Recommendations 3
2 accepted. 1 partially accepted. 3 implemented.
Response: Accepted
· Delivery: implemented, Q1 2023-24 (confirmed by the NAO)
Addressed to HM Treasury · Page 265, 15
Recommendation (the NAO's words)
It is important that HM Treasury continues its efforts to secure
progress in minimising the extent of audit qualifications. In this regard I
recommend that HM Treasury:
a) Engages with components to better understand why they are not
providing data for the WGA, and uses this information to identify how it
can improve performance in future periods.
Response: Accepted
· Delivery: implemented, Q4 2023-24 (confirmed by the NAO)
Addressed to HM Treasury · Page 265, 15
Recommendation (the NAO's words)
It is important that HM Treasury continues its efforts to secure
progress in minimising the extent of audit qualifications. In this regard I
recommend that HM Treasury:
b) Designs and implements a process to assess the risk of material
misstatement within draft accounts where they are used as the basis
for submissions to HM Treasury.
Response: Partially accepted
· Delivery: implemented, Q2 2025-26 (confirmed by the NAO)
Addressed to HM Treasury · Page 265, 15
Recommendation (the NAO's words)
It is important that HM Treasury continues its efforts to secure
progress in minimising the extent of audit qualifications. In this regard I
recommend that HM Treasury:
c) Ensures that it agrees with the Department for Education
mechanisms to allow the accurate consolidation of Further Education
Institutions in the future. HM Treasury and the Department for
Education should identify the extent to which similar arrangements can
be implemented to resolve the assurance gap arising from the non-
coterminous year end for the Academies Sector Annual Report and
Accounts.