If the government does decide to proceed with the current procurement process for the National Broadband Plan after publishing the Smyth report it is almost impossible to see how value for money can be ensured for the taxpayer #NBP 1/ Anyone who reads the ownership report published by KPMG which set out the various ownership options for the NBP prior to the current tender can see that the entire rationale for adopting a gap funding approach was based on their being strong competition for the contract /2