The third reason given by the Department for delays to the completion of its 2023–24 accounts was the Post Office provisions. This was due to: the complexity in estimating the provision liabilities; the effort required to justify those estimates; and the need to ensure the alignment of estimates with the Post Office Limited’s own accounts.73 As set out earlier in this report, the C&AG qualified his opinion on two of the compensation scheme provisions. This was due to the significant uncertainty associated with the value and volume of future redress payments and the limited data available to support the Department’s assumptions.74