Her Majesty’s Revenue & Customs annual accounts 2018-19
Published on:The Comptroller & Auditor General , Gareth Davies, has qualified his opinion on the regularity of HMRC’s 2018-19 Resource Accounts.
The Comptroller & Auditor General , Gareth Davies, has qualified his opinion on the regularity of HMRC’s 2018-19 Resource Accounts.
The National Audit Office (NAO) has undertaken an efficiency review of the Food Standards Agency’s (FSA) delivery of meat hygiene official controls.
The report details progress by HMRC in stabilising and operating the PAYE service and its progress towards the implementation of its new Real Time Information service. The report also covers HMRC’s performance in tackling VAT fraud, and in reducing error and fraud in personal tax credits.
This page is part of our decision support tool. Legal basis Check that your programme has both of the following two forms of approval from Parliament: Vires. This is power in legislation for the government body to carry out the activity envisaged in the policy intent of the programme. If you are unsure whether vires […]
Changes made in 2007-08 to public service pension schemes are on course to deliver savings and stabilise pension costs. However the value for money of the changes cannot be demonstrated in the absence of a strategic assessment of their long term impact on staff motivation and retention.
This page is part of our successful commissioning toolkit. It is important that financial relationships with third sector organisations (TSOs) are cost-effective, that good value for money is achieved by the programme or service involved. Poor value for money means either that: more needs to be spent to achieve the expected outcomes, leaving less money for other […]
This page is part of our successful commissioning toolkit. The public sector constructs and maintains many financial relationships with third sector organisations (TSOs). Commonly, the public body pays the TSO for the provision of a service [Note 1] specified by the public body [Note 2]. Practical example: Service specified by public body In one area, the local […]
This page is part of our successful commissioning toolkit. UK (and European Union (EU) ) policy generally favour competitive markets because they are considered to contribute to efficiency [Note 1]. In the last 20 years or so, this has extended to the public services. Competition is now, with contestability [Note 2] and choice, an important part of […]
This page is part of our successful commissioning toolkit. You need to establish at an early stage that you and your organisation have the ability to undertake the activities of the commissioning process you are contemplating. This falls into three parts – legal powers; money; and authority: Legal power (also known as ‘vires’) There may be power […]
The Department for Work and Pensions has introduced the Work Programme quickly, in just over a year, and this has had benefits, but the speed with which it was launched has also increased risks. The Department and providers have made assumptions about how many people the Programme will get back into work but there is a significant risk that they are over-optimistic.
Apprenticeships for adults offer a good return for the public money spent on them overall. However, the Department for Business, Innovation and Skills could improve value for money significantly by targeting resources on areas where the greatest economic returns can be achieved.
This system was implemented by the UK Border Agency with predictable flaws. The Agency has taken little action to prevent and detect students overstaying or working in breach of their visa conditions.
Financial pressures are growing on local authority maintained schools and the capacity of local authorities to support financial management in schools is itself under pressure. The Department for Education needs a system for alerting it to problems requiring intervention.
Our financial audit reports contain audit opinions on accounts across the public sector.
This report examines Defra’s approach to developing the Future Farming and Countryside Programme.
A Department for Work and Pensions programme to reduce the number of people claiming incapacity benefits and help them into work has had a limited impact and, while a serious attempt to tackle an intractable issue, has turned out to provide poor value for money.
This report assesses the Ministry of Defence’s approach to reducing and reforming its civilian workforce.
At a cost of £1.47 billion by March 2009, Train to Gain had supported employer-focused training for over one million learners, and had developed a skills brokerage service with which a majority of employers was satisfied. But while Train to Gain has achieved undoubted benefits for employers, the NAO has concluded that over its full […]