GovWire

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.