Select Committee · Public Accounts Committee

Department for Work and Pensions Accounts 2019-20

Status: Closed Opened: 27 Jul 2020 Closed: 14 Sep 2020 12 recommendations 21 conclusions 1 report

For 32 years running, the National Audit Office has had to “qualify” the annual accounts of the Department for Work and Pensions (DWP) because of the rate and level of error and fraud in the Department’s payment of benefits. In its report on DWP’s accounts for 2019-20, the NAO says overpayment of benefits, whether due … Show more

Reports

1 report
Title HC No. Published Items Response
Twenty-Sixth Report - Department of Work and Pensions Accou… HC 681 18 Nov 2020 33 Responded

Recommendations & Conclusions

33 items
2 Recommendation Twenty-Sixth Report - Department of Wor… Deferred

Even before COVID-19, fraud and error overpayments were at their highest ever rates, with around...

Even before COVID-19, fraud and error overpayments were at their highest ever rates, with around £1 in £10 of Universal Credit paid incorrectly. The estimated overpayment rate, excluding State Pension, now stands at 4.8% (£4.5 billion) of benefit expenditure of £93.1 billion for 2019–20; this is the Department’s highest ever … Read more

Government response AI summary
The government agrees in principle but defers setting annual targets for fraud and error until 2021-22, as the COVID-19 pandemic requires detailed analysis to baseline the current position. It will consider the viability of individual targets then.
Read full response →
HM Treasury
3 Recommendation Twenty-Sixth Report - Department of Wor… Accepted

COVID-19 will lead to further increases in fraud and error.

COVID-19 will lead to further increases in fraud and error. The Department has an opportunity to learn from the impacts of its control easements. In addition to 6 Department for Work and Pensions Accounts 2019–20 any rise in the level of fraud and error caused by an increase in benefit … Read more

Government response AI summary
The government agrees and will report both the total level of fraud and error, and the specific impact of COVID-19 control easements, in its Annual Report and Accounts for 2020–21, with a target implementation date of July 2021.
Read full response →
HM Treasury
4 Recommendation Twenty-Sixth Report - Department of Wor… Not Addressed

The Department cannot demonstrate that it is doing everything that is cost- effective to tackle...

The Department cannot demonstrate that it is doing everything that is cost- effective to tackle fraud and error. The National Audit Office’s work in 2019–20 on the Department’s strategy to tackle fraud and error showed that the Department could do more to understand the cost-effectiveness of individual controls. The Department’s … Read more

Government response AI summary
The government response does not address the recommendation to monitor and report on the impact and cost-effectiveness of fraud and error initiatives or potential discrimination from AI/machine learning.
Read full response →
HM Treasury
5 Recommendation Twenty-Sixth Report - Department of Wor… Accepted

The Department has made slower progress on some causes of fraud and error; this is...

The Department has made slower progress on some causes of fraud and error; this is sometimes due to legislative and regulatory restrictions. There are specific risk areas such as capital, living together, self-reported and self-employed earnings Department for Work and Pensions Accounts 2019–20 7 where the Department admits it is … Read more

Government response AI summary
The government accepts the recommendation, stating it has explored options for new legislative powers through a cross-government function and is developing non-legislative measures. It commits to bringing any proposed legislative changes to Parliament for scrutiny.
Read full response →
HM Treasury
6 Recommendation Twenty-Sixth Report - Department of Wor… Accepted

As at 31 March 2020, the Department was owed £5.3 billion from benefit overpayments, benefit...

As at 31 March 2020, the Department was owed £5.3 billion from benefit overpayments, benefit advances and Tax Credits debt. This number continues to increase rapidly. As at 31 March 2020, the Department was owed: benefit overpayments of £2.6 billion; benefit advances of £1.0 billion; and Tax Credits debt of … Read more

Government response AI summary
The government accepts the recommendation and commits to providing additional information in its annual report and accounts, detailing different debt recovery options, sums attributable to each method, and outstanding debt stock.
Read full response →
HM Treasury
7 Recommendation Twenty-Sixth Report - Department of Wor… Accepted

The people that are being overpaid and underpaid are amongst those least likely in society...

The people that are being overpaid and underpaid are amongst those least likely in society to be able to pay the money back or absorb an underpayment. The nature of means tested benefits means people entitled to receive the benefits are already those in society with the lowest incomes and … Read more

Government response AI summary
The government accepts the recommendation, committing to using financial data to identify vulnerable customers, implementing the 'Breathing Space' policy in 2021, and analyzing root causes of underpayments. An update will be provided by Spring 2021.
Read full response →
HM Treasury
1 Recommendation Twenty-Sixth Report - Department of Wor… Accepted

We took evidence from the Department for Work & Pensions (the Department) based on its...

We took evidence from the Department for Work & Pensions (the Department) based on its 2019–20 Accounts, and the Comptroller and Auditor General’s audit certificate and report contained within that document.1

Government response AI summary
The government agrees and states the recommendation is implemented, explaining that the Department has learned from its successful response to the pandemic and has strengthened capability, implemented a three-wave plan, and developed strategies for future surges.
Read full response →
HM Treasury
8 Conclusion Twenty-Sixth Report - Department of Wor… Acknowledged

The Department’s figures show that payment timeliness was maintained at around pre-COVID-19 levels.

The Department’s figures show that payment timeliness was maintained at around pre-COVID-19 levels. Its preliminary statistics show that 89% of new claims were paid on time and in full from 1 March 2020 to 26 May 2020.13 This followed the Department’s efforts to improve the portion of new claims paid … Read more

Government response AI summary
The government's response, which is identical to a response to a different recommendation, states the Department has learned from its flexible pandemic response and has strengthened capabilities for future challenges, thus confirming its ability to maintain performance, but does not directly address the specific observation …
Read full response →
HM Treasury
9 Conclusion Twenty-Sixth Report - Department of Wor… Accepted

The Office for Budget Responsibility’s Fiscal Sustainability Report (July 2020) outlines that ‘unemployment is likely...

The Office for Budget Responsibility’s Fiscal Sustainability Report (July 2020) outlines that ‘unemployment is likely to be materially higher for several years’ and forecasts that unemployment will significantly increase from its current level (it assumes 15 per cent of people on the Coronavirus Job Retention Scheme will ‘move into unemployment’ … Read more

Government response AI summary
The government states it has already implemented measures to prepare for future surges in benefit claims, detailing its flexible response to the pandemic, staff redeployment, and a three-wave plan to increase capacity and manage demand.
Read full response →
HM Treasury
10 Conclusion Twenty-Sixth Report - Department of Wor… Not Addressed

Benefit overpayments are at their highest estimated rates and have risen consistently since 2015–16.

Benefit overpayments are at their highest estimated rates and have risen consistently since 2015–16. Excluding State Pension, the estimated rate of overpayments increased again to 4.8% (£4.5 billion) of estimated benefit expenditure of £93.1 billion for 2019–20, from a restated rate of 4.4% (£3.8 billion) in 2018–19. The estimated rate … Read more

Government response AI summary
The government response does not address this conclusion, instead providing a response to an unrelated recommendation (ID 21815) regarding setting annual targets for fraud and error.
Read full response →
HM Treasury
11 Conclusion Twenty-Sixth Report - Department of Wor… Accepted

The Department does not currently have a target rate of fraud and error for us...

The Department does not currently have a target rate of fraud and error for us to use to hold it to account. However, the Department does now “absolutely accept in principle” that it should have a target “given the level of public scrutiny and interest in the question of fraud … Read more

Government response AI summary
The government agrees with the committee's recommendation to set annual targets for fraud and error, committing to publish a target for 2021-22 following detailed sampling work to establish a baseline after the COVID-19 pandemic, and will consider lower-level targets.
Read full response →
HM Treasury
12 Conclusion Twenty-Sixth Report - Department of Wor… Not Addressed

Universal Credit has the highest estimated overpayment rate of all measured benefits—9.4% (£1.7 billion) for...

Universal Credit has the highest estimated overpayment rate of all measured benefits—9.4% (£1.7 billion) for 2019–20—and it has an estimated underpayment rate of 1.1% (£0.2 billion). This is the highest recorded overpayment rate for any benefit other than Tax Credits (administered by HMRC), which peaked at 9.7% in 2003–04.23 The … Read more

Government response AI summary
The government response addresses a different committee recommendation regarding setting annual fraud and error targets for Universal Credit, rather than the provided conclusion about the current high overpayment rates.
Read full response →
HM Treasury
13 Recommendation Twenty-Sixth Report - Department of Wor… Accepted in Part

Even before the impact of COVID-19 the Department had not yet delivered the value of...

Even before the impact of COVID-19 the Department had not yet delivered the value of savings on fraud and error on which the Business Case for Universal Credit was based.26 As these were intended to be annually recurring savings, every year of delay in achieving them represents a real and … Read more

Government response AI summary
The government accepts the recommendation to set annual targets for fraud and error reduction but states that due to the pandemic, it aims to publish an overall target for 2021-22 after baselining the current position, and will consider the viability of individual targets.
Read full response →
HM Treasury
14 Conclusion Twenty-Sixth Report - Department of Wor… Accepted

The Department informed us that “many more claims naturally means more fraud and error in...

The Department informed us that “many more claims naturally means more fraud and error in the system”.29 The Department reported that the number of people on Universal Credit almost doubled from 2.9 million in February to 5.6 million in August and has continued to grow since.30 Fraud and error in … Read more

Government response AI summary
The government agrees with the associated recommendation, committing to report both the total level of fraud and error in the benefit system, distinguishing the impact of control easements from other COVID-19 impacts, and assessing the cost-effectiveness of controls in its Annual Report and Accounts for …
Read full response →
HM Treasury
15 Conclusion Twenty-Sixth Report - Department of Wor… Accepted

The Department acknowledges that the easements to controls it has made to respond to the...

The Department acknowledges that the easements to controls it has made to respond to the pandemic will increase fraud and error more than would otherwise be expected by the increase in claims. It has produced a range of estimates of the amounts potentially at risk which has been shared with … Read more

Government response AI summary
The government accepts the implied recommendation to report on the impact of control easements and the pandemic on fraud and error, stating it is working to separate and set out these impacts in the Annual Report and Accounts.
Read full response →
HM Treasury
16 Conclusion Twenty-Sixth Report - Department of Wor… Not Addressed

The Department informed us that it has taken steps to mitigate the impact of these...

The Department informed us that it has taken steps to mitigate the impact of these easements. It said it believes the key thing is to have a real-time data feed that enables it to check that the mitigations it has put in place are being effective. It provided an example … Read more

Government response AI summary
The government response addresses a different committee recommendation regarding reporting on fraud and error and easement impacts in the Annual Report, rather than the provided conclusion about current departmental monitoring of its Enhanced Checking Service.
Read full response →
HM Treasury
17 Conclusion Twenty-Sixth Report - Department of Wor… Accepted

However, whether these detection activities are successful does not inform us about the impact on...

However, whether these detection activities are successful does not inform us about the impact on the underlying rate of fraud and error. The Department reported that due to the redeployment of its staff to tackle the surge of claims and the difficulties of performing its sampling exercise in lockdown, it … Read more

Government response AI summary
The government agrees with the associated recommendation, committing to report both the total level of fraud and error in the benefit system, distinguishing the impact of control easements from other COVID-19 impacts, and assessing the cost-effectiveness of controls in its Annual Report and Accounts for …
Read full response →
HM Treasury
18 Recommendation Twenty-Sixth Report - Department of Wor… Accepted

The Department also informed us that as of July, after redeploying staff back into measurement...

The Department also informed us that as of July, after redeploying staff back into measurement activities, it has been measuring fraud and error on Universal Credit and it is also undertaking measurement work on other benefits such as Pension Credit and Employment Support Allowance. It told us that “it is … Read more

Government response AI summary
The government accepts the recommendation and commits to reporting the impact of the pandemic and its control easements on Universal Credit losses in the Annual Report and Accounts, distinct from existing fraud and error levels.
Read full response →
HM Treasury
19 Recommendation Twenty-Sixth Report - Department of Wor… Accepted

The National Audit Office’s (NAO’s) work in 2019–20 on the Department’s strategy to tackle fraud...

The National Audit Office’s (NAO’s) work in 2019–20 on the Department’s strategy to tackle fraud and error showed that the Department has a good understanding of the types of fraud and error that occur in the benefit system, but that it needs to do more to understand the cost-effectiveness of … Read more

Government response AI summary
The government agrees to monitor and report on the impact and cost-effectiveness of its fraud and error initiatives and new technology, confirming benefit realisation plans are in place to track outcomes and commit to addressing potential bias in its approaches.
Read full response →
HM Treasury
20 Conclusion Twenty-Sixth Report - Department of Wor… Accepted

The Department told us that it wants to get to the point where its accounts...

The Department told us that it wants to get to the point where its accounts are no longer qualified. It acknowledged that it is not where it wants to be, but said it knows what it needs to do.40 It said that it is working with the NAO to understand … Read more

Government response AI summary
The government agrees to monitor and report on the impact and cost-effectiveness of its fraud and error initiatives and investment in new technology, which aligns with the department's stated aim to achieve cost-effective controls and avoid qualified accounts.
Read full response →
HM Treasury
21 Conclusion Twenty-Sixth Report - Department of Wor… Accepted

The Department’s fraud and error strategy relies on modernising its technology and putting more investment...

The Department’s fraud and error strategy relies on modernising its technology and putting more investment into data and data analytics. It told us that “we really do see that putting more investment into data, into data analytics and into that prevention space, is going to get us where we need … Read more

Government response AI summary
The government agrees with the associated recommendation, committing to track the effectiveness of new technologies, use a Data Science Ethics Framework to address bias in machine learning, and provide an update on how it uses data to tackle loss in the annual report and accounts …
Read full response →
HM Treasury
22 Conclusion Twenty-Sixth Report - Department of Wor… Accepted

The Department launched its Risk and Intelligence Service (RIS) in April 2018 and reported that...

The Department launched its Risk and Intelligence Service (RIS) in April 2018 and reported that it was using ‘increasingly sophisticated data and analytical tools’ to tackle fraud and error.43 In response to COVID-19, the Department absorbed the work of RIS and other intelligence teams into its new Integrated Risk and … Read more

Government response AI summary
The government agrees to monitor and report on the impact and cost-effectiveness of its fraud and error initiatives and new technology, confirming benefit realisation plans are in place to track outcomes and commit to addressing potential bias in its approaches.
Read full response →
HM Treasury
23 Conclusion Twenty-Sixth Report - Department of Wor… Accepted

The Department told us that it is starting to build a system that is based...

The Department told us that it is starting to build a system that is based on ‘transaction risking’; its vision is to be in a place where it can, in real time, or near real time, assess every claim as it is coming through and take a view of how … Read more

Government response AI summary
The government agrees with the committee's observation on transaction risking, stating it has benefit realisation plans for this and other digital technologies within the new Fraud, Error and Debt Portfolio, with updates to be provided in annual reports.
Read full response →
HM Treasury
24 Conclusion Twenty-Sixth Report - Department of Wor… Accepted

There are specific risk areas such as capital, living together, self-reported and self- employed earnings...

There are specific risk areas such as capital, living together, self-reported and self- employed earnings where the Department admits it is harder to tackle fraud and error, in part due to the lack of access it has to timely, accurate data.46 In 2019–20, measured capital fraud and error rose by … Read more

Government response AI summary
The government agrees with the committee's observation on capital fraud, detailing ongoing efforts to explore new legislative powers for accessing bulk tax information from financial institutions and developing non-legislative measures like open banking to improve counter fraud activity.
Read full response →
HM Treasury
25 Conclusion Twenty-Sixth Report - Department of Wor… Accepted

The Department told us that the big fraud and error saving that it knew would...

The Department told us that the big fraud and error saving that it knew would come from Universal Credit is using real-time information (RTI) on earnings from HMRC in an automated way to calculate the award, and that it ‘knows’ it is “doing well on the RTI part”. However, the … Read more

Government response AI summary
The government response outlines its existing mechanisms for tracking the effectiveness of new technologies, monitoring fraud and error, and developing a Data Science Ethics Framework to address potential bias in predictive models.
Read full response →
HM Treasury
26 Conclusion Twenty-Sixth Report - Department of Wor… Accepted

The Department has powers that allow it to ask for the information that it needs...

The Department has powers that allow it to ask for the information that it needs when it is doing an individual compliance investigation, but it does not have legal access to the same level of information for the controls it uses to prevent and detect fraud and error. The Department … Read more

Government response AI summary
The government acknowledges the committee's observation and confirms it is actively exploring options for new legislative powers and developing non-legislative measures to improve counter-fraud activity, through a cross-government function.
Read full response →
HM Treasury
27 Conclusion Twenty-Sixth Report - Department of Wor… Accepted

The Department’s accounts show that as at 31 March 2020, claimants owed it £5.3 billion...

The Department’s accounts show that as at 31 March 2020, claimants owed it £5.3 billion from benefit overpayments (£2.6 billion), benefit advances (£1.0 billion) and Tax Credits (£1.8 billion). This represents a significant annual increase of 39% (£1.5 billion) on the £3.8 balance owed as at 31 March 2019. Other … Read more

Government response AI summary
The government agrees with the committee's observation and commits to providing additional information in its annual report and accounts by July 2021, detailing different recovery options for overpayments, sums attributable to each method, and outstanding debt stock.
Read full response →
HM Treasury
28 Conclusion Twenty-Sixth Report - Department of Wor… Accepted in Part

Evidence suggests that the amounts claimants owe from benefit overpayments, benefit advances and Tax Credits...

Evidence suggests that the amounts claimants owe from benefit overpayments, benefit advances and Tax Credits are all likely to increase further in 2020–21. The Department temporarily suspended most debt recovery in March 2020 and reintroduced the recovery of new overpayments in late September.55 With recovery action paused and a surge … Read more

Government response AI summary
The government describes its various debt recovery methods and policies, including reduced deduction rates and new tools like 'Repay My Debt'. It commits to improving operational efficiency, using data analytics, and providing additional information on recovery options and outstanding debt in its annual report.
Read full response →
HM Treasury
29 Conclusion Twenty-Sixth Report - Department of Wor… Accepted

We are concerned about the risk associated with trying to reclaim an overpayment and the...

We are concerned about the risk associated with trying to reclaim an overpayment and the time it takes to recover an overpayment. The Department told us that it has “very good and wide-ranging powers in terms of debt recovery” and that “there are cases where things are written off, but … Read more

Government response AI summary
The government agrees with the committee's concerns regarding debt recovery, outlining current reductions in Universal Credit deduction limits, new online repayment tools (Repay My Debt), increased automation, and developing data analytics, while also committing to providing more recovery data in its annual report.
Read full response →
HM Treasury
30 Recommendation Twenty-Sixth Report - Department of Wor… Accepted

Fraud and error have an impact on people’s lives; when the Department recovers overpayments, this...

Fraud and error have an impact on people’s lives; when the Department recovers overpayments, this can lead to problems for claimants who face deductions from their income, whereas underpayments mean that households do not get the support they are entitled to.61 The Department informed us that it ‘carefully considers’ whether … Read more

Government response AI summary
The government agrees to address the concerns regarding vulnerable claimants, outlining actions such as identifying vulnerable customers using financial data, committing to the 'Breathing Space' policy due in 2021, and analyzing fraud and error root causes.
Read full response →
HM Treasury
31 Conclusion Twenty-Sixth Report - Department of Wor… Accepted in Part

For a means tested benefit such as Universal Credit, people entitled to receive the benefit...

For a means tested benefit such as Universal Credit, people entitled to receive the benefit will be those in society with lower incomes and savings.64 The National Audit Office’s (NAO’s) recent study on Universal Credit: getting to first payment found that ‘the Department does not have all the information it … Read more

Government response AI summary
The government agrees on the need to recover debt efficiently and outlines existing hardship provisions. It commits to exploring how financial data can identify vulnerable customers, working with colleagues on debt management findings, and delivering the 'Breathing Space' policy.
Read full response →
HM Treasury
32 Conclusion Twenty-Sixth Report - Department of Wor… Not Addressed

The Department reports that it is able to identify claims impacted by its temporary easements...

The Department reports that it is able to identify claims impacted by its temporary easements to controls, and that therefore it can revisit these claims to raise any resulting over (or under) payments that might have occurred; it reports that it will be starting this work in 2020–21.66 The Department … Read more

Government response AI summary
The government's response, which is identical to a response to a different recommendation, acknowledges the opportunity to evaluate controls and commits to reporting the impact of the pandemic and easements on Universal Credit losses, but does not specifically address the committee's concerns about acting slowly …
Read full response →
HM Treasury
33 Recommendation Twenty-Sixth Report - Department of Wor… Not Addressed

In response to COVID-19, many staff within the Department’s Counter Fraud and Compliance Directorate were...

In response to COVID-19, many staff within the Department’s Counter Fraud and Compliance Directorate were redeployed, meaning the Department temporarily paused compliance work.69 As it restarts its compliance activity the Department should be aware of the lessons from NAO’s Investigation into overpayments of Carer’s Allowance in 2019. 62 Q 33 … Read more

Government response AI summary
The government response does not address the specific recommendation to be aware of lessons from the NAO's Carer's Allowance overpayment investigation; instead, it provides a generic response about evaluating control easements and reporting on pandemic impacts in the Annual Report.
Read full response →
HM Treasury

Oral evidence sessions

1 session
Date Witnesses
24 Sep 2020 Bozena Hillyer · Department for Work and Pensions, Neil Couling · Department for Work and Pensions, Nick Joicey · Department for Work and Pensions, Peter Schofield · Department for Work and Pensions View ↗

Who gave evidence

4 witnesses
WitnessOrganisationSessions
Bozena Hillyer · Director for Counter Fraud Compliance and Debt Department for Work and Pensions 1
Neil Couling · Director General Change and Resilience, and Unive… Department for Work and Pensions 1
Nick Joicey · Director General, Finance, Department for Work and Pensions 1
Peter Schofield · Permanent Secretary Department for Work and Pensions 1

Correspondence

2 letters
DateDirectionTitle
25 Oct 2021 Correspondence from Peter Schofield CB, Permanent Secretary, Department for Wor…
10 Jun 2021 Correspondence from Peter Schofield CB, Permanent Secretary, Department for Wor…