Asked by: Lord Agnew of Oulton (Conservative - Life peer)
Question to the Department for Education:
To ask His Majesty's Government, with reference to the Grants Statistics Bulletin 2022 to 2023, updated 11 October 2024, why the Department for Education’s total grant expenditure recorded in its Annual Report and Accounts for 2022–23, differs from the £77.9 billion reported; what the total value of this discrepancy is; and whether this missing expenditure is accounted for elsewhere in government spending records.
Answered by Baroness Smith of Malvern - Minister of State (Education)
The policy funding note outlines resource and capital expenditure to support the department’s objectives, including both grant funding and non-reported expenditures (for example, contract spend and grant-in-aid). The policy funding note was published in section 5 of the ‘Department for Education consolidated annual report and accounts 2023’, which can be found here: https://assets.publishing.service.gov.uk/media/64b6978861adff001301b284/Department_for_Education_Consolidated_annual_report_and_accounts_2023.pdf.
The data in the ‘Grants Statistics Bulletin 2022 to 2023’ has also been prepared on a resource expenditure basis, using the source data in ‘DfE consolidated annual report and accounts 2023’, section 5. Further adjustments were then made to meet the reporting requirements for the Government Grants Information System (GGIS). GGIS is the source of the data published in the ‘Grants Statistics Bulletin 2022/23’.
Reporting Source | 2022-23 Financial Year | GGIS Completion Rate |
| £ billion | % |
Policy Funding Note, DfE 2022-23 Annual Report and Accounts | £81.6 |
|
Adjustments for grant-in-aid; contracts; and other expenditure identified as goods and/or services in support of grant policy funding outcomes | (£2.5) |
|
Total adjusted grant expenditure | £79.1 | 100% |
Grant Scheme level reporting included in the Grants Statistics Bulletin 2022 to 2023 | £77.9 | 98% |
|
|
|
Difference in reported value | (£3.7) |
|
The total value of grant expenditure consistent with the definition of the ‘Grants Statistics Bulletin 2022 to 2023’ is £79.1 billion.
However, as set out in section 8 of the ‘Grants Statistics Bulletin 2022 to 2023’, ‘Departmental statements about the data in this report’, the total value of expenditure within the bulletin is £77.9 billon. This represents 98% of the department’s total grant expenditure. Section 8 of the bulletin can be found in full here: https://www.gov.uk/government/statistics/government-grants-statistics-2022-to-2023/grants-statistics-bulletin-2022-to-2023#departmental-statements-about-the-data-in-this-report.
The 98% completion rate reflects the disproportionate use of resources that would be required to further augment the remaining 2% of expenditure with the additional level of supplementary information required for entry on the GGIS, and therefore inclusion in the ‘Grants Statistics Bulletin 2022 to 2023’.
The department confirms that there is no missing and/or unaccounted for expenditure. The difference between the ‘Department for Education consolidated annual report and accounts’ and the value included in the ‘Grants Statistics Bulletin 2022 to 2023’ is the basis of preparation for these two publications.
Asked by: Lord Agnew of Oulton (Conservative - Life peer)
Question to the Department for Education:
To ask His Majesty's Government, further to the DFE Government Major Projects Portfolio Data March 2024, published on 16 January, what assessment they have made of the expected monetised benefits of the Early Years Childcare Reform Programme, given its reported whole life cost of £15.1 billion; why these benefits are currently recorded as "£0 million"; and by what date they expect to finalise and publish a full benefits realisation plan.
Answered by Baroness Smith of Malvern - Minister of State (Education)
The data published on 16 January 2025 reflects the status and delivery stage of the early years and childcare programme, as of 31 March 2024. Since then, central estimates for the financial benefits of extending early years education and childcare entitlements were published in April 2024 by the National Audit Office. These estimates indicate, as of March 2024, a benefit-to-cost ratio of £1.26:£1.00, and a total benefit of £15.972 billion.
The Office for Budget Responsibility also estimated that 60,000 additional parents will enter work, and 1.5 million will increase their working hours by 2027/28 as a result of the policy.
As expected of all Major Projects that form part of the Government Major Projects Portfolio, we will continue to provide regular data to the Infrastructure and Projects Authority on the progress of programme delivery. Now the programme is in live delivery, we will continue to monitor how these estimated benefits develop throughout the programme lifecycle and at the appropriate points provide an update on our position, reflecting the latest delivery data.