Improving Corporate Functions Using Shared Services / National Audit Office, 29 November 2007
PDF - http://www.nao.org.uk/publications/nao_reports/07-08/07089.pdf
HC 9 2007-2008
"Some departments are on their way towards having a structured and strategic approach to property asset management. But central government departments are still a long way from achieving full value for money from their office accommodation, according to the National Audit Office."