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This memorandum is part of the ongoing work that the NAO is doing to look at the reform of the civil service and the role of the centre of government. Since 2004, central government has sought to reduce the cost of administering finance, human resources and procurement services through sharing back-office functions. In July 2012 the Committee of Public Accounts issued a report commenting on the emerging strategy that the Cabinet Office was developing. The recommendations made in the report were designed to help the government succeed with its new strategy and to learn from previous initiatives.
