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Structured cost reduction

Short Guide to reorganising arm’s length bodies

This paper highlights key issues for public bodies to consider in closing and merging arm’s length bodies.

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Drawing on our financial audit and value for money work, we have identified a number of areas where government is currently facing particular challenges. One challenge is to implement effectively decisions to close or merge a number of arm’s length bodies. This paper highlights key issues for public bodies to consider in facing this challenge.

December 2010