The lack of common data standards across government further complicates benchmarking and granular cost analysis because it makes data more difficult to analyse and interpret.35 GFF told us that the introduction of new Enterprise Resource Planning systems and new data standards for back-office processes such as finance and human resources offer the potential for improved consistency.36 However, this will not necessarily address the costs of services provided by operational departments to citizens and businesses. Furthermore, technical solutions alone are insufficient–we heard that cultural and process reforms are also needed.37