Source · Select Committees · Public Accounts Committee
Recommendation 9
9
Accepted
Ofqual exceeded its Voted Capital and Capital Annually Managed Expenditure limits.
Conclusion
The Office of Qualifications and Examinations Regulation (Ofqual) breached its Voted Capital Departmental Expenditure Limit (CDEL) limit of £805,000 by £1,931,000 showing a total outturn of £2,736,000. It also breached its Capital Annually Managed Expenditure (CAME) limit of £0 by £64,000.
Government Response Summary
The government agrees with the Committee’s recommendation. The Audit, Risk and Assurance Committee reviewed the context and detailed circumstances leading to the excess. Forecasts are scrutinised on a monthly basis, a dialogue is maintained with HM Treasury colleagues throughout the year and management is engaged with the external audit team well in advance of year-end to ensure that any such issues are surfaced and resolved in a timely manner.
Government Response
Accepted
HM Government
Accepted
2.3 The government agrees with the Committee’s recommendation. Recommendation implemented: March 2025 2.4 Ofqual’s Audit, Risk and Assurance Committee reviewed the context and detailed circumstances leading to the excess. Whilst the Committee was satisfied that this breach resulted from a technical point of interpretation rather than a failure of control or governance, it has nevertheless sought and received assurance that management has responded appropriately to the specific recommendation of the auditors in this respect, namely that management should ensure it has the capacity, technical knowledge and processes in place to appropriately consider the accounting and budgetary reporting treatment for transactions that may be complicated to account for. 2.5 In addition to this specific recommendation, forecasts are scrutinised on a monthly basis, a dialogue is maintained with HM Treasury colleagues throughout the year and management is engaged with the external audit team well in advance of year-end to ensure that any such issues are surfaced and resolved in a timely manner.