Guidance

Treasury Approvals Process for projects and programmes

HM Treasury guidance on the scrutiny and approval of projects and programmes in scope of the Treasury Approvals Process (TAP).

Documents

Treasury Approvals Process for projects and programmes

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Details

HM Treasury sets Delegated Authority Limits (DALs) for each department. It scrutinises and approves any project and programme spending that exceeds one or more of the relevant delegated limits. It also scrutinises expenditure that is novel, contentious or repercussive, or where there are specific requirements for Treasury approval, as set out in legislation or Managing Public Money (MPM). This is to ensure that all spending proposals demonstrate value for money, and comply with guidance and Parliamentary expectations regarding the use of public money. This guidance sets out the arrangements for the Treasury scrutiny and approval of all projects and programmes that are subject to the Treasury Approvals Process.

Published 11 November 2016
Last updated 18 April 2024 + show all updates
  1. Updated: Increased emphasis on the early scrutiny of spending proposals, with an explicit requirement for departments to secure Treasury approval of Strategic Outlines Cases for the most significant government projects. New flexibilities for Treasury to delegate approval of specific business cases to departments in certain circumstances. New guidance on how major project 'resets' interact with the Treasury Approvals Process. Various drafting clarifications, as well as updated references to the Magenta Book, fraud risk management and cross-government working

  2. New link to the Green Book and its collection of accompanying guidance and materials collection page to improve signposting.

  3. Updated for 2022

  4. First published.