The NAO reported that of the seven services examined, six aimed to achieve 100% cost-recovery, but these six averaged only 88% recovery in 2023-24, leading to a shortfall of £340 million.16 The Treasury acknowledged that it has perhaps been too passive, relying primarily on accounting officers. Treasury accepted that it now needs to adopt a more systematic approach to monitoring, assessing and supporting departments in setting fees and charges. The Treasury told us it plans to improve regular assessment, transparency, efficiency and sharing best practice.17