The concept of Value for Money Review (VFMR) as a management tool was pioneered by our firm in Nigeria. We carry out reviews for clients interested in ensuring their scarce resources have been and are still being utilised in the pursuit of economy, efficiency and effectiveness which are the foundations for productivity anchored on continuous cost reduction. VFMs are suitable for large and mega sized capital projects and provide assurance to stakeholders that the project was carried out efficiently, economically and effectively. Typically these include infrastructural or energy related projects that are capital intensive and highly technical in nature