DWP acknowledged that cultural change can be the hardest part of any transformation programme. It told us that this requires leadership to help people understand the change that is coming, why the change is a good 35 Qq 19-20 36 C&AG’s Report (customer service), paras 2.2, 2.3 37 Q 25 38 C&AG’s Report (customer service), paras 3.10, 3.11 39 C&AG’s Report (customer service), para 3.17 40 Q 30 12 thing and how they have a part to play in making the change. DWP said it took comfort from its wider experience of delivering service transformation, such as on UC where it had moved staff away from relatively low–grade paper-based processing into more interesting customer-facing work.41