Asked by: Lord Nash (Conservative - Life peer)
Question to the HM Treasury:
To ask His Majesty's Government why the section on "Best Practice Disclosures—Diversity and Inclusion" of The Government Financial Reporting Manual 2024–25 contains no reference to the mandatory disclosure of external equality, diversity and inclusion spending set out in the Civil Service Equality, Diversity and Inclusion Expenditure Guidance published by the Cabinet Office on 14 May 2024; and whether they will revise the Financial Reporting Manual to ensure that departments are aware that they are required to report such expenditure in their annual reports and accounts.
Answered by Lord Livermore - Financial Secretary (HM Treasury)
The Civil Service Equality, Diversity and Inclusion (EDI) Expenditure Guidance was issued by the Conservative government in May 2024 without due consideration of the standard procedure for incorporating requirements into annual reports and accounts. These requirements were not included in the Government Financial Reporting Manual (FReM).
After the publication of the guidance, it was decided that the FReM would not be revised to include mandatory disclosure of external EDI expenditure as such disclosures are unlikely to be financially material.
In line with the current policy, the Cabinet Office intends to publish 2024-25 external EDI spend at the end of the reporting cycle. The Government will keep the FReM under review and will consider any future updates to reporting requirements in light of evolving guidance and policy.
Asked by: Lord Nash (Conservative - Life peer)
Question to the HM Treasury:
To ask His Majesty's Government what proportion of central government departments and their arm’s-length bodies submitted their financial accounts to the National Audit Office by the statutory deadline in each of the past 10 financial years.
Answered by Lord Livermore - Financial Secretary (HM Treasury)
The Government does not hold or monitor data on when departments and their arm’s-length bodies submit their accounts to the Comptroller and Auditor General (C&AG).