Gareth Davies, the head of the National Audit Office, has reported on the 2022-23 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.

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His report sets out:

  • the reasons and context for his qualified opinion in relation to fraud and error in benefit expenditure
  • the estimated level and causes of overpayments in the benefit system
  • the estimated level and causes of underpayments in the benefit system
  • DWP’s plans to tackle fraud and error and to report transparently on its progress
  • specific actions to tackle fraud and error

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

Annual report and accounts

Audit certificate and report (pages 271-310)

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