Review of a sample of the data systems underpinning the input and impact indicators in HM Revenue & Customs’ Business Plan, Common Areas of Spend and wider management information.
This review was carried out on the 2012-15 Business Plan. Revised Business Plans were issued in June 2013.
The purpose and scope of this review
Our examination of the data systems used to report performance for this department involved a detailed review of the processes and controls governing:
- the selection, collection, processing and analysis of data;
- the match between the department’s stated objectives and the indicators it has chosen; and
- the reporting of results.
Our conclusions are summarised in the form of a score between 0 (no system has been established) and 4 (the data system is fit for purpose). The ratings are based on the extent to which departments have:
- put in place and operated internal controls over the data systems that are effective and proportionate to the risks involved; and
- explained clearly any limitations in the quality of its data systems to Parliament and the public.
Our review has focused on the quality of the data system which supports performance reporting. We do not conclude on the accuracy of the outturn figures included in the Department’s public performance statements or the usefulness of the information.
2012-13 is the second year in a rolling programme which looks at a sample of systems every year.
August 2013
Downloads
- 10229_HMRC_Information-assurance-summary1.pdf (.pdf — 104 KB)
