Mr. Ed Hearne:

On that final point on the degree to which things are obligatory, our experience has been that in building up public financial reforms that the more we can do to build out the community practice within the Civil Service and within Government agencies, the more we can foster those networks, show good practice and show the benefit and impact of such initiatives. We found that coupled with some mandatory requirements where necessary, that is the approach to take to get these reforms to take root. Everything we have talked about with the various senior officials groups and the gradual implementation since the 2018 pilot has been very beneficial, showing the benefit of gradually building it up.