1.28 In the longer term, systems should be put in place to enable management information on the costs of back office operations to be easily collected and reported as an integral part of the public sector management reporting system. Over time, the HM Treasury system used to collect public sector financial information centrally ('COINS' - the Combined Online Information System) should be enhanced where possible to collect this back office data categorised by function. Initially, this should include management information for central government departments, executive agencies and NDPBs. In the longer term, the aim should be to expand this to back office operations outside central government. The system will be replaced over the next few years and a common chart of accounts for back office operations should be considered as part of the replacement. The new system should also have the functionality to better integrate performance and financial information.
| Recommendation 1.6: HM Treasury should enhance COINS10 functionality where possible to collect data on the cost of back office operations for all central government departments, executive agencies and NDPBs, centrally and seamlessly on a monthly basis as part of forecast outturn, using consistent definitions. As part of the COINS replacement, a common chart of accounts should be considered for back office operations and the integration between performance and financial data should be increased. |
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10 The HM Treasury system used to collect financial information relating to Government Accounts and Resource Budgets.