Recommendation 7

We also asked whether departments were expected to include their efficiency savings as part of their Annual Report and Accounts. The Treasury told us that while some chose to, they were not required to as standard, but that this was something it was currently looking at. For example, it explained that the Ministry of Defence provided details of its efficiency savings that were audited and reviewed annually, but that the approach across departments was inconsistent. It noted that as part of developing its new Efficiency Framework, it hoped to be able to provide publicly audited information on the efficiency savings made by departments, but that this would take “several years to be done properly, thoroughly, and well”. The Cabinet Office was not able to say when it thought that it would have a “forward Spending Review long look over what efficiency frameworks to this level of audited standards are going to come in” but that it would be a multi-year commitment.10 Calculating the savings achieved by functions