Information Guide 12: DWP Social Fund 1.8.2019 1

Total Page:16

File Type:pdf, Size:1020Kb

Information Guide 12: DWP Social Fund 1.8.2019 1 WELFARE RIGHTS SERVICE DWP Social Fund Information Guide 12: For Residents and Advisers st www.wolverhampton.gov.uk 1 August 2019 Introduction When people are living on a low income or benefits, budgeting for large or unexpected items of expenditure can prove difficult. The Department for Work and Pensions (DWP) provides a number of different types of interest free loans and grants which are designed to help at times of specific need. This Information Guide explains what help is available. DWP Social Fund: ▪ Budgeting Loans ▪ Sure Start Maternity Grants ▪ Funeral Expenses Payments ▪ Short-term Advance Payments Universal Credit: ▪ Advance Payments ▪ Budgeting Loans It also provides information on Cold Weather Payments and Winter Fuel Payments, the Family Fund (a charity that can provide financial assistance to families with a disabled child or young person) and the Local Welfare Assistance scheme which can provide ‘crisis loans’ and ‘local welfare assistance loans’ to people living in Wolverhampton. Information Guide 12: DWP Social Fund 1.8.2019 1 To qualify for a Budgeting Loan the claimant DWP Social Fund (and/or their partner) must have been receiving a ‘qualifying benefit’ (see page 3) for The Social Fund provides a range of interest at least six months (gaps of 28 days are free loans, grants and lump sum payments ignored) prior to the date of claim. which can be applied for by some benefit claimants. Under the Social Fund a person Any eligible Budgeting Loan amount will be can make an application for: reduced by the amount of savings the claimant (and/or their partner) has above £1,000 (£2,000 if the claimant or their partner is aged A. Budgeting Loan: 63 or over). A ‘Budgeting Loan’ may be claimed when a An application for a Budgeting Loan may be person needs money for: made using claim form SF500. The form is available from the DWP (Telephone: 0800 169 ▪ furniture / household equipment 0140) or online - type ‘SF500’ into your ▪ clothing and footwear browser. ▪ home repairs and improvements The DWP will look to recover the loan through weekly deductions from benefit. The maximum ▪ rent in advance weekly repayment amount is 20% of the ▪ removal expenses person’s benefit. The expectation is that any loan must be repaid within 104 weeks. ▪ expenses relating to looking for work or re-entering work B. Sure Start Maternity Grant (SSMG): ▪ travel expenses A Sure Start Maternity Grant may be claimed ▪ a funeral expense (but see also below) for maternity needs where the claimant or their partner (or a daughter for whom they receive In addition, a Budgeting Loan may also be Child Benefit) is pregnant or has given birth claimed to meet hire purchase arrangements within the last 6 months (prior to 18.10.2018 or debts relating to any of the above items. the test was given birth within the last 3 months, not 6 months) including still births The maximum Budgeting Loan amount is: after 24 weeks of pregnancy. ▪ £348.00 for a single person ▪ £464.00 for a couple without a child ▪ £812.00 for a lone parent / couple with a child The minimum Budgeting Loan is £100. The amount of any SSMG is £500 for each expected child. An application for a Sure Start Maternity Grant may be made using claim form SF100. The form is available from the DWP (Telephone: 0800 169 0140) or online – type ‘SF100’ into your browser. The actual claim may be made at any time from 11 weeks before the expected date of childbirth up until six months after the actual date of birth providing the claimant (or their partner) is getting a ‘qualifying benefit’ (see page 3) at the time of claim. 2 Information Guide 12: DWP Social Fund 1.8.2019 When making a claim, the claimant will need A claim may also be made by a parent, son or to provide a MAT B1 if claiming before the daughter or another ‘close relative’ (or a ‘close birth or the birth certificate of the child if friend’) providing that it is accepted that it is applying after the birth of the child. ‘reasonable’ for them to be ‘responsible’ for the funeral expenses. In this situation, the The amount awarded is not affected by the rules can be complex so please do seek savings the claimant (and/or their partner) has. further information and advice. An application for a Funeral Expenses Payment may be made using claim form SF200. The form is available from the DWP (Telephone: 0800 169 0140) or online - type ‘SF200’ into your browser. A claim may be made any time from the date of death to six months from the date of the Note: New rules now mean that a person may funeral (Note: Not six months from the date of not qualify for a Sure Start Maternity Grant if death). A claim may only be made for certain they already have a child aged under 16. If items associated with the cost of a funeral or there is already a child under 16 and now cremation. There is a limit of £700 on the cost twins / triplets are expected or born, then an of the undertaker’s fees, cost of a coffin, award will be made for all the expected religious costs, flowers and transport. children less one. If a person is claiming for a young daughter for whom they receive Child The amount is intended to cover the cost of a Benefit, then a Sure Start Maternity Grant will simple funeral. It is frequently the case that the be payable providing the daughter does not amount allowed falls short of the actual cost of already have a child. People who are adopting the funeral - burial or cremation. a child aged under 12 months may also claim a Sure Start Maternity Grant in a similar way. Qualifying Benefit: A ‘qualifying benefit’ is C. Funeral Expenses Payment: Universal Credit, Income Support, Income- related ESA, Income-based JSA, Pension A ‘Funeral Expenses Payment’ may be Credit (Guarantee Credit) or Pension Credit claimed for expenses associated with a funeral (Savings Credit). In the case of a claim for a where the claimant (or their partner) may be Sure Start Maternity Grant, it also includes treated as being ‘eligible’ to claim and it is Child Tax Credit and Working Tax Credit ‘reasonable’ to treat them as being where the calculation includes an award of ‘responsible’ for the costs of the funeral. the ‘disability element’ or ‘severe disability element’. In the case of a Funeral Expenses Payment it includes all the aforementioned benefits plus Housing Benefit. Universal Credit: Advance Payments A person may be treated as both ‘eligible’ and ‘responsible’ if they were: Those claiming Universal Credit are able to apply for an Advance Payment of Universal ▪ the partner of the deceased when s/he died, Credit if they have applied for Universal Credit but are waiting upon their first payment, or providing they may be considered to be in ▪ the deceased was a child for whom they (or ‘financial need’ (see below). their partner) were getting Child Benefit. Information Guide 12: DWP Social Fund 1.8.2019 3 The principle is that a claimant can get an There is no right of appeal against a decision advance equal to 100% of their Universal which refuses to award an Advance Payment. Credit entitlement (including housing costs) if Any payment made will be recovered from a they have no or little money to live on at that person’s future benefit payments. Anyone time. In such circumstances the DWP can give seeking an Advance Payment should contact them a loan which will then be recovered from the office responsible for the payment of the future payments of the Universal Credit. benefit involved. As in The case of Universal Credit Advance Payments, ‘financial need’ means that there is a likelihood of a ‘serious risk of damage to the health or safety’ of the claimant or a member of their family because they have not received payment of a recently claimed benefit. A person may apply for an Advance Payment Universal Credit: through their Work Coach or Universal Credit Journal. Alternatively, they can phone the Budgeting Advance Universal Credit Service Centre on FREEPHONE 0800 328 5644 to make an Those who have been getting Universal Credit application. for six months are able to claim a ‘Budgeting Advance’ which is a lump sum payment of Financial Need: Means that there is a Universal Credit that must be repaid from any likelihood of a ‘serious risk of damage to the future payments of Universal Credit. health or safety’ of the claimant or a member of their family because they have not received A Budgeting Advance can assist with payment of a recently claimed benefit. expenses relating to: Other Benefits: Short- ▪ furniture/household equipment term Advance Payments ▪ clothing and footwear ▪ essential home repairs and improvements An Advance Payment (known as a ‘Short-term ▪ removal expenses Advance Payment’) is available where a person has made an application for a certain ▪ rent in advance benefit, but they have not yet been paid because of some delay and, in consequence, ▪ expenses relating to looking for work or re- they are in ‘financial need’. This provision only entering work applies in respect of certain benefits. For ▪ travel to work costs example: ▪ help with maternity expenses ▪ Pension Credit ▪ Income Support ▪ help with funeral expenses ▪ Income Support ▪ New Style JSA ▪ Income-related ESA ▪ New Style ESA The minimum Budgeting Advance which can ▪ State Retirement ▪ Carer’s be awarded is £100. The maximum amount is: Pension Allowance ▪ £348.00 for a single person The provision does not apply in respect of ▪ £464.00 for a couple without a child claims for Housing Benefit, Personal Independence Payment, Disability Living ▪ £812.00 for a lone parent / couple with a Allowance, Attendance Allowance, Child child Benefit and Statutory Sick Pay.
Recommended publications
  • Grants and Loans
    Information and support Grants and loans f you have Parkinson’s, you Disabled facilities grants might be worried about how If you have a disability and have to make big changes I to your home to help with your needs, for example you'll manage financially. If you by adding an extension, hoist, stair lift or downstairs can’t work, or if you need help bathroom and shower unit, you might qualify for with your day-to-day needs, this a grant from your local council. can lead to extra costs. But there If a grant is available, your council may arrange for is some financial support available, an occupational therapist to assess what adaptations you need. so it’s important to find out what help you’re entitled to. Disabled facilities grants are usually means-tested, so how much you get depends on your income and savings. To find out more about what’s available This information explains what in your area, check with your council or visit www. grants and loans may be available gov.uk/disabled-facilities-grants to you to cover one-off costs or Access to Work help you if you're in financial need. The Department for Work and Pensions can pay part of the costs to help people access their workplace. What you get may be a single payment or a series of regular payments to meet ongoing costs. To qualify you must: y be over 16 years old y have a job based in England, Wales or Northern Ireland, and The information in this publication is correct as of April 2019, but is subject to change.
    [Show full text]
  • The Social Fund Commissioner's Annual Report
    The Social Fund Commissioner’s Annual Report 2011/2012 1112 The Social Fund Commissioner’s Annual Report 2011/2012 1112 The Social Fund Commissioner’s Annual Report 2011/2012 Rt. Hon. Iain Duncan Smith MP Secretary of State for Work and Pensions Caxton House, Tothill Street London SW1H 9DA Dear Secretary of State I am pleased to present my third Annual Report to you since my appointment as the Social Fund Commissioner for Great Britain. I report on the achievements of my staff in the Independent Review Service during the year ending March 2012. The calls on our service to provide an independent review have remained high. We have continued to resolve cases quickly and effectively within challenging timescales; maintained high quality standards in our decisions through innovation and adapting our approach; and retained high levels of satisfaction on the part of customers and those acting for them. I was pleased to note that both Chairmen of the Administrative Justice and Tribunals Council and the Ombudsman Association have commented in very positive terms about the quality and accessibility of our service. Our primary responsibility is to ensure that we deliver a high quality service to a poor and vulnerable section of the community. We are conscious that we are also accountable to the taxpayer in terms of securing value for money. I am pleased to report that our unit cost per case during this past year was £74, a reduction from £86 during the previous year, which we achieved without any decline in the quality of our decision making or service to the public.
    [Show full text]
  • Devolved Social Security Powers: Progress and Plans
    SPICe Briefing Pàipear-ullachaidh SPICe Devolved social security powers: progress and plans Camilla Kidner This briefing provides an update on the devolution of certain aspects of social security, primarily following the Scotland Act 2016. By 2024 Social Security Scotland is expected to be delivering a range of social security provision including carer's and disability benefits. A separate briefing will provide further detail on individual benefits. This paper focuses on the timeline, delivery agencies and funding. 10 May 2019 SB 19-27 Devolved social security powers: progress and plans, SB 19-27 Contents Executive Summary _____________________________________________________3 Introduction ____________________________________________________________4 Social security timeline: 'safe and secure transfer' ____________________________6 Devolved social security: 2013 to 2019 ______________________________________7 Devolved social security: 2020 to 2024 ______________________________________7 Legislative process from devolution to delivery _______________________________8 Organisational structure of devolved social security ____________________________9 Social security programme_____________________________________________10 Funding devolved social security _________________________________________12 Baseline _____________________________________________________________12 Ongoing funding for disability and carer benefits and winter payments_____________12 Ongoing funding for other benefits_________________________________________13 Setting the
    [Show full text]
  • Form SF500 Budgeting Loans from the Social Fund
    Notes sheet Budgeting Loans from the Social Fund Please read these notes carefully. They explain the We cannot help with any other types of items or services. circumstances when a loan can be paid. Different circumstances Budgeting Loans have to be paid back but they are interest free. apply to payments of Community Care Grants and Crisis Loans. You can have one of three rates of Budgeting Loan. The amount depends on whether you If you think you may be eligible for either of these types of are single, a couple without children or qualifying young persons or a one or two parent payments, read the section on the other side of this page. family with children or qualifying young persons. You will need to fill in the right application form for the type of The amount of Budgeting Loan you can have also depends on whether you have any other payment you need. These are: budgeting loans from the Social Fund. The amount of any Budgeting Loan we may pay ● form SF300 for a Community Care Grant together with the amount you still owe the Social Fund cannot be more than £1,500. ● form SF500 for a Budgeting Loan ● form SF401 for a Crisis Loan Savings ● form SF100 (Sure Start) for a Sure Start Maternity Grant ● If you and your partner are aged under 60, savings of more than £1,000 may affect the ● form SF200 for a Funeral Payment amount of money you can get. You must fill in a separate form for each one. ● If you or your partner are aged 60 or over, savings of more than £2,000 may affect the amount of money you can get.
    [Show full text]
  • Housing and Heating Costs Contents
    Housing and heating costs Contents 3 If you pay rent 6 If you are about to rent a new home 8 Can I get help with rent I have to pay upfront? 8 If you pay a mortgage 11 If you pay council tax 12 How to claim 16 Changes in your life 18 Other questions you may have 20 Help with your heating costs 25 What about other help with heating costs? 3 If you pay rent What help can I get if I pay rent? If you are on a low income, whether you are working or not, you may be able to get the following help: • Housing Benefit to help towards your rent. • Council Tax Benefit to help towards your council tax (see page 11). You do not have to get any other benefits to get Housing Benefit or Council Tax Benefit. They are paid by your local council. You can also ask the council for extra help with housing costs. This extra help is called a ‘Discretionary Housing Payment’. The council will decide whether or not to pay you a Discretionary Housing Payment. What is Housing Benefit? Housing Benefit is tax-free money to help pay some of your rent if you are on a low income. It is paid by your council, whether you pay rent to: • a private landlord • a housing association, or • a hostel or guest house. If you are a council tenant, your benefit will be used by the council towards paying your rent. To contact your local council go to: www.gov.uk or see their entry in the phone book 4 Housing and heating costs Can I get Housing Benefit? You may be able to get Housing Benefit if you: • are on a low income • do not have much money saved, and • have to pay rent.
    [Show full text]
  • Social Fund 2019-2020
    Social Fund Account 2019-20 HC 573 £10.00 Social Fund Account 2019-20 Presented to Parliament pursuant to Section 167(4) of the Social Security Administration Act 1992 Ordered by the House of Commons to be printed on 30 June 2020 30 June 2020 HC 573 £10.00 Social Fund Account 2019-20 Contents Page Foreword 2 Statement of Accounting Ofcer’s responsibilities 6 The Social Fund Governance Statement 7 The Certifcate and Report of the Comptroller and Auditor General 10 Receipts and Payments Account 13 Statement of Balances 14 Notes to the Account 15 Annex – Accounts Direction given by HM Treasury 18 1 Social Fund Account 2019-20 Foreword Background information The Social Fund was established in 1987 and continues under section 167 of the Social Security Administration Act 1992. n Section 138(1) of the Social Security Contributions and Benefts Act (SSCBA) 1992 enables payments of prescribed amounts to be made out of the Social Fund to meet, in defned circumstances, maternity and funeral expenses. n Payments of Budgeting Loans are paid in accordance with directions given or guidance issued by the Secretary of State, under the Social Security Act 1998. n Section 138(2) of the SSCBA provides for payments to enable people who satisfy prescribed qualifying conditions to meet expenses for heating incurred or likely to be incurred during periods of cold weather. Regulations provide for payments from the Social Fund to be made to certain customers following a period of cold weather or when cold weather is forecast. n Winter Fuel Payments were introduced in 1997-98 and currently paid under Social Fund Winter Fuel Payments Regulations 2000, to provide automatic help to pensioner households to assist with fuel bills.
    [Show full text]
  • The Social Fund and Local Government
    234 the Social Fund and local government January 2006 research LGA Foreword The Social Fund is probably the most researched contemporary area of social security policy, particularly in relation to the size of its budget. We make no apology for returning to it yet again for just as it is heavily researched, so it is heavily criticised. A series of administrative changes to it over the years since it was introduced in 1988 have not dispelled the major criticisms of it – its small budget, mysterious decision-making procedures, high refusal rates, and dependence on loans – criticisms which have come from all quarters, including politicians, benefit advisers, academics, the National Audit Office, the Auditor General, the Social Security Advisory Committee, the Social Fund Commissioner, the House of Commons Select Committee, local government, the voluntary sector, trades unions representing those administering the Fund, and, not least from benefit claimants themselves. Despite early political commitments to reform it thoroughly or even abolish it and replace it with a more acceptable way of providing cash help to claimants on the lowest incomes, the New Labour government has persisted with the Fund and these criticisms remain. This report was commissioned to explore one less well-researched area, the impact of the Social Fund on local government. The sometimes apocalyptic fears expressed by local government social workers and benefit advisers in the run-up to 1988 have not, in the event, been realised. Nevertheless, despite the difficulties of collecting systematic data, and the fact that applicants to the Social Fund whose applications are rejected rarely mention local government as an obvious source of financial help (Finch and Kemp 2004) it is clear that the Fund has negative effects on local government, most of all in the human and financial resources which are expended in supporting claimants whose legitimate claims for help have been rejected by the Social Fund, largely because of its capped budget and poor decision-making.
    [Show full text]
  • Social Fund Guide
    Social Fund Guide This guide contains the Secretary of State's directions and guidance. It is intended for use mainly by Decision Makers and independent Social Fund Inspectors. Amendment 1 of 2012 - April 2012 Amendment 2 of 2012 – May 2012 Amendment 3 of 2012 – October 2012 Contents Part 1 – Introduction Part 2 – Community Care Grants Part 3 – Crisis Loans Part 3A – Crisis Loans pre-April 2011 Part 4 – Budgeting Loans Part 5 – The Budget Part 6 – Reviews Part 7 – Reviews by the Social Fund Inspector Part 8 – The Directions Part 8A – Transitional and revoked Directions Part 9 – Table of current year’s amendments Amendment 3 of 2012 2 Part 1 - Introduction Description of the Social Fund 1. The Social Fund (SF) is a scheme to help people with needs which are difficult to meet from regular income. It is made up of two distinct parts: • a regulated scheme which provides entitlement to maternity, funeral, cold weather and winter fuel payments for people who satisfy certain qualifying conditions • a discretionary scheme under which people may be eligible in certain circumstances for a: o Community Care Grant (CCG) - to meet, or help to meet, a need for community care o Budgeting Loan (BL) - to meet, or help to meet, an intermittent expense o Crisis Loan (CL) - to meet, or help to meet, an immediate short term need 2. This guide deals with discretionary payments only. Discretionary Scheme – appropriate officers 3. SF decisions on CCGs, BLs and CLs are discretionary. Decisions on such payments are made by officials who, acting under the authority of the Secretary of State, exercise functions of the Secretary of State in relation to discretionary social fund payments.
    [Show full text]
  • Unfair and Underfunded
    Unfair and underfunded CAB evidence on what’s wrong with the Social Fund This report was written by Alan Barton, National Association of Citizens Advice Bureaux October 2002 Contents 1. Summary and recommendations 1 2. Introduction 5 The need for change 5 What is the Social Fund for? 6 What does the Social Fund provide? 7 3. General problems with the Social Fund 9 Grants or loans? 9 Inadequate advice from social security staff 10 Is the budget adequate to meet need? 12 Is the Social Fund efficient and effective 14 Eligibility – the people who miss out 14 Alternative help- The Association of Charity Officers 17 4. Specific problems with the Social Fund 20 Community Care Grants 20 Budgeting Loans 23 Crisis Loans 27 Funeral Payments 33 5. Conclusion 39 Appendix: CABx that submitted evidence between January 1999 and July 2002 40 Unfair and underfunded Summary and recommendations 1. Summary and recommendations 1.1 The Social Fund exists to enable people on very low incomes to meet needs that they cannot afford from their normal benefit income. These needs include such things as the cost of clothes and other equipment for a new baby, beds and cookers for people setting up home after homelessness or mental illness, or the costs of replacing essential items destroyed in a fire. In this Evidence Report we draw attention to the manifest failings of the Social Fund to meet the needs of people on low incomes. These failings have left some of the poorest and most vulnerable people in society socially excluded and deprived of the necessities for a decent standard of life.
    [Show full text]
  • Money in Your Pocket Creating an Age Friendly Wales How to Claim the Right Benefits in Later Life
    More money in your pocket Creating an age friendly Wales How to claim the right benefits in later life Money matters We are Age Cymru. Age Cymru is the national charity for older people in Wales. We campaign, we research and we fundraise to make sure we build a better life for all older people. We ensure older people’s voices are heard, we challenge and change attitudes and we fight discrimination wherever we find it. We provide a range of national and local services and programmes directly to older people in the community and we ensure the highest standards so you can be assured of consistency and quality wherever you see the Age Cymru name and logo. Our family includes local Age Cymru partners and national partners, Age NI, Age Scotland and Age UK. Age Cymru Mariners House Trident Court East Moors Road Cardiff CF24 5TD 029 2043 1555 www.agecymru.org.uk Registered Charity 1128436 Date of publication: April 2021 2 More money in your pocket Contents What this guide is about 4 What you can claim Benefits at a glance 7 Your pension State Pension: you’ve earned it – make sure you get it 9 Pension Credit: tops up your weekly income 12 Your home Help with Council Tax 15 Help with housing costs 18 Help with heating costs: a warmer home for winter 20 Your wellbeing Help with urgent or one-off expenses 22 Help with health costs 24 Attendance Allowance (AA): money for your care needs 26 Making an application for AA 28 Common care needs to include 30 What if my application for AA is turned down? 31 Carer’s Allowance: extra cash to help with caring 32 Working-age benefits 33 Myth-busting 36 Useful organisations 38 This information leaflet has been prepared by Age Cymru and Age UK and contains general advice only, which we hope will be of use to you.
    [Show full text]
  • Benefit Changes Timeline
    Important benefit changes and news – timeline ‘Welfare Reforms’ Below is an overview of the main benefit changes and news from 2011 onwards, which is when the present Welfare Reforms began, mainly introduced by the 2010 and 2015 governments. Click here to go to 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019, 2020, 2021 and beyond. You can find more details on benefit changes and welfare reform on our website page: www.newcastle.gov.uk/welfarereform, where you can also read and sign up for our Benefit Bulletin. You can find out about how we are responding to these changes in the report ‘Newcastle’s response to the Government’s welfare reforms’ which was presented to reports to cabinet. The information here is as accurate as possible at the time of writing, May 2021. Produced by the Newcastle City Council Active Inclusion Service Email: [email protected] 1 Date Change Notes and sources 2011 January 2011 Health in Pregnancy Grant – abolished Budget 2010 Is a one off payment of £190. It is paid to most women who are at least Coalition Govt: 25 weeks pregnant and meet other criteria. It is abolished from January http://programmeforgovernment.hmg.gov.uk/j 2011. However women who reach the 25th week of pregnancy before 1 obs-and-welfare/index.html Jan 2011 will still be able to get it. BBC https://researchbriefings.files.parliament.uk/d ocuments/RP10-66/RP10-66.pdf page 1 January 2011 Support for mortgage interest Budget 2010 , Spending Review 2010 and Temporary reduced waiting time to 13 weeks extended till January Autumn Statement 2011 2013.
    [Show full text]
  • Local Welfare Provision
    Local government report by the Comptroller and Auditor General Local government Local welfare provision JANUARY 2016 Our vision is to help the nation spend wisely. Our unique end-to-end view of public sector service delivery allows us to provide commentary, advice and insight to local authorities to help achieve the best use of resources and improve public services. The Comptroller and Auditor General (C&AG), Sir Amyas Morse KCB, is an Officer of the House of Commons, independent of government and leads the NAO, which employs some 810 people. The Local Government and Accountability Act 2014 provides for the C&AG to conduct examinations into the economy, efficiency and effectiveness with which local authorities have used their resources in discharging their functions. The C&AG may publish the results of such an examination in such manner as he considers appropriate. Local government Local welfare provision Report by the Comptroller and Auditor General This report has been prepared and published under Section 7Z(A) of the National Audit Act 1983 as introduced by the Local Audit and Accountability Act 2014 Sir Amyas Morse KCB Comptroller and Auditor General National Audit Office 8 January 2016 This report examines how English councils have implemented local welfare provision since April 2013 and the challenges councils face sustaining provision. It provides advice to councils on issues to consider when deciding what support they provide to meet local welfare needs. © National Audit Office 2016 The material featured in this document is subject to National Audit Office (NAO) copyright. The material may be copied or reproduced for non-commercial purposes only, namely reproduction for research, private study or for limited internal circulation within an organisation for the purpose of review.
    [Show full text]