Despite the Cabinet Office’s stance that ALBs should be used only as a last resort, 38% of business cases submitted between 2016 and 2020 did not seriously consider a long-list of alternative delivery models. One quarter of business cases submitted in the same period did not contain a cost-benefit analysis of the chosen delivery model.15 Without complete information it is difficult for the Cabinet Office and HM Treasury to determine whether the proposed ALB is the most appropriate and effective way to deliver a policy objective. This in turn can lead to complicated accountability and governance arrangements, and a poor 8 Qq 38–39; C&AG’s report, para 3.25 9 C&AG’s Report, para 3.25 10 Qq 85- 86; C&AG’s report, para 3.20 11 Q 89; C&AG’s report, Figure 16 para 3.25 12 Q 47 13 C&AG’s report, paras 14. 2.3 14 Qq 44–45 15 Qq 45–46 10 Government’s delivery through arm’s-length bodies delineation of roles and responsibilities between the ALB and its sponsor department. The Cabinet Office told us that it was considering a more stringent approach to its assessment of departmental business cases.16 Cabinet Office support