Addressee: Government Finance Function · Source location: Page 9, 18a
the GFF should refine, publish and maintain its theory of change showing how the activities under its strategy contribute to improving the government?s financial management. It should use the theory of change to: help develop success measures; identify and manage risks to delivery; prioritise its central resources; and support discussions across government about how the wider civil service can contribute to improving financial management
Response position:
Accepted
Delivery:
In progress
· Q4 2026-27
· Confirmed by NAO
Addressee: Government Finance Function · Source location: Page 9, 18b
The GFF should coordinate with departments, shared service providers and other central partners to define and implement a consistent, cross?government approach to Senior Civil Service budget holder financial management capability, to strengthen demand for finance insight and support better decision?making. This should include: (i) agreeing a baseline of knowledge and behaviours expected of Senior Civil Service budget holders; (ii) mapping and learning from existing departmental schemes (for example, budget?holder ?licence? models); and (iii) updating and promoting a coherent training offer that complements the GFF?s work on strengthening the finance business partner role
Response position:
Accepted
Delivery:
In progress
· Q4 2026-27
· Confirmed by NAO
Addressee: Government Finance Function · Source location: Page 9, 18c
The GFF should engage senior government non-executive directors with a non-government background and relevant skills to provide independent challenge over the life of the strategy.
Response position:
Accepted
Delivery:
In progress
· Q4 2026-27
· Confirmed by NAO
Addressee: Government Finance Function · Source location: Page 9, 18d
The GFF, through its Innovation Committee, should support structured experimentation in AI use across the finance profession by: (i) defining priority problem areas where AI could improve productivity and quality; (ii) capturing and sharing learning on opportunities and risks from pilots; and (iii) championing the most effective use cases so that departments can adopt them with confidence. The GFF should set out how it will identify, assess and disseminate ?what works? so that experimentation leads to adoption, not just isolated pilots
Response position:
Accepted
Delivery:
In progress
· Q4 2026-27
· Confirmed by NAO
Addressee: Government Finance Function · Source location: Page 9, 18e
The GFF should use its influence to coordinate action to remove the barriers to scaling up appropriate AI use across government, such as through its work to support the standardisation of financial data.
Response position:
Accepted
Delivery:
In progress
· Q4 2026-27
· Confirmed by NAO
Addressee: Government Finance Function · Source location: Page 10, 20f
the GFF should provide greater action-orientated insight to departments on their strengths and development areas relative to other departments, to support peer learning
Response position:
Accepted
Delivery:
In progress
· Q4 2026-27
· Confirmed by NAO
Addressee: Government Finance Function · Source location: Page 10, 20g
The GFF should use the results of annual departmental assessments and the balanced scorecard to provide HM Treasury with structured insights into how Project RESET is affecting departments? financial management maturity, in a way that supports evaluation, learning and targeted support.
Response position:
Accepted
Delivery:
In progress
· Q4 2026-27
· Confirmed by NAO
Addressee: HM Treasury · Source location: Page 10, 20h
HM Treasury should develop an evaluation plan for Project RESET, to support learning and understand the extent to which it is improving the control and accountability framework and supporting better value for money; in doing so it should draw on the discussions facilitated across government by the GFF.
Response position:
Accepted
Delivery:
In progress
· Awaiting opportunity
· Confirmed by NAO