Treasury approvals process for programmes and projects
HM Treasury guidance for the Treasury Approval Point (TAP) process and arrangements for the scrutiny and approval of major project and programme spending outside Delegated Authority Limits (DAL) set by the Treasury.
This guidance is a refreshed edition of the former major projects approval and assurance process guidance and has been updated to incorporate the lessons learned in using the previous edition.
The Treasury requires all departments to manage Departmental Expenditure Limits (DEL) and Annually Managed Expenditure (AME) programmes in a way that maximises effectiveness, efficiency and economy in the use of public funds. Each department’s Accounting Officer (AO) is ultimately responsible to Parliament for keeping spending within control totals and in line with the principles of Managing Public Money.
Treasury spending control requires all government departments to keep in regular contact with their Treasury spending team, ensuring that any risks to budgetary totals are properly reported. The Treasury scrutinises and approves project and programme spending outside delegated authorities to ensure that all spending proposals reflect the priorities of the government of the day and meet the 4 criteria for the use of public funds, as documented in Managing Public Money – regularity, propriety, value for money and feasibility. Often the value for money criterion is the most difficult to demonstrate. To this end, all spending proposals must be developed and presented in accordance with the Green Book supplementary 5-case model and Business Cases guidance.
This guidance explains the Treasury Approvals Point (TAP) process and arrangements for the scrutiny and approval of all spending proposals that are above Delegated Authority Limits (DAL) set by the Treasury. These guidelines will ensure that good practice is applied consistently across government clearly aligning the assurance and approvals processes.
Published: 11 November 2016
From: HM Treasury