Select committee: Public Accounts Committee
Recommendation 18
57th Report - Government services: Generating income
Published 10 Dec 2025
Addressed to HM Treasury
Public Accounts Committee Government services: Identifying costs and generating income All items in this report Report on parliament.uk ↗ Inquiry on parliament.uk ↗
Recommendation (the committee's words)
The Treasury requires departments to disclose information on their fees and charges in their annual reports and accounts, as set out in MPM and the Financial Reporting Manual (FreM). However, the Treasury noted there are inconsistencies between these documents. This has created ambiguity about what departments must report and at what level of detail. The NAO found that disclosures vary significantly across charging bodies, for example, with some omitting key details such as cross-subsidies. We asked the Treasury what it is doing to improve oversight and strengthen disclosure requirements. The Treasury told us it plans to align MPM with the FReM and clarify expectations around departmental reporting.36
From: Public Accounts Committee, 57th Report - Government services: Generating income (HC 890), 10 December 2025
Government response
The government responded to the whole report on 1 April 2026 (deadline 10 February 2026).