The Treasury requires departments to disclose information on their fees and charges in their annual reports and accounts, as set out in MPM and the Financial Reporting Manual (FreM). However, the Treasury noted there are inconsistencies between these documents. This has created ambiguity about what departments must report and at what level of detail. The NAO found that disclosures vary significantly across charging bodies, for example, with some omitting key details such as cross-subsidies. We asked the Treasury what it is doing to improve oversight and strengthen disclosure requirements. The Treasury told us it plans to align MPM with the FReM and clarify expectations around departmental reporting.36