MJA has been appointed as Independent Alliance Auditor for the Midlands Rail Hub Alliance, with services commencing on 22 October 2026. The commission combines independent audit, cost and process verification with an early “Setting up for Success” programme designed to strengthen the commercial foundations on which the Alliance will deliver.

Drawing on approaches developed through our REAL Alliance experience, we bring together early testing of partner systems, practical resolution of commercial issues and a performance incentive linked to timely, accepted annual audit reporting. The value for the client is an assurance service designed to help establish reliable information and effective controls from the outset, then use that foundation to focus scrutiny where it matters most.

The Midlands Rail Hub Alliance brings together Network Rail, VolkerRail, Laing O’Rourke, AtkinsRéalis and Siemens Mobility to design and develop the programme and support its build phase. Network Rail describes it as a major upgrade to improve connectivity across the Midlands. [1]

Across an alliance, partner systems and commercial processes must produce a consistent view of cost and performance. Differences in coding, evidence, certification or interpretation of Defined Cost can leave leaders with unresolved questions at the point when decisions are needed. Shared pain/gain arrangements make the reliability of those inputs particularly important.

MJA’s appointment through VolkerRail, on behalf of the Alliance, provides independent scrutiny of commercial, financial and governance arrangements, with direct reporting to the Alliance Board. Our remit is to verify how costs are incurred, allocated and certified against the Alliance Contract and its governance procedures.

Mobilisation is a substantive part of the commissioned service. It includes Alliance Contract familiarisation, agreement of the Audit Plan, review of partner finance systems, scrutiny of certification and costs to date, and interim system, earned value and statement reviews. Progress will be reviewed by the Board six months after award.

Our proposal develops this into a cross-partner commercial health check: testing the consistency of systems, data, reporting and responsibilities, and examining the strength of first- and second-line self-assurance. It also brings forward lessons on terms of reference, standardised reporting and targeted sampling, to be developed through the agreed Audit Plan.

The intended benefit is earlier identification of inconsistencies, clearer evidence requirements and fewer issues left to accumulate into a retrospective cost debate. Stronger self-assurance can support a more proportionate independent audit programme where testing demonstrates that controls are reliable. Audit coverage will remain driven by evidence and risk.

This commission carries forward MJA’s practical development of the Setting up for Success approach and auditor incentivisation from REAL Alliance. That experience informs how we frame early reviews, connect findings to commercial decisions and encourage timely closure of audit work. Each application is tailored to the new Alliance’s contract, governance and stage of delivery.

The ongoing remit covers periodic commercial and financial audits, reimbursable costs, allocation methods, governance and controls, certifications and financial statements. It also includes review of pain/gain calculations and earned project value reporting, corrective recommendations and follow-up of agreed actions.

Our approach connects a finding with its commercial impact and a practical route to resolution. Working with the Alliance’s commercial team helps establish the facts and explore corrective action; independent judgement and direct Board reporting keep the conclusion accountable. Management remains responsible for its systems, decisions and implementation.

The proposal provides for risk-rated findings, evidence indexes and action logs with owners and deadlines. This is intended to give leaders a usable view of unresolved issues, rather than simply a growing list of queried costs. Reporting can then distinguish evidence gaps, contractual interpretation and control weaknesses, helping the Alliance direct its response.

The appointment links an adjustment to MJA’s fee to the submission and Alliance acceptance of the final annual audit report. Earlier accepted reporting attracts a positive adjustment; late accepted reporting attracts a negative adjustment. The terms also provide for agreed changes to target dates where the Alliance or a partner causes delay.

This brings a measurable service commitment into the assurance relationship. It is intended to encourage timely completion and make the auditor’s delivery performance visible to the client, while retaining the need for an accepted final report. Timeliness must be achieved through effective planning, evidence readiness and issue resolution, with the scope and integrity of audit conclusions preserved.

There are two distinct incentive relationships. The Alliance’s pain/gain calculations are part of what MJA audits. MJA’s own reporting incentive concerns the delivery of that audit service. Keeping those roles clear is central to presenting the innovation credibly.

Major infrastructure alliances illustrate the importance of joining collaboration to commercial discipline. East West Rail demonstrates coordinated delivery across owner and partner organisations. Anglian Water’s @one Alliance explicitly connects its delivery model to outperformance against target cost. Network Rail’s Southern Renewals Enterprise extends collaboration into a long-term model with joint incentives for outcomes. [2–4]

These examples suggest a practical opportunity for alliance owners: test the systems and evidence that underpin collaboration before weaknesses become embedded. MJA’s Midlands Rail Hub commission applies that principle through early assurance, ongoing cost verification and a reporting incentive within one appointment.

The intended benefits are a clearer commercial baseline, more consistent partner information, earlier visibility of risk and a disciplined route from findings to action. Over time, reliable self-assurance should help focus independent review effort, while timely accepted reports give the Board a firmer basis for decisions.

This is a live commission at an early stage; those benefits remain objectives to be evidenced through delivery. The case for MJA is already concrete: an appointed Alliance Auditor with a commissioned mobilisation phase, direct Board reporting and an incentive tied to its own reporting performance.