1.1 The government agrees with the Committee’s recommendation. Target implementation date: Summer 2026 1.2 The Cabinet Office has commissioned departments for spending data on their top ten suppliers across three categories: consultancy, contingent labour, and professional services. If a supplier is identified as a top ten supplier in any one of these categories, all other spending with that same supplier in the remaining two categories must also be reported, even if that spending would not otherwise place the supplier in the top ten for those other categories. 1.3 This is a proportional approach to meeting the Committee’s recommendation and ensures that data provided is useful and allows the Committee to see spending with the biggest suppliers and any overlap between the categories. 2.1 The government agrees with the Committee’s recommendation. Target implementation date: Autumn 2026 2.1 All departments are expected to comply with central guidance and reporting obligations. There is some anecdotal evidence of issues rather than systemic non-compliance. 2.2 The Cabinet Office has commissioned the Government Internal Audit Agency (GIAA) to carry out a review of 15 organisations with significant consultancy spending. The review will look at whether organisations are adhering to definitions of consultancy spending as set out by the Cabinet Office and whether they have appropriately implemented controls that the Cabinet Office has asked them to. The department will write to the Committee with GIAA’s findings and the steps the Cabinet Office will take as a result.