Source · Select Committees · Public Accounts Committee

Recommendation 14

14 Acknowledged

“Quick wins” often mask persistent issues like poor data quality and cultural barriers.

Conclusion
“Quick wins” can be valuable. However, we are concerned that they often mask deeper and more persistent issues like poor data quality and entrenched cultural barriers. As the Cabinet Office has itself identified, these will need ongoing tenacity and effort if substantial progress is to be made in addressing them.34 30 Q 115 31 C&AG’s Report, para 4 32 Qq 139, 149 33 Qq 114, 115 34 Qq 111, 125, 150 11
Government Response Summary
The government agrees with the Committee’s recommendation. They will implement practical costing guidance by July 2026, which will sit alongside Managing Public Money and Value for Money.
Government Response Acknowledged
HM Government Acknowledged
The government agrees with the Committee’s recommendation. Target implementation date: July 2026 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.