Business Case Approval Redesign
The processes within a Department for approving new expenditure and business cases including, where it forms part of that process, the role of Casework Committees, should be thoroughly re-designed to be more rigorous, testing and independent. Such processes should be less bureaucratic and pay greater attention to examining the unique features of the project proposed.
- The NIAO Second Progress Report (October 2024) assessed this recommendation as Implemented, stating that the business case approval process had been redesigned through Better Business Cases NI (November 2020) and updated Dear Accounting Officer letters (NIAO Second Progress Report, October 2024).
How was this evidence gathered?
Response
Accepted
Response
Accepted[Note: The NI Executive responded to recommendations 19-23, 29-33 together as a group under the 'Governance and Financial Controls' theme.] Accepted in full. Addressed through the major and fundamental Review of the Expenditure Approval and Business Case Processes. Value for Money is already a requirement in the NICS core competency framework. Governance documentation and frameworks confirmed current.
Progress Timeline
NIAO Second Progress Report (October 2024): Implemented. Business case approval process redesigned through Better Business Cases NI (November 2020) and updated Dear Accounting Officer letters.
Published Evidence
Published assessments of progress from inspectorates, select committees, official progress reports, and other sources. Source type badge indicates whether each assessment is independent or government self-reported.
Business case and expenditure approval processes fundamentally reviewed. New guidance issued March 2024. Updated economic appraisal guidance published. DAO letters issued 2024-2025.
View detailed findings
Review of Business Case and Expenditure Approval processes completed. New business case guidance issued (FD (DoF) 02/24, March 2024). Dear Accounting Officer letters issued in 2024 and 2025 covering expenditure approval procedures. Updated economic appraisal guidance published. This is one of the areas where tangible reform has occurred.