4.1 The government agrees with the Committee’s recommendation. Target implementation date: Spring 2026 4.2 The department will continue to work with the Committee to ensure they have sufficient and timely information to enable them to undertake their roles in the context of any similar situations in the future. The department is keeping under review how this is done in the most extreme cases where secrecy poses a challenge to the normal processes. This will be covered by the new guidance issued by the Treasury Officer of Accounts on how to act in the event of a super-injunction. 4.3 The government agrees with the Committee’s recommendation. Target implementation date: Spring 2026 4.4 The Treasury will issue a Dear Accounting Officer letter to provide guidance on this issue. This will include guidance on the principles and practicalities of sharing information with the Comptroller and Auditor General (C&AG) in the event of a super-injunction, with particular consideration of the statutory duty to give assistance, information and explanation to the C&AG to enable them to meet their statutory duty to examine government department’s accounts. The guidance will then be incorporated into the next update of Managing Public Money.