

LONDON: The Stationery Office | Ordered by the |
This report has been prepared under Section 6 of the National Audit Act 1983 for presentation to the House of Commons in accordance with Section 9 of the Act.
John Bourn | National Audit Office |
The National Audit Office study team consisted of:
Philip Airey, Marisa Chambers, Jenny Davies, Linda Mills and Charles Nancarrow
This report can be found on the National Audit Office web site at www.nao.org.uk
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