The benefits of the strategy have not been properly quantified. The Cabinet Office did not calculate anticipated benefits of the refreshed strategy, and instead has relied on clusters developing cost and benefits figures as parts of their own separate business cases. These business cases have identified potential benefits of £2 billion at an estimated cost of £0.9 billion. However, clusters have not calculated these figures on a consistent basis, making it difficult to come to a clear financial picture of the strategy. In addition, there is no information available on potential benefits for the two clusters that have begun implementing their plans. The Cabinet Office is working with HM Treasury and clusters to ensure that costs and benefits are calculated on a consistent and comparable basis and are subject to external validation. The Cabinet Office expects this work to be completed in approximately three months and says it will then update its “Case for Change” to include this cost and benefit data. Recommendation 4: The Cabinet Office should develop a complete and consistent picture of the costs and benefits of the strategy. It should report progress to us in its six-month update, providing quantified potential efficiency savings.