The Brennan report is a comprehensive analysis of what is so wrong with the system. It points out that fundamental flaws in the structures of management and control are obvious. They are too fragmented and no one person or agency is accountable for performance. There is no accountability for value for expenditure and no financial management, risk management or performance management. There is no flow of information between different arms of the system and a distinct lack of data on the level of costs. This leads to a complete lack of forward planning. While recognising the unprecedented investment in the service, the Brennan report concludes that fundamental reform in how the system is organised and managed, along with changes in the financial management and control, is essential to any attempt to improve the service.