Endnotes

a  Comptroller and Auditor General, Department for Culture Media and Sport: Financial Management, Session 201011, HC 821, National Audit Office, March 2011.

b  Comptroller and Auditor General, Department for Transport: Reducing costs in the Department for Transport, Session 2010-12, HC 1700, National Audit Office, December 2011.

 HC Committee of Public Accounts, Progress with VFM savings and lessons for cost reduction programmes, 4th Report of Session 201011, HC 440, November 2010.

d  Comptroller and Auditor General, Reducing costs in HM Revenue & Customs, Session 2010-12, HC 1278, National Audit Office, July 2011.

e  Comptroller and Auditor General, Department of Health: Delivering efficiency savings in the NHS, Briefing for the House of Commons Health Committee, National Audit Office, September 2011.

 Comptroller and Auditor General, Department for Work and Pensions: Reducing costs in the Department for Work and Pensions, Session 201012, HC 1089, National Audit Office, June 2011.

g  Comptroller and Auditor General, Ministry of Defence: Major Projects Report 2011, Session 2010-12, HC 1520, National Audit Office, November 2011.

h  Comptroller and Auditor General, Ministry of Defence: Managing Change in the Defence Workforce, National Audit Office, forthcoming.

i  Comptroller and Auditor General, Foreign and Commonwealth Office: Spending reduction in the Foreign and Commonwealth Office, Session 201011, HC 826, National Audit Office.

 Comptroller and Auditor General, Progress in improving fnancial management in government, Session 201011, HC 487, National Audit Office, March 2011.

k  Comptroller and Auditor General, Department for Education: Oversight of financial management in local authority maintained schools, Session 2010-12, HC 1517, National Audit Office, October 2011.

l  Comptroller and Auditor General, Department for the Environment, Food and Rural Affairs: Managing Front-line delivery costs, Session 2010-12, HC 1279, National Audit Office, July 2011.

m  Comptroller and Auditor General, Ministry of Justice: Financial management report 2 0 11, Session 201012, HC 1591, National Audit Office, November 2011.

n  Comptroller and Auditor General, Department for Business, Innovation and Skills: reducing bureaucracy in further education in England, Session 201012, HC 1590, National Audit Office, December 2011.

o  Comptroller and Auditor General, Department for International Development: Financial Management Report, Session 201012, HC 820, National Audit Office, April 2011.