Gareth Davies, the head of the National Audit Office, has reported on the 2020-21 Foreign, Commonwealth and Development Office Overseas Superannuation Accounts. He has qualified his regularity opinion because the FCDO was unable to provide sufficient evidence that pensioners’ benefit payments were made to those entitled to receive them, following the suspension of the Annual Declaration of Entitlement exercise by the FCDO in response to the assessed impact of the COVID-19 pandemic on pensioners.
