1.1 What is Economic Appraisal?
| 1.1.1 | Economic Appraisal - hereafter referred to simply as "appraisal" - is about getting a good deal from public expenditure. It is a key tool for achieving value for money and satisfying public accountability requirements. It is a systematic process for examining alternative uses of resources, focusing on assessment of needs, objectives, options, costs, benefits, risks, funding, affordability and other factors relevant to decisions. Appraisal is:-
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| 1.1.2 | The scope of appraisal is very wide. It is about assessing VFM from a broad Northern Ireland (NI) perspective. This means it should:
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| 1.1.3 | The basic elements of appraisal are listed here and explained in Section 2. Other sections elaborate on more specific aspects. |
| 1.1.4 | Good appraisal leads to better decisions and VFM. It facilitates good project management and project evaluation. Appraisal is not optional; it is an essential part of good financial management, and it is vital to decision-making and accountability. Its principles must be applied, with proportionate effort, to all spending decisions, including small expenditures. |
| 1.1.5 | There is a role for narrower appraisals, for example of the commercial or financial impact upon a particular public body, but these should generally supplement an appraisal from a NI perspective, they should not generally be conducted instead of it. |
