The NAO report highlighted that persistent imbalances can also create potential inequities for users. When government bodies undercharge for services, cumulative losses are often recouped through higher fees for future users. Conversely, when services over-recover, current users end up overpaying.22 We were interested to hear how the Treasury make sure users are not unfairly affected. The Treasury acknowledged this is a challenge and hopes to address this through stronger incentives for departments to encourage lower costs through efficiencies.23