National Audit Office

Child Maintenance Client Funds Accounts 2016-17

The C&AG has qualified his audit opinions on the Client Funds Accounts prepared by the Department for Work and Pensions for the 1993 and 2003 Child Maintenance Schemes on the grounds of material levels of irregular receipts and payments and misstated arrears balances. However he has given a clean audit opinion on the 2012 Child Maintenance Scheme Account after improvements …

Published 14 Dec 2017 Financial Audit Department for Work and Pensions

Topics: Work, welfare and pensions

Summary

The NAO's words
The C&AG has qualified his audit opinions on the Client Funds Accounts prepared by the Department for Work and Pensions for the 1993 and 2003 Child Maintenance Schemes on the grounds of material levels of irregular receipts and payments and misstated arrears balances. However he has given a clean audit opinion on the 2012 Child Maintenance Scheme Account after improvements in the accuracy of assessing child maintenance claims.
14 December 2017

Recommendations

No recommendations are indexed here. The report itself may contain some: see the report on nao.org.uk, linked above.