Source · Select Committees · Public Accounts Committee
Recommendation 12
12
Accepted
Significant volume of public expenditure data missing from 2020-21 Whole of Government Accounts
Conclusion
Despite the multiple extensions to the data collection window, a large volume of data was nonetheless missing from the 2020–21 WGA when it was published. A total of 155 entities did not submit the data requested, including 137 entities which were included in the 2019–20 WGA. In total, data on £55.3 billion (4.9%) of public expenditure was missing from the 2020–21 accounts. A large subsection of this figure relates to local government bodies, with 128 (just over 25%) of a total 510 local government bodies failing to provide data.17
Government Response Summary
The government agrees to proactively work with entities to ensure timely data collection, requiring draft data where necessary, and is running webinars and strengthening discipline in central government by linking WGA returns to Accounting Officer assessments.
Government Response
Accepted
HM Government
Accepted
2.1 The government agrees with the Committee’s recommendation. Target implementation date: Spring 2024 2.2 HM Treasury is committed to proactively working with all entities to ensure data is collected in a timely manner, and the department is proactively mitigating the risks around missing data. For example, HM Treasury requires bodies to submit draft data even if audited data is not available. HM Treasury is also regularly engaging with stakeholders at a senior level on the matter of unaudited local government statutory accounts, as per recommendation 3 below. 2.3 HM Treasury has run four separate webinars for local and central government preparers, that were attended by over 700 people. The aim of the webinars was to run through the data submission process and provide support for preparers across the different sectors. The department will continue to run webinars in the future. 2.4 HM Treasury is strengthening discipline in central government, including making timely WGA returns an explicit measure in the Accounting Officer end-of-year finance assessments. This has put more rigour and accountability into the system. HM Treasury also contact underlying entities on a regular basis to monitor progress and assist with any issues, escalating to Director level where required, to ensure continuous engagement. 2.5 HMT will continue to try to ensure that we capture as much data as possible across the public sector in WGA, regardless of whether or not it has been audited.