6
C&AG issues qualified opinion on Department's accounts due to Horizon scheme provision uncertainty.
Conclusion
For the 2023–24 external audit, the Comptroller & Auditor General (C&AG) recorded a qualified opinion on the Department’s accounts due to the Department being unable to obtain sufficient appropriate evidence that the value of provisions for the HSS and HCRS were free from material misstatement. This was due to the schemes being at an early stage of receiving and settling claims.5 The HSS had a provision of £671 million and the HCRS had a provision of £698 million in the 2023–24 Annual Report and Accounts.6 We were concerned with the progress of these schemes and the likelihood of being able to lift qualifications in the short term.7
Government Response
A response document is linked to this report, dated 18 September 2025. Response attribution to this conclusion has not been verified. Read the response document.
Source
Committee
Public Accounts Committee
Report
34th Report - Department for Business and Trade Annual Report and Accounts 2023-24
25 Jun 2025
HC 818
Addressee Bodies
HM Treasury
Timeline
Recommendation age
1.2 yr
Report published
25 Jun 2025