SPARC Working Paper – Value for Money

Itad is part of a consortium managing the State Partnership for Accountability, Responsiveness and Capability (SPARC) programme for DFID in Nigeria – responsible for leading on the internal M&E function. SPARC has been at the forefront in responding to an increased need for DFID programmes to assess and report on VFM during implementation, and to use this assessment to inform programme management.

The purpose of this paper is to assess the extent to which the State Partnership for
Accountability, Responsiveness and Capability (SPARC) Programme is delivering Value for
Money (VFM) in order to both inform internal programme decision making and the external
annual review. The paper documents the overall approach SPARC uses to secure VFM,
assesses a number of VFM indicators and draws conclusions about VFM delivery within the
programme.