[Note: The NI Executive responded to recommendations 19-23, 29-33 together as a group under the 'Governance and Financial Controls' theme.] NI Executive Response (October 2021): These recommendations can be accepted in full. It is important to note that public expenditure in NI is governed by the UK Budgeting rules set by HM Treasury. These rules mean that there is limited flexibility available to the Executive in some areas. Some elements are addressed in existing guidance, including the stipulation that resources should be utilised in line with regularity, propriety and value for money considerations. Funding for some specific issues may be provided by HMT on a time-limited basis. In addition the HMT public expenditure rules mean that only very limited funding can be carried forward between financial years. However, this does not override the value for money requirement. Departments have the opportunity to revise annual budget allocations through the in-year process. Value for Money is already a requirement in the NICS core competency framework. These recommendations have been addressed in work to date through: Departments' response to the lessons learned following PWC's Heat Reports; the major and fundamental Review of the Expenditure Approval and Business Case Processes, incorporating many of the recommended elements; the delivery of an online package of Public Expenditure training for both budget holders and general-service grades; the initiation of a review of MPMNI; re-establishment of DoF-led Finance Director meetings; the issue of a formal protocol for engagement with HMT. Further work is required to: give consideration to the role of Casework Committees to ensure that they are rigorous and deliver the necessary scrutiny and independence, in line with the existing role of Gateway reviews; Implementation of Five Case Model guidance; Engagement with the Treasury around 'false economies'; Consideration by DoF of the introduction of an Approval Panel for the highest cost and most complex proposals.