Public Sector Support

VALUE FOR MONEY

Introduction

Ensuring that you get what was expected in terms of quality and quantity of goods and services in return for what was expected to be paid is essential in ensuring value for money is achieved.

Typical Issues

• Lack of business case clarity
• Poor tender process
• Contract terms not fulfilled
• Lack of delivery sign off
• Scope creep 

How We Can Help

We will review the expenditure proposal and ensure that it is clear what is to be achieved from the expenditure. We can review correspondence between contracting parties to understand what has been agreed, and what internal expectations are regarding outcomes.

Review of the tender process will consider whether necessary information has been accurately provided, and whether a suitable range of potential suppliers has been contacted to ensure a competitive process.

The review of the contracts will ensure that key deliverables are clearly understood, and that there is clear delivery of the requirements. The contracts will also be reviewed in the context of the business case to ensure that the requirements have not been changed without appropriate approval. 

Relevant Experience of the Team

• Documenting of business cases to support expenditure including clarity of financial and non-financial benefits.
• Negotiation of contracts to ensure that project objectives are documented as deliverables, with objective assessment of recorded.
• Post spend evaluation to ensure that contract obligations have been delivered and are having the expected outcome. 

COST RECOVERY

Introduction

Whether it is as a result of internal control shortcomings or simple human error, mistakes happen that result in payments being made that are unnecessary.

Typical Issues

• Over charging
• Duplicate payments
• Payments outside of contract

How We Can Help

We can review payment processes to ensure that controls are effective, and also identify where the highest risks exist within processes.

Review periodic payments to ensure that they are linked to contracts / agreements, and that the goods and services associated with the agreements continue to be supplied.

Review payments to suppliers and identify and investigate any suspected duplicate payments.

Recover overpayments from suppliers.

Relevant Experience of the Team

Internal audit experience reviewing order to payment processes, identifying and recovering payments made in error. 

EFFICIENCY

Introduction

There is much that is talked about in terms of efficiency, and output having declined. The result is that it either cost more to do the same, or more to do less.

Typical Issues

• Lack of clarity in relation to the output required
• Poor or no use of KPIs to pinpoint issues
• Mismatch of expectations between what is being paid for and what it actually being done
• Procedural requirements that do not add value and slow processes down

How We Can Help

We can benchmark processes to ensure that outputs in relation to inputs are aligned. We can set KPIs to permit effective monitoring of performance, supporting managers to identify and address concerns before they escalate into significant issues.

We can review processes to ensure that they are streamlined, and make most appropriate use of available technology.

Relevant Experience of the Team

The team has extensive experience of documenting workflows and ensuring that the processes achieve their objectives with the least effort.

Setting of KPIs is essential to inform management, and the team has experience of setting KPIs that are easy to understand, easy to measure and provide trend line insight as well as “one point in time”.

The team will also deploy root cause analysis, recognising that where an issue manifests itself is often not where the cause occurs.