesale …
SPSO (Scottish Public Se…
Water
Upheld
Jun 2025