In terms of accountability for pupil premium, the Department described schools needing to clearly report how they used funding so governors could use this to provide challenge.63 All schools must publish an up–to–date pupil premium strategy statement setting out their spending plans. The Department acknowledged that its data showed that not all schools were complying. In 2023, only 80% of schools sampled had published a 2022–23 pupil premium statement.64 The Department said it had followed up with those who had not published a statement, and they should now be updating and publishing their statements. However, as checks were completed on a sample basis it could not commit to following up with all those not complying.65