5: PAC conclusion: The Department’s COVID-19 pandemic procurement highlighted the importance of achieving transparency in respect of how it identifies and manages declarations of interests. 5: PAC recommendation: The Department should maintain and improve accountability by embedding their revised processes so that these are undertaken on a timely basis each and every year and normalise the transparency of the results by inclusion of the full list of interests identified in every Annual Report and Accounts. 5.1 The government agrees with the Committee’s recommendation. Recommendation implemented 5.2 As part of the preparation of the 2021-22 Annual Report and Accounts, the department has implemented the agreed revised process for identifying and disclosing interests and related parties, incorporating all lessons learned from the 2020-21 process and recommendations from the National Audit Office (NAO). 5.3 As in 2020-21, the department will continue to include a full list of interests in each and every annual report and accounts.