We take into account a full range of information with departments when making adjustments to spending plans and budgets. Departmental Accounting Officers are responsible for assessing and assuring the impact and value for money of their ODA programmes on an ongoing basis in line with Managing Public Money. ODA spending will be presented to Parliament to vote upon through the normal Supply Estimates process and will be audited by the NAO when departments produce their annual report and accounts, as per normal process.