Like any area of a business health and safety can result in excessive and unnecessary expenditure if it is not managed properly. In a recent project of ours, a multi national organisation in the tech industry asked us to assess how their current budget for health and safety was been spent and to identify gaps in their safety management system. During the project, we found that training was often unnecessarily duplicated due to inadequate management of training records, there was no one person within the organisation taking a lead for managing the health and safety budget and there was not a clear understanding among employees and management what their health and safety duties were.