Source · Select Committees · Public Accounts Committee
Recommendation 26
26
Not Addressed
Qualified departmental accounts resulted from Afghan resettlement provision adjustments and expenditure breach.
Conclusion
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
Government Response Summary
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 recognized in respect of the anticipated cost of the Department’s established constructive obligation to resettle Afg
Government Response
Not Addressed
HM Government
Not Addressed
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 Afg