Home / Sources / Select Committees / Public Accounts Committee / Excess votes 2023-24
Index live · Last sync 22 May 2026
Select Committee · Public Accounts Committee

Excess votes 2023-24

Status: Closed Opened: 6 Feb 2025 Closed: 16 May 2025 9 recommendations 12 conclusions 1 report

Each year, HM Treasury seeks parliamentary approval for any overspends against expenditure limits incurred by government bodies, known as ‘excess votes’. Approval of excess votes is through a motion put to the House without debate, provided that the Committee of Public Accounts has no objection. Where these limits, approved by Parliament, were exceeded, the C&AG …

Clear

Reports

1 report
Title HC No. Published Items Response
11th Report - Excess votes 2023-24 HC 719 26 Feb 2025 21 Responded

Recommendations & Conclusions

6 items
4 Conclusion 11th Report - Excess votes 2023-24 Not Addressed

Public Accounts Committee scrutinises departments exceeding allocated resources before parliamentary authorisation of excesses.

Under Standing Order of the House of Commons number 55(2) (d), the Committee of Public Accounts scrutinises the reasons behind any individual bodies exceeding their allocated resources, and reports to the House of Commons on whether it has any objection to making good the reported excesses. Once the Committee has …

Government response. The government response restates the committee's conclusion verbatim, providing no new information or action.
HM Treasury
5 Conclusion 11th Report - Excess votes 2023-24 Not Addressed

Parliament requested to approve additional budget for 2023-24 departmental spending excesses.

Figure 1 shows the excess incurred in 2023–24. Parliament is being asked to approve additional budget for the excess reported in the table. 4 Figure 1: Summary of the 2023–24 Excess Department Voted Capital Voted Capital Voted Resource Departmental Annually Annually Managed Expenditure Limit Managed Expenditure Limit Expenditure Limit Excess …

Government response. The government repeats the committee's conclusion that Parliament is being asked to approve additional budget for the excess reported in the table.
HM Treasury
11 Conclusion 11th Report - Excess votes 2023-24

Ofqual requested budget in one year for liabilities anticipated in the next

In January 2024, Ofqual requested additional budget of £417,000 in its Supplementary Estimate 2023–24, as it anticipated certain preparation costs for the office move. However, Ofqual expected the move itself would take place in April 2024 and therefore would recognise a right of use asset and related liabilities in its …

HM Treasury
12 Conclusion 11th Report - Excess votes 2023-24

Ofqual incorrectly recognised lease commitment from April, not March 2024, violating IFRS 16

However, under the terms of lease, Ofqual took the option to access the property so as to conduct its fit out works from 1 March 2024. Under International Financial Reporting Standard 16 Leases, Ofqual should have therefore recognised its lease commitment from 1 March 2024, rather than from April, as …

HM Treasury

Correspondence

1 letter
DateDirectionTitle
7 Apr 2025 To cttee Letter from the Permanent Secretary of the Department of Business and Trade rel…