Good practice in forecasting cash flow and managing payments exists, but is not systematically adopted across government

g)  The Treasury is already working with departments to improve their performance, but should focus more on those departments with the greatest scope to improve, based on current performance and the context in which they operate. In light of the tighter fiscal position, it should work with all departments to help them identify how they can improve their forecasting accuracy, particularly at the end of the financial year, without compromising the policy of minimising cash balances held in commercial accounts.