1.13 The National Audit Office's focus is on sustainable value for money, which we define as the optimal use of resources to achieve the intended outcomes. It is important to make clear how we are using the term 'efficiency' in this report. We used the following three categories to distinguish the extent to which outputs and outcomes would be affected by the savings we examined:
• Cash-releasing efficiency savings: These savings involve an expected reduction in costs while maintaining the same outputs or outcomes.
• Other efficiency savings: These savings generate an expected improvement in the outputs or outcomes delivered, while the cost is maintained at the same level or reduced. Savings in this category are the ones where we have been unable to identify the extent to which they are cash releasing, if at all.
• Cash-releasing scope reductions: These savings involve a reduction in outputs or outcomes in order to reduce costs. This type of saving does not typically improve value for money, although it does free up resources that can be used for other purposes.