Source · Select Committees · Public Accounts Committee
77th Report - Accountability in small government bodies
Public Accounts Committee
HC 887
Published 24 April 2026
Recommendations & Conclusions
3
Recommendation
Accepted
Government’s requirements for delivering specialist functions such as digital and procurement effectively are often ill-suited...
Recommendation
Government’s requirements for delivering specialist functions such as digital and procurement effectively are often ill-suited to small bodies. Government’s requirements for delivering specialist functions (functional standards) and their associated guidance can be useful to small bodies, but they are often …
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Government Response Summary
The government agreed with the recommendation, stating that work is underway to revise functional standards and supporting guidance to ensure they apply proportionately to small bodies, considering their lack of in-house specialist expertise.
HM Treasury
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5
Recommendation
Accepted
Relying on shared corporate services such as HR, estates and finance is not always the...
Recommendation
Relying on shared corporate services such as HR, estates and finance is not always the best option for small bodies. Shared corporate services, such as estates and IT, have the potential to deliver efficiencies and free up resources in small …
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Government Response Summary
The government accepted the recommendation, confirming that Cabinet Office guidance will be updated to require departments to assess proportionate reporting and governance for new public bodies, including how they will draw on sponsor expertise, the suitability of financial reporting regimes, and their shared services model.
HM Treasury
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