Recommendation 24

The NAO found that while the Government Internal Audit Agency (GIAA) looked at the processes the functions used to calculate and assure the savings claimed, it did not consider whether the efficiency savings created adverse effects on other parts of government. The scope of the GIAA’s audit did not include assurance over whether savings affect resilience planning, service user experience, or add costs to other parts of government. In addition, the NAO found that the Cabinet Office did not ask functions to assess whether their savings might add costs in other areas, because it considered that this was not always possible or proportionate.36