Under the 1993, 2003, and 2012 statutory child maintenance schemes the Department for Work and Pensions (DWP) is responsible for collecting money from non-resident parents and paying this to the parents with the main care of the child. In some cases, where parents have received benefits, the money is directly paid to DWP. HM Treasury requires DWP to publish accounts for this money, known as the client funds accounts, that are separate from the accounts for the rest of its activities.

The C&AG has qualified his audit opinions on the Client Funds Account prepared by the DWP for the 1993 and 2003 Child Maintenance Schemes on the grounds of material levels of irregular receipts and payments and misstated arrears balances. However, he has again given clean audit opinions on the 2012 Child Maintenance Scheme Account.

1993 and 2003 Child Maintenance Schemes

Annual report and accounts 2018-19 

Audit certificate (pages 15-18)

Audit report (pages 19-23)

2012 Child Maintenance Scheme

Annual report and accounts 2018-19

Audit certificate and report (pages 15-18)

Publication details

  • HC: 34 & 35, 2019-20

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