The Government has undermined its own policy of efficiency with its lack of transparency, according to Professor Colin Talbot from Manchester Business School. Speaking at Cipfa Scotland's annual conference, he claimed it was hard to find anyone who believed the Government's claims of £13m savings. At the same conference Harvard Professor Mark Moore outlined the public sector's problems of dealing with citizens, clients and customers, and what they want. ‘The British taxpayer wants an effective police force at low cost. The US taxpayer just wants low cost. They aren't so worried about effectiveness because they have guns', he said.