The tests for Government expenditure

• Is the activity essential to meet Government priorities?

• Does the Government need to fund this activity?

• Does the activity provide substantial economic value?

• Can the activity be targeted at those most in need?

• How can the activity be provided at lower cost?

• How can the activity be provided more effectively?

• Can the activity be provided by a non-state provider or by citizens, wholly or in partnership?

• Can non-state providers be paid to carry out the activity according to the results they achieve?

• Can local bodies as opposed to central government provide the activity?