The NAO has examined the aims of the Civil Service Reform Plan, and identified risks and challenges government should consider as these arrangements develop.

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This memorandum has been prepared at the request of the Public Accounts Committee to inform its discussions with the leadership of the civil service about the Plan. The NAO has examined the background to the Plan, its aims and the lessons from past reforms. The memorandum also identifies important risks and challenges that government should consider as it develops these arrangements.