Recommendation 11

The Government’s Actuary’s Department and the Office of the Children’s Commissioner told us that the preparation and audit of their ARAs can be timeconsuming.17 This limits their ability to pursue other valuable work and brings limited benefits.18 The Electoral Commission told us in a written submission that compliance with requirements creates a significant workload and can invite a “tick-box” approach designed solely to meet audit expectations, rather than deliver meaningful outcomes.19 Submissions by academics and by the Institute of Chartered Accountants in England and Wales noted that the requirements are clearly disproportionate for some smaller public bodies and that there is a strong case for a more proportionate, less onerous reporting framework for small bodies.20