Source · Select Committees · Public Accounts Committee
Recommendation 46
46
Accepted
GIAA identified six control themes requiring action, exacerbated by Machinery of Government changes.
Conclusion
The GIAA highlighted six themes which required action to strengthen controls: Machinery of Government Change; Capacity and Capability; Governance; Strategy and Business Planning; First Line of Defence; and 75 HM Treasury, DAO 03/24 Accounts Directions 2024–25, January 2025 76 Q 35 77 National Audit Office, Working together to achieve high quality, timely and efficient audits, February 2025, p 5 78 Q 35 79 DBT ARA 2023–24, p 53 80 Definitions for each of these assurance conclusions can be found within: Cabinet Office, Government efficiencies and savings (2022/23): Technical note, January 2025 81 DBT ARA 2023–24, p 55 21 Second Line of Defence. The Department stated in its Governance Statement that the Machinery of Government changes were a contributary factor for all themes identified.82
Government Response Summary
The government agrees with the committee's implicit recommendation to address themes requiring action to strengthen controls, setting a September 2025 target date for the Annual Report and Accounts publication, which it states is progressing well and on target.
Government Response
Accepted
HM Government
Accepted
5.1 The government agrees with the Committee’s recommendation. Target implementation date: September 2025 5.2 The department will inform the Committee should it become likely that the September deadline will be missed. The Annual Report and Accounts production and audit are currently progressing well and are on target for a September publication.