The Department for Work and Pensions (DWP) has published its 2025-26 accounts, containing the audit opinion of the Comptroller and Auditor General (C&AG).

Modified audit opinion 

The C&AG has modified his audit opinion to Parliament in one respect:

  •  a qualified opinion on regularity, due to the level of fraud and error within benefit expenditure (excluding State Pension)

Financial statements

In the C&AG’s opinion, the financial statements:

  • give a true and fair view of the state of the Department and the Departmental Group’s affairs as at 31 March 2026 and its net operating costs for the year then ended; and
  • have been properly prepared in accordance with the Government Resources and Accounts Act 2000 and HM Treasury directions issued thereunder.

For more details, see Basis for qualified opinion on the financial statements in the C&AG’s certificate.

Regularity 

In the C&AG’s opinion, except for the effects of matters described above, in all material respects: 

  • the Statement of Outturn against Parliamentary Supply properly presents the outturn against voted Parliamentary control totals for the year ended 31 March 2026 and shows that those totals have not been exceeded; and
  • the income and expenditure recorded in the financial statements have been applied to the purposes intended by Parliament and the financial transactions recorded in the financial statements conform to the authorities which govern them.

For more details, see Basis for qualified opinion on regularity in the C&AG’s certificate.

View the accounts and audit report

Downloads

Topics