The Cabinet Office considers that it oversees the overall Shared Services Strategy, but not for each of the five clusters’ successful delivery.40 The Cabinet Office considers that the senior responsible owner and lead department Accounting Officer of each cluster are responsible for their respective programme. The Cabinet Office shared that the cluster-based approach to accountability had been a conscious and pragmatic choice over delivering shared services as one single government project.41 The Cabinet Office also noted that a cluster-based governance model was ministerial preference. In the department’s opinion, the current two-tier governance structure allows it to bring clusters together for decisions affecting delivery and interdependencies with other change programmes.42 36 Q 82 37 The Register, Capita £370M bid 40% under UK.gov estimate for Oracle HR and finance system project 38 C&AG’s Report, paras 1.17, 1.20, 1.22, 3.5 39 Qq 2, 14, 73 40 Q 7 41 Q 8 42 Q 15 13