To ask Her Majesty's Government whether the Cabinet Office issues any guidance to departments when they are being restructured or merged with other departments. [HL4919]

The Cabinet Office works closely with departments which have new responsibilities. There is published guidance which is relevant when machinery of government changes take place. This includes information on staff transfers (the Cabinet Office Statement of Practice on Staff Transfers in the Public Sector), governance (the Corporate Governance in Central Government Departments) and accounting rules (which includes guidance on verification of accounting data, asset valuation and tax and duty heads specific to machinery of government changes). Copies of these have been placed in the Libraries of both Houses.

http://www.civilservice.gov.uk/people/employment/codes.aspx

http://www.hm-treasury.gov.uk/d/corpgovernancecode280705.pdf

http://www.financial-reporting.gov.uk/other_practical_examples_and_proformas.htm