Mr. Dennis has praised Government for implementing performance measurement of spending.

He recommended this in his 1998 report and said in his latest report this year: “I am well pleased with progress to date”.

There was scope for improvement because most measurement related to “busyness” - the number of clients seen or claims processed.

It would more useful to measure the output of spending, Mr. Dennis suggests.

He recommends departments setting outcome-related targets, and should explain major failures to reach targets.