Source · Select Committees · Public Accounts Committee
Recommendation 28
28
Acknowledged
Public spending data lacks sufficient explanation of policy impact and non-financial key performance indicators.
Conclusion
Both of the professional bodies that responded to the Committee’s request for evidence addressed the collection and use of data. The ICAEW told us that a lot more could be done to explain how public spending has been used to meet policy objectives and the needs of the population, and noted a lack of commentary on the non-financial KPIs used as metrics for policy progress on matters including education, levelling up, tackling poverty, crime 42 Q 37 43 Q 41 44 Q 38; Committee of Public Accounts, Covid-19: Cost tracker update, Thirty-Eighth Report of Session 2021–22, HC 640, 23 February 2022 45 Qq 28, 40; Public Accounts Committee, Bounce Back Loans Scheme: Follow-up – Report, HC 961, 27 April 2022 46 Q 38; Public Sector Fraud Authority Website 47 Q 42 48 Qq 42–43 18 Whole of Government Accounts 2020–21 levels, progress on major strategic infrastructure projects, or illegal immigration.49 This echoes our own concerns raised in the report on the 2019–20 WGA, where we stated that current Government policies and economic context were not reflected in WGA reporting, and we recommended changes to the Performance Report.50 The ACCA made particular note of the scope for expanding and enhancing the reporting of data relating to the Net Zero and wider sustainability targets, and commented on the need for this data to be subject to external audit.51
Government Response Summary
The government acknowledges the committee's observations and commits to continuous WGA improvement, ensuring it reflects topical interest, and considering additional disclosures, while noting the 2021-22 WGA includes climate disclosures and signposts other relevant government publications.
Government Response
Acknowledged
HM Government
Acknowledged
5.1 The government agrees with the Committee’s recommendation. Target implementation date: Spring 2024 5.2 HM Treasury is committed to continuous improvement and will ensure that the WGA continues to reflect areas of topical interest. The 2021-22 WGA includes an update on climate-related financial disclosures and the impact of inflation on key metrics. In the Performance Report, the WGA signposts to other publications by government that can be used as a complement to the WGA. The Greening Government Commitments (GCCs) sets out the actions UK government departments and their agencies will take to reduce their impacts on the environment in the period 2021 to 2025. This includes commitments for departments to develop and deliver climate change adaption strategies. 5.3 HM Treasury will remain mindful that the WGA financial statements are a record of past financial performance and are based on the financial data collated from WGA returns. Data is not collated for the WGA performance report, though we include useful information on key strategic themes from published sources where appropriate. HM Treasury carefully consider adding additional disclosures to WGA where useful to the reader, while also being mindful that adding too many disclosures might make reporting complex and unwieldy. 5.4 The WGA should be seen as a component of a range of government reporting frameworks and is part of a broader framework of financial reporting and management. Each department has its own aims and objectives and so the reporting frameworks are flexible by design to give those preparing reports the autonomy and independence to present their unique objectives.