Gareth Davies, the Comptroller and Auditor General (C&AG) of the National Audit Office, has qualified his audit opinion on the 1993 and 2003 Child Maintenance Schemes Client Funds Account.
He has qualified his audit opinion because the Department for Work and Pensions (the Department) has not managed 1993 and 2003 child maintenance schemes cases with sufficient accuracy. Incorrect maintenance assessments and inaccurate reporting of arrears in the past mean that the reported arrears balance is not correct. Receipts and payments based on these incorrect arrears balances are not in accordance with Child Maintenance legislation.
The C&AG has also reported on the 2012 Child Maintenance Schemes Client Funds Account to explain his assessment of the accuracy of the Department’s maintenance assessment calculations and the resultant errors in receipts and payments that flow from these under the 2012 Scheme. His report also notes future challenges for the 2012 Scheme.
1993 and 2003 Child Maintenance Schemes
Audit certificate (pages 15-19)
Audit report (pages 20-26)
2012 Child Maintenance Scheme
Audit certificate (pages 16-19)
Audit Report (pages 20-23)