Northern Ireland Delivery Programme Accounting Officer Assessment summary
Published 3 August 2023
© Crown copyright 2023
This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gov.uk.
Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned.
This publication is available at https://www.gov.uk/government/publications/northern-ireland-delivery-programme-accounting-officers-assessment/northern-ireland-delivery-programme-accounting-officer-assessment-summary
It is normal practice for Accounting Officers to scrutinise significant policy proposals or plans to start or vary major projects and assess whether they measure up to the standards set out in HM Treasury’s (HMT) Managing Public Money guidance.
From April 2017, the government has committed to make a summary of the key points from these assessments available to Parliament when an Accounting Officer has agreed an assessment of a project within the Government Major Projects Portfolio (GMPP).
Background and context
The Northern Ireland Delivery Programme, “the programme,” was established as part of HMRC’s 2021 Spending Review settlement to continue delivery of HMRC policy and legislative commitments for Northern Ireland (NI), following the UK’s exit from the EU.
It includes delivery of the changes to HMRC systems to enable HMRC and businesses to operate initially within the terms of the Northern Ireland Protocol, and more recently in 2023, within the terms of the Windsor Framework.
Regularity
The programme was initiated to support the government’s commitment to implement the Northern Ireland Protocol and more recently the Windsor Framework. It complies with Parliamentary requirements for the control of expenditure, with programme funds being applied only to the extent and for the purposes authorised by Parliament. The programme’s scope falls within HMRC’s statutory functions.
Propriety
The programme adheres to HMRC’s Change Lifecycle Governance and undertakes the appropriate assessments and reporting. The business case for the programme was originally approved by HMRC’s Change Investment Design Committee in March 2022. An updated business case was recently re-approved in April 2023. Clear governance processes have been established for effective programme management. A Programme Board is the main decision-making authority, and the Senior Responsible Owner (SRO) is accountable for delivery.
The programme became part of the Government Major Projects Portfolio in October 2022. The programme was most recently reviewed as part of an Infrastructure and Projects Authority (IPA) Gateway 0 Strategic Assessment in April 2023. A Treasury Approval Point took place in June 2022 and approval to spend was subsequently received. A further HMT approval of the business case is due in 2023. Procurement of suppliers follows HMRC’s established commercial governance process, ensuring appropriate scrutiny and challenge, including value for money.
Value for money
The programme has followed HMT’s Green Book methodology and 5-case model. Value for money has been assessed via an options appraisal which has been documented in the Programme Business Case. The programme’s primary focus is delivering IT and policy requirements arising from the Northern Ireland Protocol and since 2023, the Windsor Framework. The preferred option offers the highest potential to achieve the programme’s objectives and minimise delivery risks for HMRC.
Feasibility
The programme leadership, supported by delivery partners, has the skills and experience needed to achieve the programme’s objectives within the required timeframe. The programme regularly monitors capacity and resource requirements, progress against delivery plans, risks and dependencies, with action being taken when it is appropriate to do so. The most recent external IPA review in April 2023 assessed the programme as Amber.
Conclusion
As the Accounting Officer for HMRC, I have considered my assessment of the NI Delivery Programme and on balance, the proposal is value for money and deliverable. I have therefore approved it as of 17 July 2023. I have prepared this summary to set out the key points which informed my decision. If any of these factors change materially during the lifetime of this programme, I undertake to prepare a revised summary, setting out my updated assessment of them. This summary will be published on the government’s website (GOV.UK). Copies will be deposited in the Library of the House of Commons and sent to the Comptroller and Auditor General and Treasury Officer of Accounts.
Accounting Officer’s name: Jim Harra, Chief Executive HMRC.
Signature:
Date of signing: 17 July 2023