The Cabinet Office treats shared services as a strategy rather than a single change programme. It therefore failed to produce a full strategy-level business case from the outset. The case for change it produced in its place 4 C&AG’s Report, figure 3 5 C&AG’s Report, para 15 6 C&AG’s Report, key facts page, figure 5 7 Letter from the Cabinet Office to PAC dated 3 June 2026, p. 4 8 Committee of Public Accounts, Shared services written evidence 9 Letter from the Cabinet Office to PAC dated 3 June 2026 9 lacked the required detail on the benefits and costs of shared services.10 In 2023, the previous Public Accounts Committee recommended that the current strategy should be supported by a regularly-updated case for change, revised to include realistic and complete business case information in line with HM Treasury guidance.11 Despite these warnings, the Cabinet Office told us that it still refers to the clusters’ business cases for work on benefits and costs, as the department chose to manage the strategy as five different change programmes rather than one single project.12