The Treasury acknowledged that its system is largely reactive rather than strategic, relying on accounting officers’ general duty in respect of value for money, and periodic spending review targets to drive efficiency. It recognised the potential of emerging technologies, such as Artificial Intelligence, to reduce administrative costs and improve service delivery. The Treasury told us that departments are driven by both incentives and ongoing obligations to encourage them to adopt efficiency measures. Therefore, the Treasury stated that they intend to adopt a more proactive approach to embedding efficiency incentives across government.54 53 Qq 72-73 54 Qq 70, 74 16