The success of these larger samples relies on the capacity and cooperation of local authorities to respond to the Department’s requests for information.34 The Department considers that it has not yet given local authorities the opportunity to do the necessary reconciliations, as it has been asking so much of them to deliver grant schemes.35 However, the ICAEW also noted that when government places additional responsibilities on local government, it is vital that it provides sufficient additional resources to enable it to administer these additional responsibilities. It indicated that the Department did not appear to have provided additional resource to enable local authorities to do so and it was therefore not surprising that some have struggled to meet the reporting and assurance requirements. It highlighted that the business support grants represented significant additional activity for some smaller local authorities, such as East Lindsey District Council, which distributed £46.5 million of payments under these schemes compared to total expenditure of £99.6 million reported in its 2020–21 accounts.36 A local authority is also responsible for any recovery actions where it has made ineligible payments.37 Local authorities would appear to have limited incentives to do so given they must cover the costs of debt recovery and prosecutions, and any recovered funds return to the Department.38 The limitations to the estimates of fraud and error also make it challenging for the Department and local authorities to assess the time and resources required to recover these funds.39