3.1 The government disagrees with the Committee’s recommendation. 3.2 The department does not collect information from academy trusts in this form and it would not be practicable to collect and publish it for the academic years ending 31 August 2021 or 31 August 2022. The department will keep under review the financial information provided by academy trusts. 3.3 The expenditure of academy schools can be analysed on a per pupil basis using data available on the Schools Financial Benchmarking website. The department believes this is the best information for assessing whether money is being spent appropriately on pupils. The department will continue to review the Schools Financial Benchmarking website to ensure that information is presented transparently and clearly, informed by user feedback.