The Department cannot currently demonstrate that its approach to fraud and error within child maintenance is proportionate as it has not assessed the risk or level of actual fraud and customer error within child maintenance as would be required if it was public expenditure.77 The Department reassured us that, despite this, it does not treat tackling child maintenance fraud (where children often suffer as the end user) with any less enthusiasm than it does tackling fraud against the taxpayer. It told us that it “will look at what more we can do” to tackle child maintenance fraud.78 The Department has already consulted on some legislative changes to the way that child maintenance is calculated, including taking into account certain types of unearned income that it can pick-up readily from HMRC (so a ‘variation request’ from the receiving parent will not be required).79 It also told us that “data analytics is another source where we can potentially do more”, including making better use of intelligence sharing across government.80 Cost savings and transformation