Reports by this Committee and its predecessors have highlighted the risks to value for money raised by sudden policy changes that are not supported by sufficient funding and planning. In 2023, the Committee reported that the decisions made by the Department in planning the New Hospitals Programme could not be justified as no supporting documentation existed.64 In September 2025, we found that announcing projects or programmes too early, or where the design of the proposed changes are immature, presents serious threats to governance.65 Much greater emphasis should be placed on producing an impact study to accompany these large changes. 61 Q 3 62 Q 5 63 Q 7 64 Committee of Public Accounts, The New Hospitals Programme, First report of Session 2023–24, HC 77, 17 November 2023, paragraph 28 65 Committee of Public Accounts, Governance and decision-making on major projects, Forty-fourth report of Session 2024–25, HC 642, 4 September 2025, paragraph 1 16