Select committee: Public Accounts Committee

Conclusion 26

54th Report - Afghanistan Response Route Published 14 Nov 2025 Addressed to HM Treasury
Conclusion (the committee's words)
Since our evidence session the C&AG has qualified his regularity opinion on the departmental Annual Report and Accounts for the year ended 31 March 2025. The Department made a prior period adjustment to ensure that the legal and other provisions were materially stated as at 31 March 2024. In part this adjustment arose as a consequence of additional provisions being required to be recognised in respect of the anticipated cost of the Department’s established constructive obligation to resettle Afghan citizens. This prior period adjustment has resulted in a breach of the Non-budget expenditure control total in the Statement of Outturn against Parliamentary Supply, hence the qualified regularity opinion for the year ending 31 March 2025. 17

From: Public Accounts Committee, 54th Report - Afghanistan Response Route (HC 1391), 14 November 2025

Government response

Latest Treasury Minutes progress report to the Committee of Public Accounts on the Fifty-fourth Report of Session 2024-26

The government responded to the whole report on 4 June 2026 (deadline 14 January 2026).

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Treasury minutes: Government response to the Committee of Public Accounts on the Fifty-fourth report from Session 2024-26

Published 19 January 2026.

Summary written by Accountability Index from the government's response. It is not the government's own words.

The government agrees with four of the Committee's recommendations, including six-monthly updates on ARR resettlement from March 2026, and disagrees with the recommendation on separately capturing ARR costs.

  • On updates, the government agrees to write to the Committee every six months from March 2026 until the ARR is complete, though it "may not always be possible to provide a precise breakdown by scheme".
  • On the case working system, it agrees, stating the recommendation is implemented and that DACS (introduced in May 2022) addressed "many of the vulnerabilities", with the department "equipped with the right tools to minimise the risk" of a recurrence.
  • On scrutiny, it agrees and gives a target date of Spring 2026. The Treasury will issue a Dear Accounting Officer letter on sharing information with the Comptroller and Auditor General in the event of a super-injunction.
  • It disagrees on separate ARR costing, saying this would be "disproportionately complex and resource intensive", and instead offers an indicative cost allocation at the end of each financial year, included with the six-monthly updates.

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