A programme to bring all properties up to a minimum of EPC C forms part of the Asset Management Strategy, with the costs incorporated into the financial plan.  The board has agreed a clear approach to the use of exemptions, including the cost limit of £10,000 per property, ensuring accountability to both tenants and lenders.   Progress with the delivery of the programme is closely monitored, with key risk indicators in place to highlight issues that could affect the delivery of the programme on cost and on budget.  These could include market expectations on the cost and availability of components using, for example, the Purchasing Managers’ Index.