The Quarterly Data Summary (QDS) is published by the Cabinet Office. The Foreign and Commonwealth Office (FCO) submits quarterly returns to the Cabinet Office, for publication on the GOV.UK website. The FCO has submitted all QDS returns on time. All the quarter two and quarter three QDS returns of all 17 Departments (including the FCO) participating in the QDS process were delayed owing to the development of the Cabinet Office's Government Interrogating Spending Tool (GIST). The GIST was developed in response to recommendations made in Dr Martin Read's independent report entitled 'Practical Steps to Improve Management Information in Government'. The GIST is an online tool that allows the public to access a breakdown of government expenditure through the Gov.UK website. It makes the process of accessing and analysing complex QDS and OSCAR data easier and quicker, and for these reasons was seen to justify a short delay in publishing QDS data.