2.27 The Cabinet Office requirement for all departments to produce data quality action plans by November 2011 has been deferred. The overall transparency agenda involves public bodies releasing multiple types of information. The range covers data approved as official statistics, which are subject to data protocols and reviews, to data sets taken directly from operational systems. There is variation in the intended accuracy of data sets, and degrees of control. In some cases, there are judgements to be made between the speed of release and data quality. The Treasury's guidance on itemised spending data states explicitly that to produce timely data, information should be released as it was originally recorded in financial systems, unless there are material changes to the data. Disclosures about data quality for these releases are not required.14 However, in January 2011 the Treasury required all main departments to produce data quality improvement plans outlining steps to improve the standardisation and quality of spend data.