HM Treasury directs that Accounting Officers should confirm to Parliament that procurements remain value for money (VFM) where there are significant changes to costs and schedules. The Accounting Officer had assessed eight of the projects examined by the NAO for this reason, yet did not find that VFM had been undermined in any case. For example, in upgrading the Warrior armoured vehicle, the Department never reached a view on whether its proposed approach constituted value for money, despite spending over £580 million on it by the time of its cancellation in 2021.29