The Department has not made clear how it plans to spend the £3.5 billion of dedicated funding it has available to tackle fraud and error in the three years from 2026–27. The government has awarded the Department £6.7 billion of dedicated funding for fraud and error activity over the nine years from 2020–21 to 2028–29. Of this, £3.5 billion will be available in the three years from 2026–27. The Department says that it will use £300 million to £400 million each year to continue its Targeted Case Review programme, which seeks to detect and correct fraud and error in Universal Credit claims. It is also planning to extend Targeted Case Review to Pension Credit, at a cost of up to £70 million per year. However. the Department has not made clear how it will use the remainder of the available funding, which amounts to over £2 billion. It has indicated that it intends to use some of the money to implement its new legal powers, but did not say how much this would cost. recommendation The Department should set out in the Treasury Minute how it plans to spend the £3.5 billion of dedicated funding available from 2026–27, including how it will measure the cost-effectiveness and return on investment of the areas it funds.