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National Audit Office report: Department for Work and Pensions Accounts 2020-21

Department for Work and Pensions Accounts 2020-21

The C&AG of the NAO, Gareth Davies, has qualified his opinion on the regularity of DWP's 2020-21 financial statements.

Gareth Davies, the head of the National Audit Office, has reported on the 2020-21 accounts of the Department for Work and Pensions. He has qualified his audit opinion because of the material level of fraud and error in benefit expenditure.

His report sets out:

  • the reasons and context for his qualified audit opinion, including an overview of the Department’s estimates of fraud and error, the highest ever recorded;
  • the key facts around the systemic underpayment of State Pension due to errors by the Department;
  • the impact of COVID-19 on fraud and error and the Department’s strategy; and
  • the consequences of fraud and error overpayments and underpayments for claimants and the Department.


The Annual Report and Accounts for the Department for Work and Pensions can be seen here:

DWP annual report and accounts 2020 to 2021 – GOV.UK (

Audit certificate and report (pages 218-249)


Publication details:

Published date: July 15, 2021