Despite the lack of an accounting officer assessment for the programme, the Department told us that it had “sought to be transparent throughout” and had published information on the Programme as part of the Department’s annual report. It noted that the Infrastructure and Projects Authority also published an annual review of the GMPP, which included the Programme. The Department therefore considered that it had been “as transparent as possible”.64 The NAO report found, however, that the Department included high-level Programme objectives in its 2021 green paper and 2023 health and disability white paper, but not details about the Programme’s timetable or detailed benefits and risks.65 61 Q 34; HM Treasury’s Accounting Officer Assessments Guidance (May 2023) para 1.4 available at: AOA_guidance_ May_2023__3_.pdf (publishing.service.gov.uk) 62 Q 34 63 C&AG’s Report, para 2.4, 2.12–2.14. 64 Q 34 65 C&AG’s Report, para 3.25 Revising health assessments for disability benefits 19