Recommendation 14

HM Treasury said that its focus remains on implementing the 2011–2015 reforms in full and that its reforms will have an impact over the very long-term. HM Treasury acknowledged there will come a point where it will need to undertake much more detailed evaluation.30 26 Qq 61–63; C&AG’s Report, para 5 27 Qq 15, 89; C&AG’s Report, para 15 28 Committee of Public Accounts, The impact of the 2007–08 changes to public sector pensions, HC 833, Thirty- eighth Report of Session 2010–12, May 2011 29 Q 74 30 Qq 37–38, 57, 74 12 Public Sector Pensions 2 Impact on employers and employees Impact on employers and frontline services