Excess votes 2023-24

Public Accounts Committee Closed Inquiry
Opened: 6 Feb 2025 Closed: 16 May 2025 Parliament page
Each year, HM Treasury seeks parliamentary approval for any overspends against expenditure limits incurred by government bodies, known as ‘excess votes’. Approval of excess votes is through a motion put to the House without debate, provided that the Committee of Public Accounts has no objection. Where these limits, approved by … Read more
9 Recommendations
12 Conclusions
1 Report
1 Letter
Activity timeline 3 events
16 May
2025
Report published
7 Apr
2025
Correspondence
26 Feb
2025
Report published
Title HC No. Published Items Response
11th Report - Excess votes 2023-24 HC 719 26 Feb 2025 21 Responded
Recommendations & Conclusions
6 results
Clear
4 Conclusion Not Addressed
11th Report - Excess votes 2023-24
Public Accounts Committee scrutinises departments exceeding allocated resources before parliamentary authorisation of excesses.
Under Standing Order of the House of Commons number 55(2) (d), the Committee of Public Accounts scrutinises the reasons behind any individual bodies exceeding their allocated resources, and reports to the House of Commons on whether it has any objection … Read more
Government Response
The government response restates the committee's conclusion verbatim, providing no new information or action.
HM Treasury
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5 Conclusion Not Addressed
11th Report - Excess votes 2023-24
Parliament requested to approve additional budget for 2023-24 departmental spending excesses.
Figure 1 shows the excess incurred in 2023–24. Parliament is being asked to approve additional budget for the excess reported in the table. 4 Figure 1: Summary of the 2023–24 Excess Department Voted Capital Voted Capital Voted Resource Departmental Annually … Read more
Government Response
The government repeats the committee's conclusion that Parliament is being asked to approve additional budget for the excess reported in the table.
HM Treasury
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10 Conclusion
11th Report - Excess votes 2023-24
Ofqual's existing Coventry office lease was due to expire in July.
Ofqual’s lease of its existing offices in Coventry was due to expire in July
HM Treasury
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11 Conclusion
11th Report - Excess votes 2023-24
Ofqual requested budget in one year for liabilities anticipated in the next
In January 2024, Ofqual requested additional budget of £417,000 in its Supplementary Estimate 2023–24, as it anticipated certain preparation costs for the office move. However, Ofqual expected the move itself would take place in April 2024 and therefore would recognise … Read more
HM Treasury
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12 Conclusion
11th Report - Excess votes 2023-24
Ofqual incorrectly recognised lease commitment from April, not March 2024, violating IFRS 16
However, under the terms of lease, Ofqual took the option to access the property so as to conduct its fit out works from 1 March 2024. Under International Financial Reporting Standard 16 Leases, Ofqual should have therefore recognised its lease … Read more
HM Treasury
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13 Conclusion
11th Report - Excess votes 2023-24
Earlier lease recognition point was not accounted for in main or supplementary estimates
The impact of this earlier than expected recognition point had not been taken into account in the Main or Supplementary Estimates. The Department for Business and Trade3
HM Treasury
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Government Response AI assessment · 17 of 9 classified
Accepted 15
Not Addressed 2
Total 9 recs + 12 conclusions
Correspondence 1 letter
7 Apr 2025 To committee Letter from the Permanent Secretary of the Department of Business and Trade relating to Committee’s Excess votes 2023-24 report, Session 2024-25, March 28
Parliament page