Recommendation 19

We asked the Treasury whether, as the lead for the Finance Function, it had shared the methods it had put in place to develop savings with other functions. The Treasury told us that the heads of functions met regularly as part of the Government Finance Function Efficiency and Performance Group, which focused on sharing best practice within functions, between functions, and across departments. However, the NAO, concluded that the Cabinet Office did not share examples of good practice between functions, although functions would welcome this. The GIAA recommended that the Cabinet Office produced “principles-based” guidance for functions about how savings should be calculated and presented.26