Source · Select Committees · Public Accounts Committee

Recommendation 24

24

The academies sector prepares a separate sector account (the Sector Annual Report and Accounts, or...

Conclusion
The academies sector prepares a separate sector account (the Sector Annual Report and Accounts, or SARA), aligned to the academic cycle year end of 31 August.45 The Department for Education and WGA report to 31 March.46 The consolidation of SARA data within WGA creates a non- coterminous year end misalignment and has resulted in a qualification in WGA since 2016–17.47