The Department did not allocate a separate budget to implement Gershon, and the NDPBs were not given funding specifically to implement efficiency savings. Therefore any costs will have been absorbed into day-to-day work and are not included in reporting headline efficiency savings. We have not previously asked NDPBs for information on the cost of implementing the efficiency programme; to obtain this information now could be achieved only at disproportionate cost as it would involve the 28 NDPBs plus DCMS having to review costs since the start of the programme.