3. Reliability of spending data

Data on how much the public service spends on contractors and consultants is not always reliable. We sampled data from 3 departments and found one – DE – does not always correctly classify its spending; and another – DH – did not hold enough documentation to confirm the reliability of its data for the period we examined. 

As a result, there is a risk that these departments' annual reports do not disclose the full amount they spent on consultants as required by Financial Reporting Direction 22.