FOI002999 FOI Finance

I am writing to request information under the Freedom of Information Act 2000.

Please provide:

1. The total value of expenditure written off or impaired in each of the past three financial years in relation to projects that were cancelled, paused, or not completed as planned.

2. Where held, a list of the 10 highest-value such projects since 1 April 2020, including:

* A brief description of each project and if it was cancelled, paused or not completed as planned
  * The amount spent prior to cancellation or abandonment

3. Any internal category, classification, or accounting treatment used to record such expenditure (e.g. capital write-offs, aborted project costs).