Source · Select Committees · Public Accounts Committee
Recommendation 12
12
Accepted
GFF co-produces good practice guidance with receptive departments to meet efficiency targets.
Conclusion
GFF is seeking to co-produce guidance with departments demonstrating good practice.27 Both Cabinet Office and GFF said that departments are receptive to this push, especially given the efficiency targets they are expected to meet as set out in the 2025 Spending Review.28 To support this, GFF told us that it will work through the Finance Foundations Group to explore what can be done in more detail.29 24 Qq 126, 127, 128 25 Qq 93, 141 26 Qq 93, 139 27 Q 157 28 Qq 105, 110, 113, 141 29 Qq 98, 109, 158 10 2 Legacy systems, single service owners and overall leadership Addressing the barriers posed by legacy systems
Government Response Summary
HM Treasury and the Government Finance Function are co-ordinating practical costing guidance, produced with departments and informed by NAO advice, to provide a common, proportionate approach to service costing.
Government Response
Accepted
HM Government
Accepted
2.2 HM Treasury and the Government Finance Function are co-ordinating practical costing guidance, produced with departments and informed by NAO advice. The guidance will sit alongside Managing Public Money and Value for Money and provide a common, proportionate approach to service costing, including activity‑based techniques, overhead apportionment, staff‑time capture options, and linking costs to outcomes.