d It is not clear how far spending reductions represent year-on-year changes in efficiency, or whether front-line services are affected. The Treasury and Cabinet Office are developing common reporting formats for accounts and other departmental performance information. They need to establish consistency between:
● the data available for the public to assess departmental performance, including outcome measures;
● central departments' information requirements; and
● the programme and administrative spending reported by departments and their arm's‑length bodies in the resource accounts audited by the National Audit Office.
e Departments do not consistently adopt good practice in taking a structured approach to cost reduction. The Treasury monitors departments' overall spending while the Efficiency and Reform Group intervenes in specific areas that benefit from a common approach. The central departments should work together to form a shared understanding of progress and gain an overview of departments' strategic capability. The Treasury and Cabinet Office should develop mechanisms to challenge, intervene or provide more support for weaker departments, including using experts across departments. They should agree how to align these across their respective roles and work with cross‑government governance structures where possible.