Select Committee · Public Accounts Committee

DHSC Annual Reports and Accounts 2020-21

Status: Closed Opened: 1 Feb 2022 Closed: 2 Sep 2022 1 recommendation 32 conclusions 1 report

The NAO has published its report on DHSC’s accounts for the year 2020-21, with its official audit opinion “ qualified” on a series of grounds related to the Department’s spending : - there was insufficient evidence to support the year-end inventory and accruals balances - £1.3 billion of the Department’s COVID-19 spending was spent either …

Reports

1 report
Title HC No. Published Items Response
Sixth Report - Department of Health and Social Care 2020–21… HC 253 10 Jun 2022 33 Responded

Recommendations & Conclusions

33 items
2 Recommendation Sixth Report - Department of Health and… Not Addressed

The procurement of PPE in response to the COVID-19 pandemic overwhelmed existing systems and has...

The procurement of PPE in response to the COVID-19 pandemic overwhelmed existing systems and has exposed weaknesses in the Department’s commercial contracting capability. At the start of the pandemic the Department faced significant challenges in sourcing and procuring PPE in the competitive global market due to the surge in demand …

Government response. The response does not address the recommendation of outlining a 'commercial reset' plan and timeline for scaling up commercial capability, and instead discusses internal performance measures and consultations with the sector.
HM Treasury
3 Conclusion Sixth Report - Department of Health and…

There is no clear plan for how big the PPE stockpile needs to be and...

There is no clear plan for how big the PPE stockpile needs to be and how the Department will build greater resilience into the NHS supply chain so that it can respond at pace to future urgent needs. Having an appropriate PPE stockpile and a resilient NHS supply chain is …

Government response. 3: PAC conclusion: There is no clear plan for how big the PPE stockpile needs to be and how the Department will build greater resilience into the NHS supply chain so that it can respond at pace to future urgent …
HM Treasury
4 Conclusion Sixth Report - Department of Health and…

The Department has regularly failed to follow public spending rules and across the Departmental Group...

The Department has regularly failed to follow public spending rules and across the Departmental Group there is a track record of failing to comply with the requirements of Managing Public Money. The Department is required to obtain approval from the Treasury before committing to expenditure where such authority is needed. …

Government response. 4: PAC conclusion: The Department has regularly failed to follow public spending rules and across the Departmental Group there is a track record of failing to comply with the requirements of Managing Public Money. 4: PAC recommendation: The Department should …
HM Treasury
5 Conclusion Sixth Report - Department of Health and…

The Department’s COVID-19 pandemic procurement highlighted the importance of achieving transparency in respect of how...

The Department’s COVID-19 pandemic procurement highlighted the importance of achieving transparency in respect of how it identifies and manages declarations of interests. A considerable amount of taxpayers’ money was spent on products from new suppliers, including those with no previous experience of supplying certain Department of Health and Social Care …

Government response. 5: PAC conclusion: The Department’s COVID-19 pandemic procurement highlighted the importance of achieving transparency in respect of how it identifies and manages declarations of interests. 5: PAC recommendation: The Department should maintain and improve accountability by embedding their revised processes …
HM Treasury
6 Conclusion Sixth Report - Department of Health and…

There have been inappropriate unauthorised payoffs made to staff by health bodies, and the planned...

There have been inappropriate unauthorised payoffs made to staff by health bodies, and the planned large-scale NHS restructuring increases the risk of this happening again. Special severance payments when staff leave public service employment should be exceptional and they require Treasury approval because they are often ‘novel, contentious and repercussive’. …

Government response. 6: PAC conclusion: There have been inappropriate unauthorised payoffs made to staff by health bodies, and the planned large-scale NHS restructuring increases the risk of this happening again. 6: PAC recommendation: The Department should write to us alongside its Treasury …
HM Treasury
7 Conclusion Sixth Report - Department of Health and…

With 23 days to go until the financial year end the UK Health Security Agency...

With 23 days to go until the financial year end the UK Health Security Agency did not have an agreed budget for the new financial year. The Department established the UK Health Security Agency (UKHSA) on 1 April 2021 as a new executive agency to be the UK leader for …

Government response. 7: PAC conclusion: With 23 days to go until the financial year end the UK Health Security Agency did not have an agreed budget for the new financial year. 7: PAC recommendation: The Department should not get into this position …
HM Treasury
8 Conclusion Sixth Report - Department of Health and…

There is no clear plan as to how the Department will bring forward the publication...

There is no clear plan as to how the Department will bring forward the publication date of its annual report and accounts. The Department prepared its 2020–21 Annual Report and Accounts in exceptional circumstances. The Department’s 2020–21 Annual Report and Accounts, and those of NHS England and the Consolidated NHS …

Government response. The government agrees with the Committee’s recommendation Target implementation date: December 2023 8.2 The department has a plan to bring forward its accounts preparation process to allow pre-summer recess laying of its annual report and accounts (ARA). This has been …
HM Treasury
1 Conclusion Sixth Report - Department of Health and…

On the basis of a report by the Comptroller and Auditor General (C&AG), we took...

On the basis of a report by the Comptroller and Auditor General (C&AG), we took evidence from the Department of Health and Social Care (the Department) on its Annual Report and Accounts for 2020–21.1

Government response. Based on a report by the National Audit Office, the Committee took evidence on Monday 7 March 2022 from the Department of Health and Social Care. The Committee published its report on 10 June 2022. This is the government’s response …
HM Treasury
9 Conclusion Sixth Report - Department of Health and…

We asked the Department what plans it had for disposal of the £4 billion of...

We asked the Department what plans it had for disposal of the £4 billion of PPE that it has identified cannot be used in the NHS. The Department told us that it had approached 75 different countries to see if they could use any of the unusable PPE. This has …

Government response. The government agrees with the Committee’s recommendation. Target implementation date: Summer 2022 1.2 In order to reduce the costs associated with storing personal protective equipment (PPE) that will not be used, the Department of Health and Social Care (the department …
HM Treasury
10 Conclusion Sixth Report - Department of Health and…

Prior to the COVID-19 pandemic, the Department held a stockpile of PPE to respond to...

Prior to the COVID-19 pandemic, the Department held a stockpile of PPE to respond to what it considered was a reasonable worst-case scenario of an outbreak of pandemic influenza.19 It was identified in the early stages of its COVID-19 pandemic response that the stockpile it held was inadequate to respond …

Government response. 3: PAC conclusion: There is no clear plan for how big the PPE stockpile needs to be and how the Department will build greater resilience into the NHS supply chain so that it can respond at pace to future urgent …
HM Treasury
11 Conclusion Sixth Report - Department of Health and…

Most of the PPE was bought at speed early in the pandemic.

Most of the PPE was bought at speed early in the pandemic. This was at a time when there was a surge in demand in other countries, and at the same time as a temporary decline in global supply as factories temporarily shut to help reduce COVID-19 infections. This resulted …

Government response. 3: PAC conclusion: There is no clear plan for how big the PPE stockpile needs to be and how the Department will build greater resilience into the NHS supply chain so that it can respond at pace to future urgent …
HM Treasury
12 Conclusion Sixth Report - Department of Health and…

We asked the Department about its commercial capability.

We asked the Department about its commercial capability. It confirmed that this was on its “worry list” prior to the arrival of the COVID-19 pandemic and continues to be a challenge.24 The Department stated that it has an ongoing programme of contract training with some 972 learners across health (DHSC, …

Government response. 2: PAC conclusion: The procurement of PPE in response to the COVID-19 pandemic overwhelmed existing systems and has exposed weaknesses in the Department’s commercial contracting capability. 2a: PAC recommendation: In its Treasury Minute response the Department should set out its …
HM Treasury
13 Conclusion Sixth Report - Department of Health and…

We asked the Department for an update on the current position of contracts it had...

We asked the Department for an update on the current position of contracts it had entered into in response to the COVID-19 pandemic. The Department has now identified 17 Q 43 18 Q 79 19 Q 88; DHSC 2020–21 ARA, page 123 20 C&AG’s Report, The supply of personal protective …

HM Treasury
14 Conclusion Sixth Report - Department of Health and…

The Department has also identified a contract for 3.5 billion gloves where there are allegations...

The Department has also identified a contract for 3.5 billion gloves where there are allegations of modern slavery. When we questioned the Department about this matter, it was unable to confirm the value of the contract. However, it believed that should evidence become available that supports the modern slavery allegations, …

HM Treasury
15 Conclusion Sixth Report - Department of Health and…

The Department told us that the stockpile it held at the beginning of the pandemic...

The Department told us that the stockpile it held at the beginning of the pandemic was exceptionally useful and that there would have been PPE shortages without it. This stockpile was established in 2009, after the swine flu outbreak.28 We questioned the Department on its plans for holding a PPE …

Government response. 3: PAC conclusion: There is no clear plan for how big the PPE stockpile needs to be and how the Department will build greater resilience into the NHS supply chain so that it can respond at pace to future urgent …
HM Treasury
16 Conclusion Sixth Report - Department of Health and…

We asked the Department why it had started disposing of PPE before it had made...

We asked the Department why it had started disposing of PPE before it had made a decision on the size of the stockpile to hold for future emergencies. It told us that it will not need or be able to use all of the PPE it currently holds. As an …

Government response. 1: PAC conclusion: Having spent £12bn on PPE, the Department has £4bn of PPE in storage that will not be used in the NHS and now faces the challenges and costs of its disposal. 1a: PAC recommendation: Alongside its Treasury …
HM Treasury
17 Conclusion Sixth Report - Department of Health and…

The Department said that in addition to holding a much larger stockpile, another alternate strategy...

The Department said that in addition to holding a much larger stockpile, another alternate strategy it could have previously adopted was to buy British and therefore creating a resilient, flexible PPE manufacturing industry in this country, rather than buying from abroad. It advised us that its future plans for a …

Government response. 3: PAC conclusion: There is no clear plan for how big the PPE stockpile needs to be and how the Department will build greater resilience into the NHS supply chain so that it can respond at pace to future urgent …
HM Treasury
18 Conclusion Sixth Report - Department of Health and…

When granting additional funding to assist with the Department’s COVID-19 pandemic response activity, HM Treasury...

When granting additional funding to assist with the Department’s COVID-19 pandemic response activity, HM Treasury set conditions to ensure appropriate use of the money, that the Department was required to follow. These were in areas such as: advance payments to secure personal protective equipment; advance funding for community pharmacies; enhanced …

Government response. 4: PAC conclusion: The Department has regularly failed to follow public spending rules and across the Departmental Group there is a track record of failing to comply with the requirements of Managing Public Money. 4: PAC recommendation: The Department should …
HM Treasury
19 Conclusion Sixth Report - Department of Health and…

The Department told us that in order to get money to where it thought it...

The Department told us that in order to get money to where it thought it was needed during the COVID-19 pandemic it deliberately loosened controls and thereby took on a lot of additional risk spending money without prior approval.35 It acknowledged that its controls and processes were inadequate for the …

Government response. 4: PAC conclusion: The Department has regularly failed to follow public spending rules and across the Departmental Group there is a track record of failing to comply with the requirements of Managing Public Money. 4: PAC recommendation: The Department should …
HM Treasury
20 Conclusion Sixth Report - Department of Health and…

The Department’s Head of Internal Audit concluded that “the existing arrangements in place do not...

The Department’s Head of Internal Audit concluded that “the existing arrangements in place do not best support the current operating environment” and that “necessary adjustments are required to the framework of risk control and governance arrangements for them to be considered effective in what is a new operating environment”. The …

Government response. 4: PAC conclusion: The Department has regularly failed to follow public spending rules and across the Departmental Group there is a track record of failing to comply with the requirements of Managing Public Money. 4: PAC recommendation: The Department should …
HM Treasury
21 Conclusion Sixth Report - Department of Health and…

There has been considerable public and political interest in the Department’s COVID-19 pandemic procurement including...

There has been considerable public and political interest in the Department’s COVID-19 pandemic procurement including how significant amounts of taxpayers’ money had been spent- especially where products had been sourced from new suppliers including from companies with no previous experience in these types of products. Such procurement- undertaken at pace- …

HM Treasury
22 Conclusion Sixth Report - Department of Health and…

We asked the Department how with such a large number of potential and potentially significant...

We asked the Department how with such a large number of potential and potentially significant conflicts of interest, within staff, non-executive directors or Ministers at the Department, they make sure that conflicts are identified and dealt with properly. The Department told us that this is particularly challenging for them, because …

Government response. 5: PAC conclusion: The Department’s COVID-19 pandemic procurement highlighted the importance of achieving transparency in respect of how it identifies and manages declarations of interests. 5: PAC recommendation: The Department should maintain and improve accountability by embedding their revised processes …
HM Treasury
23 Conclusion Sixth Report - Department of Health and…

The Department set out in its Governance Statement that during the audit of the Department’s...

The Department set out in its Governance Statement that during the audit of the Department’s accounts, it became apparent the Department’s process for collating and assessing potential related parties and related party transactions did not provide the necessary completeness assurance over the interests held by senior individuals. Consequently, the Department …

Government response. 5: PAC conclusion: The Department’s COVID-19 pandemic procurement highlighted the importance of achieving transparency in respect of how it identifies and manages declarations of interests. 5: PAC recommendation: The Department should maintain and improve accountability by embedding their revised processes …
HM Treasury
24 Conclusion Sixth Report - Department of Health and…

The Health and Care Bill introduces statutory Integrated Care Systems (ICSs), made up of an...

The Health and Care Bill introduces statutory Integrated Care Systems (ICSs), made up of an Integrated Care Board (ICB), responsible for the commissioning of healthcare services and an Integrated Care Partnership (ICP), an alliance of organisations and representatives to improve care, health and wellbeing, jointly convened by local authorities and …

Government response. 6: PAC conclusion: There have been inappropriate unauthorised payoffs made to staff by health bodies, and the planned large-scale NHS restructuring increases the risk of this happening again. 6: PAC recommendation: The Department should write to us alongside its Treasury …
HM Treasury
25 Conclusion Sixth Report - Department of Health and…

We asked the Department what plans it had put in place to prepare for this...

We asked the Department what plans it had put in place to prepare for this large-scale structural change in the NHS. The Department said the NHS had “extensive plans” and it was looking for radical change in how these organisations and their people work together to put flexibility into the …

Government response. 6: PAC conclusion: There have been inappropriate unauthorised payoffs made to staff by health bodies, and the planned large-scale NHS restructuring increases the risk of this happening again. 6: PAC recommendation: The Department should write to us alongside its Treasury …
HM Treasury
26 Conclusion Sixth Report - Department of Health and…

Three Clinical Commissioning Groups (CCGs) paid special severance payments without obtaining the required approvals.47 The...

Three Clinical Commissioning Groups (CCGs) paid special severance payments without obtaining the required approvals.47 The C&AG qualified his regularity audit opinion on the NHS England 2020–21 Annual Report and Accounts in respect of one of these, a special severance payment made by Berkshire West CCG to its former Accountable Officer.48 …

Government response. 6: PAC conclusion: There have been inappropriate unauthorised payoffs made to staff by health bodies, and the planned large-scale NHS restructuring increases the risk of this happening again. 6: PAC recommendation: The Department should write to us alongside its Treasury …
HM Treasury
27 Conclusion Sixth Report - Department of Health and…

We questioned the Department on what forward thinking it is doing to prevent unauthorised payments...

We questioned the Department on what forward thinking it is doing to prevent unauthorised payments being made to individuals leaving the NHS as a result of the planned re-organisation. The Department acknowledged there is a chance that the re-organisation of the NHS will result in special severance payments being made. …

Government response. 6: PAC conclusion: There have been inappropriate unauthorised payoffs made to staff by health bodies, and the planned large-scale NHS restructuring increases the risk of this happening again. 6: PAC recommendation: The Department should write to us alongside its Treasury …
HM Treasury
28 Conclusion Sixth Report - Department of Health and…

The Department established the UK Health Security Agency (UKHSA) on 1 April 2021 as a...

The Department established the UK Health Security Agency (UKHSA) on 1 April 2021 as a new executive agency to be the UK leader for health protection responsible for ensuring the nation can respond quickly and at greater scale to deal with pandemics and future threats. Public Health England’s (PHE’s) health …

Government response. 7: PAC conclusion: With 23 days to go until the financial year end the UK Health Security Agency did not have an agreed budget for the new financial year. 7: PAC recommendation: The Department should not get into this position …
HM Treasury
30 Conclusion Sixth Report - Department of Health and…

Given the uncertainty and plan to reduce test and trace activity we asked the Department...

Given the uncertainty and plan to reduce test and trace activity we asked the Department whether UKHSA would have enough funding to operate going forward. The Department replied that this was under discussion.58 We asked the Department when we took evidence on 7 March 2022 when the UKHSA 2022–23 financial …

Government response. 7: PAC conclusion: With 23 days to go until the financial year end the UK Health Security Agency did not have an agreed budget for the new financial year. 7: PAC recommendation: The Department should not get into this position …
HM Treasury
31 Conclusion Sixth Report - Department of Health and…

To provide proper timely accountability on how public funds have been spent, the administrative deadline...

To provide proper timely accountability on how public funds have been spent, the administrative deadline set by Treasury for Departments to publish their Annual Report and Accounts is 30 June, where possible, and no later than the parliamentary summer recess in July. An extension must be agreed for publication beyond …

Government response. 8: PAC conclusion: There is no clear plan as to how the Department will bring forward the publication date of its annual report and accounts. 8: PAC recommendation: The Department should develop a detailed and realistic plan for bringing forward …
HM Treasury
32 Conclusion Sixth Report - Department of Health and…

At the time of our evidence session, one NHS Trust, University Hospitals of Leicester NHS...

At the time of our evidence session, one NHS Trust, University Hospitals of Leicester NHS Trust (UHL), had yet to publish its 2019–20 or 2020–21 Annual Report and Accounts. The C&AG reported last year that as a result of the issues identified by its auditor, UHL’s management were not prepared …

HM Treasury
33 Conclusion Sixth Report - Department of Health and…

We asked the Department what it was doing to assure itself that the situation at...

We asked the Department what it was doing to assure itself that the situation at UHL would be resolved and whether it was an isolated occurrence or indicative of similar issues that may surface elsewhere in the NHS in the future. The Department acknowledged the fact that annual report and …

HM Treasury

Oral evidence sessions

1 session
Date Witnesses
7 Mar 2022 Andy Brittain · Department of Health and Social Care (DHSC), Jonathan Marron · Department for Health and Social Care, Shona Dunn · Home Office, Sir Chris Wormald · Department of Health and Social Care View ↗

Correspondence

3 letters
DateDirectionTitle
24 May 2022 Correspondence from Sir Chris Wormald, Permanent Secretary, Department of Healt…
21 Apr 2022 Correspondence from Sir Chris Wormald, Permanent Secretary, Department of Healt…
28 Mar 2022 Correspondence from Sir Chris Wormald, Permanent Secretary, Department of Healt…