Business Case

Description

A Business Case, worked up through a series of iterations, indicates if an investment makes good business sense. It documents a series of potential options, identifying a preferred option for taking the investment forward based on comparison of the costs, risks and benefits of all the options. In the public sector Departments must prepare business cases in line with Department of Finance & Personnel’s (DFPs) NI Guide to Expenditure, Appraisal and Evaluation(NIGAE) Public Money and related Dear Accounting Officer (DAO) letters. Business Cases should set out the options and justification for the proposed expenditure ensuring the proposal is sound and represents Value for Money (VFM). The Business Case is then approved at the appropriate level internally or forwarded to DFP Supply for approval (if the estimated costs exceed delegated limits ie the limits set by DFP for in-house approval of expenditure). All public sector programmes and projects require a Business Case. Departmental Finance Branches have an important role in co-ordinating the onward submission of Business Cases to DFP Supply, having assured themselves on relevant affordability issues.

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Purpose	Sources	Roles and Responsibilities