Recommendation 26

In order to produce a Plan which is effective, realistic and affordable, the Department needs to have in place the right arrangements and capabilities, many of which have previously been absent or incomplete. With such a financially complex Plan, it is vital for the Department’s people to have strong financial skills. And necessary to underpin success is the need for a culture in the Department which is open, collaborative and innovative so that complex problems can be solved imaginatively and decision-makers can have a clear- eyed view of what is happening.57 Financial skills