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Credit Investor Presentation

Evaluation and Selection PAC1 The financial approval gateway at the start of the project where the business case is presented in order for funds to be released to commence the 'Identify and Define' phases. The purpose of the funding is to identify / confirm the need and develop the required contract documentation. PAC2 The financial approval gateway at the end of the 'Identify and Define' phase where the business case is presented in order for funds to be released to commence the 'Deliver and Close' phases. The PAC 2 meeting is prior to project contract award and indicates full approval of the investment. PAC3 The financial approval gateway at the end of the project. The purpose is to review items such as the benefits and present any lessons learned during the investment and how these can be applied in the future. • The Programme Approval Committee (PAC) approves the release of allocated funding for each stage of a project 1. 2. 3. Each committee has delegated authority to approve spend based on limits set out in the United Utilities Internal Control Manual Project team delivering the project provides the first level of project assurance. This involves the Project and Programme Manager ensuring that the delivery team are following the correct processes and procedures Programme Management Office (PMO) provides the second level of assurance. The PMO provides an independent view and assures the project constantly throughout delivery Corporate Audit provides a third level of assurance on project delivery. External parties or Corporate Audit complete annual reviews on specific areas to ensure that projects are being delivered according to the agreed processes United Utilities • Credit Investor presentation • 58
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