Treasury approvals process for programmes and projects

This guidance explains the Treasury Approvals Process (TAP) and arrangements for the scrutiny and approval of all spending proposals that are outside Delegated Authority Limits (DAL) set by the Treasury. This guidance helps ensure that good practice is applied consistently across government.

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 and accompanying Business Cases guidance.