8.28 The Department should look to move in the direction of the new model as a priority, in stages, as the enablers are put in place. Inevitably, it will take time to put some of these enablers in place, such as the necessary skills within the Commands, the single version of the financial truth, and clear terms of delegation. Some have argued that the books must be completely balanced before the new financial model could work. Others have argued that at least the early years would need to be broadly in balance, allowing the Commands to make their own recommendations about where savings in later years might be found. Clearly the books need to be balanced irrespective of what financial model is used. The Department will wish to consider the speed, in consultation with the Treasury, with an eye to the over-riding need to retain financial control.