UK Inquiry Tracker

Accountability in small government bodies

Public Accounts Committee Open Inquiry

Opened: 6 May 2025 Parliament page

To ensure public money is spent and managed well, both Government departments and arms-length bodies must comply with a wide range of standards and requirements. This includes annual reporting and compliance with governance, planning and delivery expectations. Though Departments and bodies vary drastically in size, many of these obligations are … Read more To ensure public money is spent and managed well, both Government departments and arms-length bodies must comply with a wide range of standards and requirements. This includes annual reporting and compliance with governance, planning and delivery expectations. Though Departments and bodies vary drastically in size, many of these obligations are universally applied. The Public Accounts Committee examines the value for money of Government projects, programmes and service delivery and as such, relies on Departments and arms-length bodies to provide reliable and timely information. As the Committee works to ensure value for taxpayers’ money, this often means looking at processes that support the Government to run more efficiently. The National Audit Office (NAO) recently investigated the proportionality of requirements, obligations and standards for smaller public bodies, considering topics such as annual reporting requirements. Based on the NAO’s work the Committee will investigate this issue, taking evidence from senior Cabinet Office and HM Treasury officials. Likely topics will include: Developing a clear and comprehensive understanding of the requirements and standards set for Departments and public bodies; Understanding the challenges faced by Government bodies in complying with requirements and; Identifying innovative or previously successful methods to help small bodies comply with requirements in a way that is proportionate and efficient. If you have evidence on these issues, please here by 23.59 on Monday 12 Januray 2026. Please look at the requirements for written evidence submissions and note that the Committee cannot accept material as evidence that is published elsewhere. Please note that the Committee’s inquiry cannot assist with individual cases. If you need help with an individual problem you are having, you may wish to read the information on Parliament’s website about who you can contact with different issues . Show less

2 Recommendations

20 Conclusions

1 Report

1 Oral session

1 Event

Activity timeline 3 events

24 Apr
2026

Report published

77th Report - Accountability in small government bodies

26 Jan
2026

Oral evidence

Oral evidence session

26 Jan
2026

Formal meeting (oral evidence session) · The Grimond Room, Portcullis House

Committee event

Oral evidence sessions 1 session

26 Jan 2026

View on parliament.uk

Andrew Cartner · HM Treasury Conrad Smewing · HM Treasury Farhad Chikhalia · Ministry of Justice Indrani Banerjee-Jones · Government Actuary’s Department Janet Hughes · Cabinet Office Micon Metcalfe · Office of the Children's Commissioner

Reports 1 report · click to expand

Title	HC No.	Published	Items	Response
77th Report - Accountability in small government bodies	HC 887	24 Apr 2026	22	Pending

Recommendations & Conclusions

22 results

2 Conclusion

77th Report - Accountability in sm…

A tailored financial reporting regime for small, low-risk bodies would allow for more meaningful reports...

A tailored financial reporting regime for small, low-risk bodies would allow for more meaningful reports and free up time for frontline delivery. Financial reporting requirements are disproportionately 2 onerous for smaller, low-risk bodies. The costs of producing and auditing lengthy, … Read more

HM Treasury

Accountability in small government bodies

Activity timeline 3 events

Oral evidence sessions 1 session

Reports 1 report · click to expand

Recommendations & Conclusions

A tailored financial reporting regime for small, low-risk bodies would allow for more meaningful reports...

Government’s requirements for delivering specialist functions such as digital and procurement effectively are often ill-suited...

Sponsor departments and the centre of government can do more to help small bodies apply...

Relying on shared corporate services such as HR, estates and finance is not always the...

On the basis of a report by the Comptroller and Auditor General, we took evidence...

Since launching the ongoing public bodies review, government’s efforts have focused on consolidating larger bodies.

While successive governments have consolidated some public bodies, they have also set up new bodies,...

The Ministry of Justice and the Office of the Children’s Commissioner told us that, there...

There is no single, commonly agreed definition of a small, low-risk central government body.

Small central government bodies are largely subject to the same financial reporting and external audit...

The Government’s Actuary’s Department and the Office of the Children’s Commissioner told us that the...

HM Treasury told us that it is considering opportunities for simplifying disclosures in annual report...

Some aspects of the functional standards, their supporting guidance and self-assessments are better suited to...

The functional standards include advisory elements.

The Cabinet Office told us that, in the light of feedback from government bodies, it...

Some of the functions’ self-assessments and guidance require specialist expertise that small bodies often lack.

Small bodies rely on support from the Cabinet Office, HM Treasury, and other central government...

Small bodies are not always aware of the support and resources provided by sponsor departments...

Small government bodies often rely on shared corporate services, which are provided by their sponsor...

Under the government’s shared services strategy, departments are moving HR, payroll and other back-office functions...

The Cabinet Office told us that greater adoption of shared services across government, including by...

Small bodies told us that shared corporate services do not always suit them.