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If we decide to commission external research, for example, we may consider it sensible to postpone any changes to the code in the light of the findings of such research.
It also recognised the non-cash costs of Government activity, for example the consumption of capital assets throughout the year—assets may not have been bought in a given year, but some of them may have been used up.
As you have indicated, the reasons for that may not necessarily be to do with staffing levels; there may be pressures on the service for a variety of reasons.