The NAO report notes that some areas within the Department do not consider fraud to be a major risk and can be reluctant to engage with counter-fraud teams.25 The Department told us a number of times that it is not complacent and that senior leadership is placing “great importance” on establishing the right culture of trust and collaboration between teams across the organisation.26 It explained that maximising the value it gets out of every pound of taxpayers’ money will require it having the right controls, skills and capability, but also the right culture and, ultimately, leadership.27