Child Maintenance Client Funds Account 2017-2018

Under the 1993, 2003, and 2012 statutory child maintenance schemes the Department for Work and Pensions (DWP) is responsible for collecting money from non-resident parents and paying this to the parents with the main care of the child. In some cases, where parents have received benefits, the money is directly paid to DWP. HM Treasury requires DWP to publish an account for this money, known as the client funds account, that is separate from the accounts for the rest of its activities.

The C&AG has qualified his audit opinions on the Client Funds Accounts prepared by the DWP 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 again given a clean audit opinion on the 2012 Child Maintenance Scheme Account.