Machinery of

government changes
Best practice handbook

CONTENTS
Overview.................................................................................................................................3
PART ONE
Introduction............................................................................................................................4
What is a machinery of government change
Key principles
Machinery of government considerations..........................................................................7
Considerations
The decision making process
Announcing the change to Parliament
Arm Length Bodies...............................................................................................................9
Machinery of government changes and Arms Length Organisations
Establishing Non Ministerial Departments
Executive Agencies and NDPBs
Non Departmental Public Bodies
Legal and Constitutional Advice and Support..................................................................12
PART TWO
Implementing a machinery of government change..........................................................14
Introduction
Advice for new and receiving departments
Advice for transferring departments
Finance and Resource Transfers.......................................................................................18
Appointing Accounting Officers and Finance Directors
Financial provision
Headcount
Assets
Corporate services
Transition costs
Financial and accounting adjustments
Arbitration
Transfer of records, information and knowledge............................................................23
Evaluation............................................................................................................................26
Annexes...............................................................................................................................27
Annex A: Machinery of government considerations
Annex B: Arms length Bodies key features
Annex C: Key Contacts
Annex D: Further Information

OVERVIEW
The Machinery of government
The Prime Minister is responsible for the
overall organisation of the government and
the allocation of functions between ministers.
As powers generally rest with the Secretary
of State and departments do not have their
own legal personality, the structure of
Government departments tends to change to
reflect the allocation of functions to ministers.
It is essential that the Prime Minister is able
to structure the government as he sees fit to
respond to new challenges. This can mean
that machinery of government changes
happen very quickly and as such there can
be no hard and fast rules about them.
This handbook
This handbook provides guidance on the
process of making machinery of government
changes, as well as offering advice to
departments in their first days, weeks and
months after a significant machinery of
government change.
This handbook has been written primarily for
use by the civil service and is intended to
record best practice, not to establish any
legal obligations.

The handbook consists of two parts. The first

part sets out why a machinery of government
change might occur and the process for
assessing options for change and reaching
final decisions. It is largely aimed at larger
machinery of government changes, when key
functions transfer between Departments,
although many of the principles will also be
applicable to smaller changes. The second
part focuses on the implementation of those
changes and includes a general advice
based on experience of previous changes
and more detailed guidance on key areas
such as resource transfers.
As machinery of government changes differ
in scale and speed this handbook does not
set out a strict prescription of what needs to
or should happen, but instead sets out the
key actions that are likely to be taken during
the process. Above all it is helpful to
remember that the process for making the
changes needs to be flexible.
Role of the Cabinet Office
The Cabinet Secretary is responsible for
advising the Prime Minister on machinery of
government issues, and he is supported in
this by the Economic and Domestic Affairs
team in the Cabinet Secretariat.
Departments involved in machinery of
government changes, or considering
proposing such changes to the Prime
Minister, should consult the Cabinet
Secretariat for advice.

PART ONE

de minimis and can be made

administratively and do not justify
public announcement

INTRODUCTION
This part of the handbook explains what a
machinery of government changes is, the key
principles associated with any machinery of
government changes, the decision-making
process for making any changes and where
responsibility for providing advice and taking
decisions lies. It also sets out information on
establishing arms length bodies and on
obtaining legal advice for machinery of
government changes.
What is a machinery of government
change?
As set out in the Ministerial Code1 the Prime
Minister is responsible for the overall
organisation of the executive and the
allocation of functions between ministers. As
such, responsibility for changes to the
machinery of government rests with the
Prime Minister and his approval must be
sought for any changes.
The Ministerial Code states that a machinery
of government change occurs where
functions transfer:

between ministers in charge of

departments unless the changes are

See section 4 of the Ministerial Code

http://www.cabinetoffice.gov.uk/propriety_and_ethics/ministers
/ministerial_code.aspx.

within the field of ministerial

responsibility of one minister when the
change is likely to be politically
sensitive or to raise wider issues of
policy or organisation

between junior ministers within a

department when a change in
Ministerial title is involved.

The Prime Ministers approval is also

required for the allocation of new functions
which do not fall wholly within the
responsibility of one minister, or where there
is a disagreement about who should be
responsible. In addition a Head of a
Departments proposal for the assignment of
duties to junior ministers, together with any
proposed courtesy titles descriptive of their
duties should be agreed with the Prime
Minister.
The responsibility for the allocation of
functions between ministers is a fundamental
part of the Prime Ministers role to ensure
that the Cabinet and the Government are
structured in the best way. The key objective
is to structure government in a way that
responds to current challenges, thereby
ensuring a constant focus on the key issues.
To achieve this the Prime Minister has to be
able to act quickly to change the structure of
the Government. However, changes are not
made lightly, nor in a vacuum.
4

A transfer of functions order (an Order in

Council under the Ministers of the Crown Act
1975), is likely to be needed for almost all
major machinery of government changes
involving ministerial departments. In some
cases, it will not be possible to implement the
change until the order has been made. But
where the change involves the transfer of
functions between Secretaries of State it will
usually be possible to implement the change
in advance of the order being made. Primary
legislation may be needed for machinery of
government changes extending beyond
ministerial departments. As set out later in
this handbook, the Office of Parliamentary
Counsel is responsible for drafting transfer of
functions orders but departments should
work with their lawyers to consider whether
or not an order is needed.
Key principles
There are some key principles that are
applicable to considerations of machinery of
government change, although it may not be
possible to follow them in some cases. These
are highlighted in the box below.

Machinery of government changes:

key principles
Changes to the organisation of
government are a matter for the
Prime Minister on the advice of the
Cabinet Secretary.
Machinery of government change is
disruptive and costly for the
organisations involved and can
distract them from delivery for some

time afterwards. As such, there needs

to be a clear explanation of why a
machinery of government change is
the best solution to current
challenges.
Decisions need to be taken on the
basis of the best possible information.
Officials from departments involved in
discussions therefore need to be
prepared to share information relating
to functions, funding and staffing
before any change is agreed.
For the implementation of larger
changes, a dedicated transition team
should be established to support the
Permanent Secretary and the Board.
Its work should include adapting the
departments strategy, organisation
and systems to its new role.
Effective communication is crucial. A
detailed internal and external
stakeholder and communications
strategy is necessary for all changes,
and should ideally be prepared before
the announcement.
The resources transferred to a new or
importing department should be
sufficient to support the functions
transferred.
Staff generally transfer with a function
when it moves from one department
to another, subject to the receiving
Permanent Secretarys judgement
about the most appropriate fit of
people to roles at the most senior
level.
The transfer of business important
and historically significant records,
5

information and knowledge needs to

happen without loss of information,
interruption to business continuity or
a reduction in customer or end-user
services provided.

MACHINERY OF
GOVERNMENT
CONSIDERATIONS

Considerations

relevant machinery of government

changes

Analysis of current and future

performance

Benefits of change

Costs and risks of change

Stakeholder analysis

Devolution implications

Options analysis, including Indicative

costs

Legal requirements

International comparisons.

As the previous section indicated there are a

number of different types of machinery of
government changes or issues. Many of
these are initiated from the centre following
decisions by the Prime Minister; other ideas
are first developed by departments, and
Cabinet Office would expect to be notified of
all of these at an early stage. In all cases
making existing mechanisms work should be
a first priority; however this may not always
be sufficient to respond to a particular
challenge.
As a first step a consideration of the issues
is likely to be carried out. The aim is to
assess what options there are to address the
particular challenge faced, one of which
might be a machinery of government change.
The consideration should preferably cover:

Assumptions and scope of the work

Background: Description of current policy

responsibilities; staff numbers and funding
for existing responsibilities; current
ministerial roles and responsibilities; other

See Annex A for more details. For larger

changes Cabinet Office would expect to lead
this work. Departments, with the agreement
of Cabinet Office, may lead this work for
smaller changes.
The decision making process
All machinery of government changes are a
decision for the Prime Minister or the Cabinet
Secretary, acting on his behalf. The Cabinet
Secretary is responsible for providing advice
to the Prime Minister on machinery of
government changes, particularly those
larger changes where swift and confidential
reviews are required. This advice would
usually set out the issue, provide an
7

assessment of the options and make a

recommendation. The Economic and
Domestic Affairs Secretariat supports the
Cabinet Secretary in this role.
For small machinery of government changes
a head of department or a minister may
contact the Cabinet Secretary or the Prime
Minister directly, although any unresolved
differences of view should be referred to the
Cabinet Secretary before a submission is
made to the Prime Minister. It may be
appropriate for him to make the submission
on behalf of the ministers concerned. In other
cases, each minister with a view on the
proposal may minute the Prime Minister
direct, with a copy to the Cabinet Secretary.
Once a decision has been taken the relevant
Permanent Secretary will be notified by the
Cabinet Secretary. It is the responsibility of
the Permanent Secretary and the
Departmental Board to implement that
decision.

significant machinery of government

changes.
Informing Parliament
The Government will notify Parliament of
significant machinery of government
changes. The Cabinet Office may publish an
explanatory document and place it in the
libraries of both Houses. This helps explain to
Parliament and the public the Prime
Ministers reasoning for making the changes.
This also ensures parliamentary oversight
and scrutiny of significant machinery of
government changes. The Government has
also committed to the Public Administration
Select Committee that ministers will make
themselves available to any Select
Committee that wishes to examine the
implementation of such changes.
Wider communication
Communication to other audiences is the
responsibility of the relevant department and
is considered further in part Two.

Announcing a machinery of government

change
Effective communication of machinery of
government changes is very important and a
there are a number of different audiences
including the public, Parliament, staff and
those outside government who will be
affected (such as customers, business or
other parts of the public sector).
Issuing a Press Notice
No10 will normally issue a press notice on
behalf of the Prime Minister announcing any
8

ARMS LENGTH
BODIES

This section provides guidance on

establishing arm-length bodies, particularly
the establishment of a non-ministerial
department, which is a machinery of
government change in accordance with the
provisions of the Ministerial Code. It also
covers how responsibility for arms length
bodies can change when a machinery of
government changes takes place.
There are three main2 types of arms-length
organisations:
Non-ministerial department (NMD) this is
a central government department, staffed by
civil servants. It will be headed by a Board,
which may be statutory, rather than by a
minister. It is not directly headed and
controlled by a minister, although it will have
a sponsoring minister through whom it is
accountable to Parliament. For example, Her
Majestys Revenue and Customs (HMRC) is
a non-ministerial department, which reports
to Parliament through the Chancellor.
Executive agency - this is a well-defined
business unit, with a clear focus on delivering
specific outcomes. It is part of a central
2

There are a number of other types of body, particularly in the

health sector.

government department (although it will have

its own identity and branding) and is staffed
by civil servants. It has no separate legal
personality. For example, Jobcentre Plus is
an executive agency of the Department for
Work and Pensions.
Non-departmental public body (NDPB)
this is not a government department or part
of one but operates, to a greater or lesser
extent, at arms length from ministers. It will
usually have its own legal personality and will
not be part of the Crown. It will usually
employ its own staff who will not be civil
servants. It operates within a strategic
framework set by ministers and will be
sponsored by a central government
department. For example, the Environment
Agency is an NDPB sponsored by the
Department for Environment, Food and Rural
Affairs.
This handbook does not offer definitive
guidance on which type of body is most
suitable for a purpose. For reference, the key
features of each type of body are set out at
Annex B. To seek further guidance
departments should discuss options with their
departmental lawyers and governance teams
and the Cabinet Offices Propriety and Ethics
team in the first instance.
Machinery of government changes and
arms length bodies
When a machinery of government change is
being considered thought will be given to the
arms length organisations that a department
sponsors. In some cases notification of a
9

machinery of government change may also

cover the departments arms length
organisation. This is particularly true for large
and high profile bodies that carry out
statutory or executive functions. In other
cases the parent departments and
accountability chains for some bodies will
need to be determined in the days and weeks
immediately after a change. Establishing
clear lines of control and accountability must
be a priority, just as in departments. This may
be straightforward but there can be issues to
resolve, including consideration of mergers of
NDPBs. Cabinet Office and HM Treasury
should be involved in any discussions if
resolution cannot be reached between
departments.

be undertaken by any department wishing to

establish a NMD. This should subsequently
be submitted to the Cabinet Office.
Machinery of government considerations
Broadly, any consideration of the issues
should also bear in mind that:

Detailed consideration should be given to

accountability in terms of the publics
expectation of direct ministerial
accountability and Parliaments ability to
scrutinise ministers for their actions.

The responsibilities of a non-ministerial

department tend to be core (often
statutory) functions of the state that
exceptionally do not require the same
accountability to Parliament as a
department led by a Secretary of State.
Other functions like regulation or
inspection are better delivered by other
types of arms-length body.

Clear governance structures should be in

place, including relationships with
ministers. Any proposal should include
best practice in corporate governance, for
example, an independent governing
board (or Commissioners).

There are significant differences between

the structures and functions of existing
non-ministerial departments which make
categorisation difficult. This is largely a
function of trying to fit historic
organisations into modern categories and

Establishing non-ministerial departments

Getting agreement on your proposal
Creating a non-ministerial department is a
machinery of government change as it
involves a change in ministerial
responsibilities. Therefore the agreement of
the Prime Minister needs to be sought by the
Cabinet Office before any proposal to
establish a NMD is announced. Departments
must consult the Cabinet Office as soon as
possible when developing proposals to
create a NMD even if this is part of a wider
package of policy change. HM Treasury
should also be engaged early.
There needs to be a clear reason for
establishing a non-ministerial department.
This decision is taken on the basis of
substantive options analysis. A consideration
of the issues, as set out in Annex A, should

10

existing NMDs should not be seen to set

precedents.

Creation of a non-ministerial department

should not increase the risk to the
Exchequer. Any proposals that will
increase spend are unlikely to be agreed.
Value for money should be a core
principle of the proposals.
When setting up an NMD, staff should
generally transfer with the function. The
staff of non-ministerial departments are
civil servants and as such must abide by
the Civil Service Code and be recruited
within the civil service recruitment
principles.

Key features of a newly established

NMD
The following features should be present
in any newly established non-ministerial
department:
A Board, or Commissioners, should
run an NMD supported by a Head of
Department who will be the
Accounting Officer.
The Board will carry out their
responsibilities free from day-to-day
control by ministers, but will be
subject to their authority and
direction.
An NMD should have a framework
document, approved by ministers,
and setting out the long-term
principles to govern the work of the
NMD and specific oversight

arrangements. The minister should

also approve the Annual Report and
the Business Plan.
An NMD is a Crown body and the
staff of NMDs are civil servants.
NMDs generally negotiate their own
vote with HMT, but variants on this
are possible. For example, the
sponsor Department can provide all
the funding for the NMD with a
nominal vote coming from HMT.
The establishment of an NMD will
normally be done through primary
legislation.
Executive Agencies and NDPBs
In the main the establishment of an executive
agency is a matter for the relevant minister.
This is because the minister retains
responsibility and is free to organise his
responsibilities. However Cabinet Office and
HMT must be consulted on any proposals to
establish a new agency.
Similarly the establishment of a NDPB is a
matter for the relevant minister. Again
Cabinet Office and HMT should be informed
early on in the process. It is also usual for a
department to publicly consult on the
establishment of a new public body,
particularly when it impacts on stakeholders.
The minister should seek Cabinet Committee
clearance before undertaking any public
consultation.

11

LEGAL ADVICE
AND SUPPORT

Office of Parliamentary Counsel

OPC has primary responsibility for advising
the Cabinet Office and No10 on the following
areas:

procedures and processes for

appointments and resignations

When undertaking a machinery of

government review, or following a machinery
of government change, legal advice is likely
to be required. This can range from advice on
ministerial appointments to staff transfers and
pensions. This section sets out the respective
roles of the legal advisors.
The Office of Parliamentary Counsel (OPC),
Cabinet Office Legal (COL) and Treasury
Legal Advisors provide advice on machinery
of government issues to Cabinet Office and
No 10. Importing and exporting departments
should consult their departmental lawyers in
the first instance who will liaise with COL if
they have any questions or concerns. OPC
is responsible for drafting the transfer of
functions orders on instructions from
departmental lawyers in the transferring
department to ensure that following a
machinery of government change the
responsible minister can legally carry out his
or her statutory functions.
The main roles of the legal advisors can be
summarised as follows:

Ministerial appointments including:

restrictions on numbers
constitution of Cabinet

Establishment and dissolution of

government departments

Transfer of functions between

ministers/departments.

Cabinet Office Legal

Cabinet Office Legal has primary
responsibility for advising the Cabinet Office
and No10 on the following areas:

Ministerial salaries

Status of staff, including management of

civil servants

Agencies and public bodies

Cabinet Office Legal also acts as a point of

contact for departmental lawyers on
machinery of government issues.

12

Treasury Legal Advisers

TLA has primary responsibility for advising
Cabinet Office and No10 on the following
areas:

Pensions and compensation for loss of

office for ministers (including grants under
section 4 of the Ministerial and other
Pensions and Salaries Act 1991),

Pensions and compensation for loss of

office for civil servants,

13

PART TWO
IMPLEMENTING A
MACHINERY OF
GOVERNMENT
CHANGE
Introduction
This part of the guidance provides advice on
implementing a machinery of government
change.
As mentioned earlier there can be no hard
and fast rules about what tasks need to be
carried out as this will need to be considered
on a case by case basis. As such the
process for making the changes needs to be
flexible. Nevertheless there are some issues
that nearly all machinery of government
changes are likely to throw up, such as
effective communication, the transfer of
resources and the transfer of knowledge and
records management.
The sections below refer to transferring and
receiving departments. Receiving
departments are those which are either
entirely new departments or existing
departments which gain responsibilities from
other departments. Transferring departments

are those which transfer responsibilities to

another department.
Machinery of government changes can
happen very quickly and often the
implementation of the changes may need to
commence almost immediately. This section
sets out a number of suggested Day One and
Week One tasks that will need to be
undertaken. The nature of the change (for
example whether it involves creation of a new
department or a smaller transfer of
responsibility) will affect the importance of the
tasks listed and it is important to remember
that flexibility is crucial and in a fast paced
environment things may not be able to
happen as set out here. In addition with all
significant changes there is a need, in the
longer term, to build a new culture and sense
of identity as a department. This task should
not be underestimated or forgotten.
If the circumstances allow, some of the tasks
set out below can ideally be planned in
advance of an announcement.
This handbook does not aim to provide an
exhaustive guide to all aspects of
implementing a change. However there is a
great deal of shared experience of machinery
of government changes within Whitehall
you can contact the Cabinet Office for further
advice.
Advice to receiving departments
Suggested Day One tasks
Meet with ministers.
14

Establish key roles and responsibilities.

In particular, the Accounting Officer has

responsibility from day one so it is
important that they know who they are
and take action accordingly even if the
formal appointments follow later. The
appointment of the Accounting Officer is a
decision for the HM Treasury Permanent
Secretary.

Other key roles include individuals

responsible for leading the transition and

are expected to follow. It protects the

rights of public sector staff involved in
transfers, ensuring continuity of
employment and of terms and conditions

Set up holding page for an interim website

and establish e-mail addresses for staff

Set up interim private offices,

communications and press office.

Set up an interim handling centre for

correspondence, PQs, FOI, and Cabinet

for ensuring effective communication.

Begin discussions with the Treasury and

agree authority to begin to commit
expenditure.
Discuss communication activity with the
Permanent Secretary for Government
Communications and develop an initial
communications plan. It may also be
advisable to draw on the experience of
Directors of Communications who have
managed machinery of government
communications previously.
Then communicate to staff and delivery
partners to explain what has happened,
what it means for them.

Notify Trade Unions of the change.

Consult the Cabinet Office Statement of

Practice on Staff Transfers in the Public
Sector 2000 (COSOP). This sets out the
policy expects public sector organisations

Committees.

Start to collect data on all staff in your

new department.

Decide on office accommodation and

who, initially, will be located in it.

Suggested Week One tasks

Continue to recruit key leadership posts,
including a qualified Finance Director who
can lead resource transfer negotiations.

Find homes and accountability chains for

the new department(s)' arms length
bodies.

Decide on and implement transitional

model for your organisational structure.

Develop a more detailed communications

plan. This should involve; developing a
new or amended website; meeting with
Trade Unions; establishing a core list of
stakeholders and making contact;
15

establishing a core list of delivery partners

and starting to negotiate boundaries and
budgets; setting up a help centre for
external enquiries; and working up a
wider branding plan.

Appoint a Departmental Records Officer

and initiate planning for the capture and
transfer of corporate information and
records.

Over the first few weeks departments may

want to give consideration to:
How to involve staff in shaping the
change: It is important to note that the EC
Information and Consultation Directive
2002/14/ EC and the Information and
Consultation of Employees Regulations 2004
require consultation to take place while
proposals are being formulated. However the
Code of Practice on Informing and Consulting
Employees does recognise that there will be
occasions in relation to decisions on
machinery of government changes when
there can be no expectation of prior
consultation. In these circumstances,
employees will be given information and,
where possible, should be consulted about
the implementation of such decisions.
Where to guide the Board and Ministerial
time: It is vital not to lose sight of major
policy issues and stakeholders. Working with
ministers early on to establish their initial
priorities for action can help target resources
initially.

Accommodation, IT and staff working

conditions: See the section on Finance and
Resource Transfers for more information.
Whether to use a change model: Past
experience suggests that many departments
find it helpful to use a change model, as this
helps to give them focus on the important
stages of implementing the machinery of
government change. A department should
have a dedicated transition team, headed by
a Change Manager. Whilst it may be
tempting, try to avoid piggybacking other
change initiatives onto the machinery of
government change.
Whether external assistance is required:
Many small changes can be implemented by
existing staff, but larger changes are likely to
require significant resources dedicated to
managing the implementation, at the same
time as the department is working to deliver
any policy changes. For larger changes
departments should consider how to draw on
the expertise of people within Government
who have experience of similar changes or
outside advisers.
Advice for transferring departments
Departments will encounter a number of key
challenges when they lose elements of their
business. There are also several areas
where they may have short-term
responsibilities and/or can provide welcome
support to the new department. Providing HR
services and secondments to assist with the
transition is one such example. This section
16

highlights the major issues to focus on,

although the level of action required might be
lower in some cases.

important to liaise with the new department to

ensure a coherent and joined-up message is
conveyed.

Over the first few weeks departments may

want to give consideration to:

Support for the new Department: If the

machinery of government change happens at
short-notice, for a period of up to three
months (or longer in some cases) transferring
departments will need to continue to provide
services to staff who will be moving to the
new department. Such services may include
paying salaries and handling legal or
procurement queries.

Policy: Departments will want to work out the

fine details of what policy stays and goes,
liaising with the Cabinet Office as necessary.
Departments may also want to consider
whether the residual policy mix and strategy
of the exporting department needs to be
refreshed.
Public Service Agreements and
Departmental Strategic Objectives:
Departments should also work with HM
Treasury to agree which Public Service
Agreements the department will continue to
be responsible for, if this isnt announced as
part of the machinery of government change,
and how this will affect the Departmental
Strategic Objectives.
Communication with staff: Calling an allstaff meeting to share information and be
open about where uncertainties lie can be a
good first move. This is most effective when
followed by regular bulletins informing staff
about the change, and more tailored
sessions for those most affected.
Key stakeholders: They may have moved to
the new department, or now be divided
between two departments. You will have to
communicate to these stakeholders the
changes that have taken place. It will be

17

FINANCE AND
RESOURCE
TRANSFERS

This section sets out a number of rules of the

game which departments should follow, as
well as some key steps they should take
early on in the process, such as establishing
who the Accounting Officer is and appointing
a Finance Director.
Appointing Accounting Officers and
Finance Directors

A significant part of any machinery of

government change concerns the transfer of
resources between the importing and
exporting department. Such resources may
be of a financial nature, or relate to
headcount or assets. Whilst HM Treasury will
have a strong interest in the appropriate level
of resources to be transferred, departments
should seek to negotiate the transfer of
resources between themselves. It is
important to follow the basic rule that the
resources to be transferred should be
sufficient to support the functions being
transferred, on the basis of existing policies
and any collectively agreed changes to these
policies. They should not be excessive
however. Resources transferred should
match those received, so in particular:

there is no claim on or benefit to the

Reserve; and

any costs associated with transition and

merger are therefore managed within
existing funding levels.

It is important to establish from day one who

the Accounting Officer(s) is in the new
structure. Formal responsibility for
appointing the Accounting Officer rests with
the HM Treasury Permanent Secretary. Until
new Estimates have been approved by
Parliament, the exporting departments
Accounting Officer remains personally
responsible for their current request for
resources including for making judgements in
respect of regularity and propriety. However,
for the benefits of the machinery of
government change to be realised as
intended, it is important for the new or
importing department to take effective,
practical responsibility for policy, decisions
and processes as soon as possible. To allow
this to happen, a schedule of accountabilities
needs to be agreed between the respective
Accounting Officers for the transition period.
The Treasury Officer of Accounts in the
Treasury should be consulted on the terms of
the schedule of accountabilities and the
National Audit Office will need to be made
aware of the arrangements.

18

While acknowledging that the exporting

Accounting Officer retains accountability to
Parliament until a new Estimate is in place,
the importing Accounting Officer should be
invited to take responsibility for ensuring that
the requirements of the Treasury's guidance
'Managing Public Money' are complied with in
respect of the resources transferred to the
new department as if the Estimate was in
place. This responsibility would therefore
include regularity and propriety, value for
money, compliance with delegated
authorities, liaison with Treasury on novel or

Financial provision

contentious cases, observing control totals,

management of future liabilities and arms
length body compliance with their Framework
Documents. However, the exporting
Accounting Officer for this period will need to
take assurances from the importing
Accounting Officer in respect of those funds
and decisions, and also from his own Head of
Internal Audit.

on or benefit to the Reserve.

A qualified Finance Director should also be

appointed to the Departmental Board within a
week at most of the new department. This is
a pivotal control issue which should not be
deferred. Resource transfers are one of the
main issues to resolve immediately when a
machinery of government change occurs and
it is crucial to have a qualified Finance
Director in place who has a strong
understanding of the numbers and the
authority to speak for the department.

Wherever possible, transferring and receiving

departments should reach agreement on
transfers, with support and guidance as
necessary from the Treasury. The resources
transferred should be sufficient to support the
functions being transferred on the basis of
existing policies and any collectively agreed
changes to these policies. They should not
be excessive, however. Resources
transferred should also match those
received, so in particular there is no net claim

In all the following categories the transferring

department has an obligation to open its
books, display the policies it has adopted and
satisfy the receiving department that the
resources it has provided are consistent with
the principle above. If they are not,
adjustments should be made. Receiving
departments have an obligation to satisfy the
transferring department that the resources
they have identified for transfer do not
exceed what is necessary to support the
transferring functions. It is important that they
share any relevant information and recognise
that the receiving department is reliant on the
information provided.
To calculate the financial provision to be
transferred (resource Departmental
Expenditure Limit (DEL) - near and non-cash
- resource Annually Managed Expenditure
(AME), capital DEL and capital AME), the
normal starting point is the budget for the
transferring functions in the current year. This
19

should take into account any distinct end of

year attached to the functions established by
the transferring department.
Calculating financial provision in later years
will depend on whether both departments
have agreed Comprehensive Spending
Review (CSR) settlements for the years in
question and have allocated them to
functions. If they have then the approach is
the same as for the current year. If neither
department has agreed a settlement then
future funding will be decided in a Spending
Review. If one department has settled and
the other has not then Treasury should be
consulted at an early stage on the approach
to adopt.
The receiving department will normally have
a claim on a proportion of the transferring
departments unallocated provision or
departmental reserve and a proportion of any
unallocated End of Year Finance (EYF) The
right proportion will depend on an
assessment of the extent to which the risks
and unforeseen liabilities for which the
reserve is being held back are being
transferred to the receiving department.
This assessment should take account of the
fact that the receiving department normally
becomes responsible for the historic liabilities
associated with the transferred functions. In
general liabilities should be the responsibility
of the department best able to manage them.
This is usually the department taking
responsibility for ongoing functions in an
area. See detailed Treasury guidance for

how to assess the assets and liabilities being

transferred.
Efficiency assumptions should be those of
the transferring department, so if the
receiving department can secure greater (or
lower) improvements it will retain the benefit
(or bear the cost). The receiving department
can challenge such assumptions if the
efficiency assumptions established for the
transferring functions are greater than for the
transferring department overall.
It is expected that departments should
actively look for opportunities to make
efficiency savings through closer
collaboration and sharing of corporate
services. They nevertheless need to
recognise that a department receiving a new
function needs to be confident it is properly
resourced.
Transfers must follow the guidance in
Managing Public Money.
Head count
Staff generally transfer with a function when it
moves from one department to another. This
is also the case for non-ministerial
departments and non-departmental public
bodies. The new headcount needs to be
based on the established headcount total for
the transferring functions.
Assets
Buildings (leasehold or freehold) and
associated financial provision should transfer
20

if the majority of staff in the building transfer.

If this leaves either the transferring or
receiving department with a minority of staff
in the building they should pay rent to the
other, with a compensating adjustment to the
financial transfer.

should depend on the proportion of the

activity that is linked to the functions being
transferred.
Transition Costs

In some case a new department will need to

Machinery of government changes can

generate up-front transition costs, such as
aligning staff pay, re-branding or making
changes to buildings. They also have the
potential to generate long term savings. For
example, either or both departments may
wish to rationalise their estate following a

establish its own corporate services such as

HR and IT. However, it is important to
consider whether this is required or whether
these services can be provided on a shared
services basis, either by a transferring
department or another provider.

change. In such cases they should each bear

their own upfront costs and secure
downstream benefits. Receiving
departments should expect to manage
pressures for pay alignment within their (new)
total budget.

Where corporate services do move,

additional transfers for a share of corporate
services should generally be based on the
marginal cost (usually per head) of the
functions being transferred. These will vary
according to whether the staff in question are
directly reliant on the departments corporate
services, or have a more distant relationship
(agency staff for example). One exception is
accommodation, where the associated cost
should be agreed as part of any transfer of
buildings. Another may be contracts for
outsourced services, if they have to be
renegotiated as a consequence of the
transfer.

The general rule is that transition costs

should be absorbed: there should no net
claim on the Reserve.

Other assets should transfer if they are

primarily linked to the transferring functions.
Corporate services

Transfers for the cost of ministerial, senior

official, correspondence and press offices

Financial and accounting adjustments

Following a machinery of government change
a number of financial and accounting
adjustments need to take place between
departmental budgets. HM Treasury have
separate guidance to help those involved
navigate the various changes. However the
main elements to consider in relation to the
financial and accounting adjustments are:

Budgets

Estimates
21

Performance management

Risk management

Pay and workforce issues

General accounts

COINS adjustments

Within each of these spending areas there

are a number of financial tools and processes
that need adjustment following a machinery
of government change. There are several
different teams with HM Treasury who deal
with the different aspects of spending control.
These teams need to be engaged early on to
allow time for the necessary changes to be
made. In addition past examples have shown
that HM Treasury involvement helps facilitate
more successful machinery of government
change.
A major financial change concerns the
preparation of the Supply Estimates and the
end-year resource accounts. While HM
Treasury involvement should be sought as
early as possible regarding accounting
changes, guidance on Supply Estimates can
be found at http://www.hmtreasury.gov.uk/psr_estimates_manual.htm.

adjustment type and should sum to zero and

all data for all years should be transferred.
The transferring department should decrease
the Programme Object (PO)/Standard Chart
of Accounts (SCOA) combination and use
SCO 31700000 (Net Parliamentary Funding)
as the balancing journal entry. The receiving
department will need to create new
Programme Objects to match those in the
transferring department and then increase
these with the relevant PO/SCOA
combination; again the balancing journal
entry will be 31700000.
The COINS teams to liaise with during the
process are COINS Systems Maintenance
(CSM), COINS Operations (COINS Ops)
and, although not a COINS team, the
Estimates team, to ensure that the working of
their new lines etc are adjusted accordingly.
Those involved in machinery of government
changes should not underestimate the scale
of the practical issues concerned with
effecting financial changes. The processes
concerning these changes are complex and
can be time-consuming, and so sufficient
time should be factored into any programme
in order to allow these to be completed.
Arbitration

Once departments have reached agreement

on the numbers the transfers need to be
recorded on the Combined Online
Information System (COINS). These
transfers will be recorded using the
machinery of government changes

Departments should keep the Treasury and

Cabinet Office informed about progress of
resource transfers. In exceptional
circumstances where agreement cannot be
reached, No10 (or Cabinet Office on their
22

behalf) will arbitrate, involving the Treasury.

Final decisions on disputes rest with the
Prime Minister.

TRANSFER OF
RECORDS,
INFORMATION
AND
KNOWLEDGE

budget is often required to meet the costs of

transfer and monitor progress.
The National Archives provide detailed
guidance and advice on the transfer of
records, knowledge and information.
Guidance is available on The National
Archives web-site at:
http://www.nationalarchives.gov.uk/document
s/Machinery of government.pdf, and
departments should contact their Information
Management Consultant at The National
Archives for advice on the transfer.
The guidance is in two parts:

It is important to ensure that official paper

and electronic records and informally held
information and knowledge are transferred to
receiving departments as soon as possible.
Ideally this should be factored into the initial
planning phases of the machinery of
government work, since inability to access
the information would present considerable
risks to the conduct of business. The
consequences of this risk could include the
loss of vital information which could lead to
substantial additional costs and reputational
risk.
Senior management have an important role
to play and need to take responsibility to
ensure that the transfer is taken forward
without loss of information, interruption to
business continuity or reduction in customer
or end-user services provided. A specific

Part 1 outlines the key lessons and

guiding principles to be applied in
transferring records, information and
knowledge in the event of a machinery of
government change. It is designed to be
particularly relevant to senior
management and those overseeing the
change.

Part 2 contains detailed guidance,

including task lists for both transferring
and receiving departments. It is designed
for those carrying out the transfer.

Scope
The transfer should ensure that all publicfacing staff have access to the information
they need to support public services. This
should include information relevant to newly
acquired functions Specifically the forms of
information for transfer include:
23

Paper files - relevant paper records,

including personnel and index files.
These may be stored in a central registry
or in business units. Paper should only
be discarded according to a departmental
retention schedule and under the
guidance of the Departmental Records
Officer.
Electronic information for example,
documents held on shared drives and
contacts databases, messages and
attachments held on e-mail systems, and
information stored in Electronic Records
Management Systems, Geographical
Information Systems, case management
systems and datasets, or made available
via wikis or the website or intranet.

Relevant publications, guidance or

training manuals and procedural
information, whether in hard copy or
electronic format.

Information and publications held in

departmental libraries.

Knowledge held informally (in personal

folders or not written down). To ease the
transition between the two organisations
maximum use should be made of existing
knowledge management tools such as
staff directories and intranets.

Management of the transfer process

The information transfer process needs to be
owned by the departments involved, although

close working with IT solutions providers and

other contractors (e.g. document storage
companies) will be necessary.
A joint Information Transition Team should be
set up to carry out the work required and
should be represented on the machinery of
government dedicated transition team. Each
stage of the transfer should be planned and
documented with all parties understanding
their responsibilities. The departmental
record officers of both organisations should
sign a formal transfer agreement once the
transfer has been completed.
Management of risk and legal obligations
A security risk assessment should be carried
out to ensure that appropriate levels of
security are being applied. Implications for
compliance with relevant legislation, including
Freedom of Information and Data Protection,
should be identified before information is
transferred.
Digital continuity (the continued availability,
usability and completeness of information) is
of paramount importance, and risk to digital
continuity should be identified in advance.
The Senior Information Risk Owner (SIRO)
should take responsibility for ensuring the
identification of all information assets, their
technical environment and usage and for
conducting a digital continuity impact
assessment. Further guidance is available at
www.nationalarchives.gov.uk/digitalcontinuity
IT challenges
24

Any potential problems arising from the

transfer of information between systems, or
from the continued use of multiple legacy
systems, should be identified in advance.

must be provided for appropriate staff at all

levels.

The transfer of electronic records poses

particular difficulties because of the wide
range of systems used by government
departments and the need to maintain
accessibility protocols. Detailed guidance
has been provided and can be accessed
from this page:
http://www.nationalarchives.gov.uk/electronic
records/advice/default.htm
Gaining benefit from the transfer
Opportunities to manage records and
information more efficiently and effectively
should be identified and acted upon, and the
possibility of sharing services should be
considered. The draft guidance on managing
digital continuity provides a framework for
identifying efficiencies arising from the
disposal of unrequired information assets and
technical capability - see
www.nationalarchives.gov.uk/digitalcontinuity
Departments can consult with their
information management consultants from
The National Archives for advice on the
identification of business and historically
significant information to transfer.
An options appraisal for the future storage of
paper records should be carried out before
firm decisions are taken. Equally importantly,
training in new information and other systems
25

EVALUATION
Implementing a machinery of government
change is not always easy and while this
handbook can provide helpful guidance a lot
can be learnt from others who have gone
through a similar process.

developing a change strategy

developing change plans

implementing the plans

engaging with stakeholders

evaluating progress

Lessons learnt from the machinery of

government change, particularly drawing
out lessons others could benefit from.

It is important that departments evaluate

machinery of government changes, capture
and share learning and contribute to the
library of lessons which Cabinet Office has
set up to learn from past changes.
A year after the change has occurred is a
sensible time to undertake an evaluation but
this may need to be considered on a case by
case basis.
A good evaluation should cover:

A description of the change that occurred

The opportunities and challenges that the

change presented

A description of the change process the

department went through, accompanied
by an analysis of its strengths ad
weaknesses, focussing on the change
imperative how this aligned to the
strategic vision

An example of an evaluation on Developing

Defra3 can be found at:
http://www.parliament.uk/deposits/depositedp
apers/2009/DEP2009-2410.pdf
Cabinet Office (Economic and Domestic
Affairs Secretariat) are happy to discuss the
process of evaluation with departments.
Completed evaluations should be submitted
to the Cabinet Secretary. The evaluations will
be for internal government use only and will
not be published unless the department
considers it appropriate.
Departments should also be aware that the
Government has given an assurance to the
Public Administration Select Committee that
ministers will make themselves available to
any Select Committee wishing to examine
the implementation of machinery of
government changes.

developing the case for change

3

Developing Defra: A report on the merger for people who lead and
manage change, DEFRA, August 2002

26

ANNEX A:
MACHINERY OF
GOVERNMENT
CONSIDERATIONS

This annex sets out the type of issues that

any work done on machinery of government
might cover. It is not necessarily an
exhaustive list and it should not be
considered as a template, rather as an aid.
Assumptions and scope of the work
Describe the issues that the work will cover,
and those that are outside of scope.
Examples of this include:

Specify the policy areas and delivery

responsibilities that the review will
address

Are there other changes, either recent or

on the horizon, that the review will need to
take account of?

Will the review consider departments with

linked responsibilities?

Will the review consider breaking up the

functions of existing delivery
organisations?

Are there limitations on the changes that

will be considered, for example ruling out
those with a large cost, or that require
primary legislation?

Background
Description of current policy
responsibilities
Outline the responsibilities of the
departments involved. These could include:

Delivery responsibilities and

organisations

Organisation, structure and staffing

Targets and objectives

Relationships with other

departments/agencies.

Overview of the delivery process

A diagram outlining the delivery chain is
helpful. This should be focused on the
service user and highlight where they interact
with different organisations. Depending on
the review, it might highlight issues such as
which information is provided at which stage,
where activities take place or the timescales
for the interaction.

27

Staff numbers and funding for existing

responsibilities

Recent challenges, and changes in

priorities

Horizon-scanning

Detailed breakdown including funding for

policy areas (programme spend, staff,
DEL/AME split where relevant etc)

Use evidence from other sources like Select

Committee reports or Capability Reviews.

Funding for delivery bodies

Success criteria

Corporate services
Location and status of staff members, for
example maternity leavers

What would a successful organisation look

like? A list of some of the features of
successful organisations follows. These can

Infrastructure (IT, estates, procurement,

finance).

be tailored to the organisation and used as a

tool to assess whether a machinery of
government change is the right option.

Current ministerial roles and

responsibilities
Simple description of current ministers and
their responsibilities.
Other relevant Machinery of government
changes
Have any machinery of government changes
affected the departments in the past? Would
this change reverse the move or build on it?
Are there links to possible changes in other
departments?
Analysis

Strong leadership

Skilled staff

The right culture, capabilities and systems

Clear and simple goals that do not conflict

with each other and fit within national
strategies. Goals that are fundamentally
in conflict are best placed in different
organisations to externalise the debate
about trade-offs).

An appropriate management span,

neither too small to exploit relevant
economies of scale nor too large to be run
as a unit

Clear accountabilities and responsibilities

to all relevant stakeholders

Analysis of current performance and

future challenges
Include:

Current performance against PSA targets

28

Outward looking and customer focused

Risks of change

Access to the other resources (e.g.

information) needed to achieve their
goals.

Analyse risks to public service delivery

Consider establishing a jointly owned risk

register

Benefits of change
Stakeholder analysis
Analysis of:
This should include:

Potential savings (in staff and finance

terms)
Potential benefits from the customer
perspective, for example, dealing with
fewer agencies, or providing information
less often.

Likely views

Impact and influence of stakeholders

Academic work on structural options.

Devolved Administrations
One approach to this analysis could be to
compare the different options (both structural
and non-structural) against the success
criteria for the organisation.

Consider:

whether the change will have any impact

on the devolved administrations

if so, how to manage and handle this.

Indicative costs of change

High level analysis to include:
Options analysis

pay costs of transferring staff (considering

equal pay possibilities including different
pay scales, grade mix, pay settlement
dates, bonus schemes, terms and
conditions)

cost for any systems/estates changes

cost of transition team

cost of rebranding.

Taking into account the costs and risks of

change, is machinery of government change
the preferred option? Any change will take up
the time and focus of senior management.
Performance often dips before it improves.
The core test for organisational change
should therefore be whether it will achieve a
sufficient improvement in performance over
time to offset the costs.

29

What other options have been considered

(joint PSAs, dual-key funding, shared policy
teams/management boards)? Why is
machinery of government change the
favoured option?
Legal steps

What legal steps are required to

implement the change (e.g. is primary
legislation needed?)

How long are they likely to take?

International comparisons
Look elsewhere for precedents and explain
their relevance. Focus on key comparator
countries.

30

ANNEX B:

functions which are best delivered at

arms length from ministers.

KEY FEATURES OF
AN ARMS LENGTH
BODY

Advisory NDPBs are usually nonstatutory and are typically supported by

civil servants from the sponsoring
department. They provide independent,
expert advice to Ministers. They have no
separate legal personality.
Funding

Non-departmental public body

Key features
There are four types of NDPBs:
Executive
Advisory
Tribunal
Independent Monitoring Boards

Executive NDPBs usually:

It does not have its own vote. Funding for

executive NDPBs is usually delivered
through a grant or grant-in-aid (although
some executive NDPBs also generate
income through other sources). Advisory
NDPBs rarely have their own budgets
but are supported directly by their
sponsor department.
Accountability
NDPBs are directly accountable to
ministers who, in turn, are ultimately
answerable to Parliament for the overall
performance of their NDPBs and for
their continued existence. NDPBs are
also directly accountable to Parliament
for their actions and performance.

are established by Statute or under the

Companies Act
are not part of the Crown but have their
own legal personality
are headed by boards appointed by
ministers
employ their own staff who are not civil
servants
deliver a wider range of regulatory,
executive, commercial or administrative
31

Executive agency

Non-ministerial department

Key features

Key features

Part of a department

A government department in its own right

A defined business unit headed by a

Chief Executive (who is often supported
by a Management Board)

Doesnt have its own minister and

instead is headed by a statutory board

No separate legal personality

Powers are generally (but not always)

derived from underlying statute.

Staffed by civil servants

Funding

Delivers a service or delivers a policy.

It produces its own estimates and

request for resources and has its own
vote.

Funding
It does not have its own vote. Its funding
is delivered through its departments
estimates, although it usually has its own
request for resources.

Accountability
It is ultimately accountable to Parliament
through its sponsoring minister.

Accountability
Ministers are accountable to Parliament.

32

ANNEX C:
KEY CONTACTS

Cabinet Office Legal also acts as a point of

contact for departmental lawyers on
machinery of government issues.
Treasury Legal Advisors:
0207 270 4304

Economic and Domestic Affairs

Secretariat, Cabinet Office:
020 7276 0189/0637
Supports the Cabinet Secretary in providing
advice on machinery of government changes.
The Cabinet Offices primary role is to advise
the Prime Minister on what changes should
take place rather than implementing of them.

HM Treasury Spending Teams:

0207 270 5366
HM Treasury Treasury Officer of
Accounts:
0207 270 5666

Propriety and Ethics Team, Cabinet

Office: 020 7276 0387
Responsible for providing policy advice and
guidance on the arms-length sector
(executive agencies and NDPBs) and on
public appointments.
Parliamentary Counsel:
020 7210 2580
Responsible for providing advice on
ministerial appointments, the establishment
and dissolution of government departments
and the transfer of functions between
ministers/departments.
Cabinet Office Legal:
0207 276 5076
Responsible for ministerial salaries, status of
staff, including management of civil servants,
and agencies and public bodies,

33

ANNEX D:
FURTHER
INFORMATION

Cabinet Office Statement of Practice on

Staff Transfers in the Public Sector 2000
(COSOP): This sets out policy in relation to

code establishes a right to new minimum

standards for information and consultation for
employees in larger undertakings (those with
50 or more employees). The regulations
confer rights upon all employees in the
undertaking (i.e. not just upon trade union
members).
http://www.civilservice.gov.uk/about/resource
s/employment/codes.aspx
Corporate Governance Code for Central
Government Departments: The code has
been assembled to guide central government

transfers, which the government expects

public sector organisations to follow. It
protects the rights of public sector staff
involved in transfers, ensuring continuity of
employment and of terms and
conditions. http://www.civilservice.gov.uk/abo
ut/resources/employment/codes.aspx

departments. It focuses on the role of

departmental management boards and how
they can support ministers and heads of
departments. http://www.hmtreasury.gov.uk/psr_governance_corporate.ht
m

Civil Service Code: The code sets out the

duties and responsibilities of all civil servants,
whatever their jobs.
http://beta.civilservice.gov.uk/about/work/csc
ode/index.aspx

Executive Agencies: A Guide for

Departments: This sets out the policy
framework for the creation and abolition of
executive agencies.
http://www.civilservice.gov.uk/about/resource
s/public-bodies.aspx

Civil Service Management Code: This code

sets out regulations and instructions to
departments and agencies regarding the
terms and conditions of service of civil
servants
http://beta.civilservice.gov.uk/about/work/cod
es/csmc/index.aspx
Code of Practice on Informing and
Consulting Employees: This code
implements the EC Information and
Consultation Directive on 6 April 2005. The

Making and Managing Public

Appointments: This document aims to
provide practical and helpful guidance for all
those involved in making public
appointments. It is directed at those with
central responsibility for public appointments
(departmental co-ordinators) and those
responsible for sponsoring a public body (the
sponsor team). It provides advice about what
is considered to be best practice.

34

http://beta.civilservice.gov.uk/about/work/publ
ic-appointments.aspx
Managing Public Money: This guidance
offers advice on how to properly handle
public funds of all kinds. http://www.hmtreasury.gov.uk/psr_mpm_index.htm
Ministerial Code: A Code of Ethics and
Procedural Guidance for Ministers
http://www.cabinetoffice.gov.uk/media/cabine
toffice/propriety_and_ethics/assets/ministerial
_code_current.pdf
Public Bodies - A Guide for Departments:
Detailed guidance for departments on
establishing new non-departmental public
bodies(NDPBs) http://www.civilservice.gov.u
k/about/resources/public-bodies.aspx
Supply Estimates: A guidance manual
http://www.hmtreasury.gov.uk/psr_estimates_manual.htm

35