DFID welcomes the Independent Commission for Aid Impact’s performance review of DFID’s approach to value for money through tendering and contract management. This is the second of 2 ICAI reviews on achieving value for money through procurement. The first review assessed whether DFID influenced and shaped its supplier market in order to improve value for money (VfM). VfM is central to everything we do in DFID. This means that we make the best possible use of our resources to maximise our impact on poor people’s lives. Our commitment to VfM is set out in the UK Aid Strategy and DFID’s Single Departmental Plan.