RDI 6 and 7 – Cut Off and Qualifying Expentiture. What steps can a company take if a project is rated C or lower for RDI 6 or 7 where the index is lower than 50%?

If there are no alternatives in assessing cut off (beginning, end and excluded activities) or qualifying expenditure with greater accuracy, the company could consider claiming on reduced costs in order to provide greater certainty that the amount claimed could not be considered excessive. Going forward, we would recommend that new processes and controls are implemented to ensure improved accuracy in identifying qualifying activities and costs.