I worked for the Canadian government my entire career, with the last decade running a staff of 280 and a budget over 1Billion. I have gone through this type of exercise twice in my career and fully expect another on the horizon … although that is for some other sucker to worry about since I just retired.
There are obvious efficiencies to be had … and there may even be some fraud. But the method being used will not find either. Communicate the stated goal (10% Staffing level, 15% operating, 20% service contracts … whatever) and let the Branch heads do their thing over a set period of time (2-4 months). When the whining and complaining starts (which I did my share), politely nod and point to the original communique with the stated goals. Somehow we all figured it out and made things work. For those Branches that struggled after the cuts, well they were first in line to get topped up when the @#$! hit the fan.
This isn’t rocket surgery …