Benefit payments may be incorrect due to deliberate fraud, either by individuals or by organised crime groups, or unintended error by claimants or by DWP or another part of government. The C&AG qualified his opinion on the regularity of DWP’s 2023–24 financial statements due to the material level of fraud and error in its benefit expenditure (except for expenditure on State Pension, for which the level of fraud and error is significantly lower). Regularity relates to whether money has been spent as Parliament intended, for example whether spending complies with relevant legislation. This was the thirty–sixth consecutive year for which DWP’s accounts have been qualified due to material fraud and error.48 Underpayments