Cabinet Office functional savings

a) be clear about what savings it is reporting, to what extent central functional teams contributed to the savings, and make sure it is consistent in its application of this approach with each function

b) include in its report an explanation of: ? the challenges and limitations of calculating and reporting efficiencies, ? how it intends to use the figures produced by functions, ? why the different methodological approaches used are robust enough to support their intended purpose, and ? the extent of the assurance provided by GIAA over the figures in the functional efficiency savings

f) more broadly, as Cabinet Office continues to refine its reporting of efficiencies, it should work with HM Treasury to make sure that their approaches align where possible and are complementary, and that lessons learnt and good practice from both exercises are being shared across government

c) set out the approach it expects functions to take in identifying and calculating efficiencies, based on the good practice set out in Figure 7 of this report and considering the Government Efficiency Framework

d) consider broadening its functional savings exercise to include all functions

e) work with the functions to ensure GIAA?s recommendations are responded to in a timely way in accordance with GIAA?s expected timescales