Accountability report
Statement of Accounting Officer’s responsibilities
Under the Government Resources and Accounts Act 2000, HM Treasury has directed the Authority to prepare for each financial year resource accounts detailing the resources acquired, held or disposed of and used by the Authority during the year.
The accounts are prepared on an accruals basis and must give a true and fair view of the state of affairs of the Authority and of its income and expenditure, Statement of Financial Position and cash flows for the financial year.
In preparing the accounts, the Accounting Officer is required to comply with the requirements of the Government Financial Reporting Manual and in particular to:
- observe the Accounts Direction issued by HM Treasury, including the relevant accounting and disclosure requirements, and apply suitable accounting policies on a consistent basis;
- make judgements and estimates on a reasonable basis;
- state whether applicable accounting standards as set out in the Government Financial Reporting Manual have been followed, and disclose and explain any material departures in the accounts;
- prepare the accounts on a going concern basis;
- confirm that the Annual Report and Accounts as a whole is fair, balanced and understandable and take personal responsibility for the Annual Report and Accounts and the judgements required for determining that it is fair, balanced and understandable.
HM Treasury has appointed the Permanent Secretary as Accounting Officer of the Authority.
The responsibilities of an Accounting Officer, including responsibility for the propriety and regularity of the public finances for which the Accounting Officer is answerable, for keeping proper records and for safeguarding the Authority’s assets, are set out in Managing Public Money published by HM Treasury.
Accounting Officer confirmation
As the Accounting Officer, I have taken all the steps that I ought to have taken to make myself aware of any relevant audit information and to establish that the Authority’s auditors are aware of that information. So far as I am aware, there is no relevant audit information of which the auditors are unaware.
The annual report and accounts as a whole is fair, balanced and understandable and I take responsibility for the annual report and accounts and the judgments required for determining that it is fair, balanced and understandable.
Governance statement
Responsibilities
As Accounting Officer, I have responsibility for maintaining effective governance and a sound system of internal control to support the achievement of the Authority’s policies, aims and objectives. As part of this role, I safeguard the public funds and assets for which I am personally responsible, in accordance with the responsibilities assigned to me. This statement sets out the key challenges faced by the UK Statistics Authority (the Authority), the issues which have arisen, the remaining risks, and the system of control to manage these risks. This Governance Statement supports the description of our performance provided in the Annual Report (Chapter 1) which sets out our strategy and the progress we made towards delivery.
In line with commitments made by the Authority to the Public Administration and Constitutional Affairs Committee, the then Accounting Officer (Sir Ian Diamond) delegated responsibilities to Mr Ed Humpherson for the OSR budget, from 1 June 2020 ( covering the reporting period 2025/26). The appointment was made at the discretion of the then Accounting Officer under the terms of Managing Public Money policy, whereby accounting officer responsibilities for defined parts of the department’s business can be delegated by the Principal Accounting Officer. The position carries with it the responsibility for ensuring that resources approved by the UK Statistics Authority Board for the Office for Statistics Regulation are used for the purposes intended. This appointment remains in place.
Compliance with the corporate governance code
I have assessed the Authority’s compliance with the Corporate Governance in the Central Government Departments’ Code of Good Practice 2017. The code focuses on governance arrangements for ministerial departments and there are elements, such as ministerial chairmanship of the Board , which are not directly relevant to the Authority due to our statutory framework and status as a non-ministerial department. However, in all other areas we comply with the spirit and principles of the code.
Role of the Authority Board during 2025/26
The UK Statistics Authority Board (the Authority Board) has the statutory objective of promoting and safeguarding the production and publication of official statistics that ‘serve the public good’. In accordance with the 2007 Act, the Authority Board is comprised of a majority of non-executive directors (including a Chair) appointed through open competition, and three executive members, as detailed in the tables below.
The post of Chair of the UK Statistics Authority is a Crown appointment. Sir Robert Chote was appointed by the late Queen Elizabeth II following an open competition and subject to a pre-appointment hearing by the Public Administration and Constitutional Affairs Committee and a formal debate on the floor of the House of Commons. Sir Robert took up his post on 1 June 2022, and his term of appointment was for five-years. In July 2025 Sir Robert Chote informed the Cabinet Office of his intention to step down as UK Statistics Authority Chair in the autumn of that year to take up his role as President of Trinity College, Oxford. Sir Robert stepped down as Chair of the UK Statistics Authority at the end of September 2025.
Penny Young took on the role as Interim Chair of the UK Statistics Authority on 1 October 2025 pending the appointment of a new Chair.
Governance and Committees of the Authority Board during 2025/26
During 2025/26 sub-committees, which supported the Authority Board in its work and reported to it met as follows.
Audit and Risk Assurance Committee
Chaired by Dr Jacob Abboud and met five times.
Purpose: To support the Authority Board and the Authority’s Accounting Office in their responsibilities for risk management, control and governance.
Regulation Committee
Chaired by Prof. Dame Carol Propper and met five times.
Purpose: To oversee the programme of assessment of sets of official statistics against the Code of Practice plus other work related to assessment and regulation.
Population Statistics System Committee
Chaired by Penny Young and met twice.
Purpose: To assist the programme to facilitate assurance to the Authority Board on progress to support the population statistics system including preparation for a census in 2031.
Remuneration Committee
Chaired by Sir Robert Chote / Penny Young and met twice. Penny Young, as Interim Chair took on the role as Chair of the Remuneration Committee from July 2025.
Purpose: To determine 2023/24 performance bonuses for the members of the Senior Civil Service employed by the Authority and to consider other staff pay issues.
Topics covered by each Committee
Authority Board
- Strategy and Business Planning
- Draft Authority Strategy
- Integrated Data Service Programme
- Labour Force Survey / Transformed Labour Force Survey
- Independent Review of data, statistics and research on sex and gender
- Communications Strategy
- Economic Statistics Plan
- Survey Improvement and Enhancement Plan
- People and People Survey
- Government Statistical System Coherence
- Strategic Risk Profile
- International Strategy
- External Effectiveness Review
- Split of the National Statistician Role
- Census 2031 – Devolved Governments
- National Statistician’s Office Resourcing
- UK Statistics Assembly
Audit and Risk Assurance Committee
- Annual Report and Accounts
- Business Planning
- Risk and Assurance
- Finances
- Legacy and Digital Delivery Framework
- Data Governance
- Cyber Security
- Internal Audit Programme 2025/26 and Progress Tracking
- Whistleblowing
- Fraud
- NAO Audit Completion Report
- People
- Data Protection
- Economic Statistics Plan Resourcing
- Implementation of Internal Audit Actions
- Office for Statistics Regulation annual update
- Changes to Executive Governance
- Annual Review of Committee Effectiveness
Regulation Committee
- State of the Statistical System Report
- OSR Annual Report
- Annual Review of Casework
- OSR Strategy and Business Plan
- Code of Practice 3.0
- Spending Review 2025 – 2026/27 to 2028/29
- ONS Administrative Based Population Estimates
- Intelligent Transparency
- Domestic abuse statistics in ONS Crime Survey
- Northern Ireland Tourism Statistics
- NHS Scotland Workforce Statistics
- Authority Interventions Policy
- Systemic Review of Mental Health Statistics in Wales
- Elections Lookahead
- ONS Economic Statistics Plan
- ONS Labour Market Statistics
- ONS Population Statistics
- Public Confidence in Official Statistics
- Annual Review of Committee Effectiveness
Population Statistics System Committee
- Topic Consultation
- Census Strategy
- Census Timeline and Constraints in Decision Making
- 2027 Test
- Cooperation with Devolved Governments
- Administrative Based Population Estimates
- Risks, Opportunities and Assurance
Remuneration Committee
- Senior Civil Service performance moderation
Reporting structure
The Reporting Structure at April 2026 (post re-structure) can be found on pages 66 to 67 of the PDF.
Attendance at the Authority Board and its sub-committees
| Members | Authority Board | Audit and Risk Assurance Committee | Regulation Committee | Population Statistics System Committee | Remuneration Committee |
|---|---|---|---|---|---|
| Non-executive members | |||||
| Sir Robert Chote (Chair)* | 4/5 | Not required | 2/2 | Not required | 1/2 |
| Penny Young Interim Chair | 11/11 | Not required | Not required | 3/3 | 2/2 |
| Dr Jacob Abboud | 10/11 | 5/5 | Not required | Not required | Not required |
| Peter Barron | 11/11 | Not required | 5/5 | Not required | Not required |
| Professor Dame Carol Propper | 8/11 | Not required | 5/5 | Not required | Not required |
| Professor Sir David Spiegelhalter | 11/11 | Not required | 5/5 | 3/3 | Not required |
| Professor Mairi Spowage | 11/11 | 5/5 | Not required | Not required | Not required |
| Dr Sarah Walsh | 11/11 | 5/5 | Not required | 3/3 | 1/1 |
| Executive members | |||||
| Professor Sir Ian Diamond Chief Executive and National Statistician** | 1/1 | Not required | Not required | Not required | Not required |
| Mr Ed Humpherson Director General for Regulation | 10/11 | Not required | 4/4 | Not required | Not required |
| Emma Rourke Director General for Health, Population and Methods / Acting National Statistician*** | 8/8 | 2/2 | Not required | 1/1 | 1/1 |
| Darren Tierney Chief Executive**** | 7/7 | 2/2 | Not required | Not required | 1/1 |
*Stepped down from 1 October 2025. Penny Young took over as Interim Chair from 1 October 2025
**Stepped down on 9 May 2025
***Acting National Statistician from 9 May 2025 to 19 December 2025
****Chief Executive as of 22 December 2025
Board effectiveness review
This year the Interim Chair, Penny Young commissioned an externally led review, led by Mo Baines, Interim Lead Non-Executive Director, Ministry of Housing for Housing Communities and Local Government and Chief Executive of the Association for Public Service Excellence. The review was future facing focusing on how the Board could maximise its effectiveness, and what changes could be made to contribute to this.
Mo Baines conducted a series of interviews, observed the November 2025 Board meeting and had access to Board papers and the reports of the annual self-review of effectiveness for both the Audit and Risk Assurance Committee undertaken in August 2025 and the Regulation Committee undertaken in July 2025. The interviews focused on:
- effectiveness of the Board
- governance
- culture
- relationships
- behaviours
- skills and experience
- quality of information
- diversity of thought and characteristics
- potential areas of improvement
The review highlighted the impact of the challenges faced by the Authority, particularly the ONS during this period. Reference was made to the importance of the Board’s role in system wide leadership, as well as its oversight of ONS recovery plans. The scale of the ongoing challenges was well understood, and many examples given on positive changes throughout this transition period. The Board had navigated a number of personnel changes; was implementing the separation of the role of the National Statistician; had challenged the Executive to act on issues of trust and culture within the ONS and to complete the prioritisation work; and to be open in its reporting to the Board and the wider stakeholders. Implementation of the recovery plan had progressed with sustained energy and commitment by the Executive, and an improvement in stakeholder perceptions began to be evident. Notable progress had been achieved during the period; and there was a clear appetite to continue improving the outcomes for the Authority and its related bodies by both the Board and the Executive.
The review evidenced that the UK Statistics Authority had continued its improvement journey and there was clear evidence of a culture shift, with the executive embracing challenge and seeking further improvements through collaboration and innovation reinforced by a Board determined to challenge and support. The review highlighted that the Board would benefit from stability to enable it to continue its journey. It evidenced that the Interim Chair was bringing strong and inclusive leadership to the Board.
The Board discussed the recommendations from the review at its meeting in January 2026 and agreed an action plan in response to the findings, with progress already made:
- Planning is underway for the next Non-executive Director recruitment to replace a long-standing statistical expert and extend the skills base.
- Non-executive director engagement across the organisation has increased with expert Non-executive Director engagement as part of major transformation programmes and risk and assurance.
- Deep dives into issues such as the Transformed Labour Force Survey and legacy transformation.
- Secretariat working collaboratively with the Chair, Permanent Secretary, National Statistician (when in post) and Director General for Regulation to ensure the Board forward agenda focuses on key priorities.
The final independent report was shared with the Public Administration and Constitutional Affairs Committee as part of their inquiry into the work of the Authority.
Assurance over the Quality of Information
The Board recognises the need for accurate advice and reliable information to enable well-informed decisions. The Secretariat works with teams to ensure the information provided is of good quality, with a template used for committee papers, structured to ensure risks and resource implications are highlighted and to ensure sufficient engagement and challenge during discussions.
The structure and information contained in regular agenda items are reviewed annually as part of the board effectiveness review. Following the external board effectiveness review, further work is being undertaken to ensure reporting to Board continues to be undertaken with candour and is transparent focusing discussion on the challenges and highest risk areas.
An Integrated Performance and Finance Report is provided to the Authority Board in each meeting to aid decision making and the Strategic Risk framework was discussed throughout 2025/26. In November 2025, the Interim Chair and Permanent Secretary commissioned work to review and where necessary improve the management information provided to the Authority Board. Periodic review of management information provided to the Board and wider executive governance is considered internally as good practice. The specific circumstances of 2025/26 including external review recommendations and senior level structural changes were relevant factors underpinning the work commissioned in November 2025.
Overall, the Authority Board was content with the quality of the information it was provided with during the year as reflected by the independent review of Board effectiveness this year. Following the review referenced above a new dashboard was developed and provided for Board use with effect from January 2026. Further development of KPIs, as outlined in the ONS Business Plan, means the work on MI will continue to iterate.
Executive Committees during 2025/26
The National Statistician chairs the National Statistics Executive Group (NSEG) and the Permanent Secretary chairs the Executive Committee. In the absence of a National Statistician from January 2026 one of the Deputy Heads of the Government Statistical Service has chaired NSEG.
The role of the Executive Committee is to support the Permanent Secretary in the exercise of his functions and as Accounting Officer of the Office for National Statistics to set the strategic direction and achieve the collective mission and objectives of the ONS. The Executive Committee met on 50 occasions during 2025/26.
The role of NSEG is to support the National Statistician in the exercise of their functions as the Head of the Government Statistics Service (GSS) and Analysis Function, so as to achieve the collective mission and strategic objectives of the official statistics system. NSEG met on five occasions during 2025/26.
Developments in the control environment
Maintaining and improving an effective system of internal controls and governance within the Authority remains a key priority. The system of internal control aims to manage risk to an acceptable level, within our agreed risk appetite, rather than to eliminate all risk.
The system helps assure senior leaders, the ARAC and the Authority Board that key risks to achieving our objectives are understood and managed, and to highlight where there are gaps and therefore additional control is required.
During 2025/26 we continued to improve the internal control environment as follows:
- A refreshed strategic risk profile centred around quality of core statistics and our overarching strategic risk around rebuilding trust and reputation. The updated profile reflected a more rounded view of the risks impacting the ONS, allowing additional mitigations to be identified.
- Regular updates to the Executive Committee and ARAC providing more insightful and transparent reporting with an improvement in culture and maturity of discussions around risks. Reporting now offers clearer reflection from the first line with an independent second line view through a strategic risk controls dashboard.
- A refresh of our strategic people risk, and the development of a people plan with clear actions which has supported improvements in both culture and resourcing our key priorities.
- Enhancements in governance including: the re-invigoration of the Executive Committee, alongside new sub-committees in quarter four; regular oversight of delivery of our improvement plans at the Executive Committee and Authority Board; a new sub-committee of the Authority Board on population and Census 2031; and utilising risk and assurance within task and finish groups.
- At times previous delivery plans overcommitted relative to available capacity, impacting implementation and reduced delivery confidence. In the second half of 2025/26 we saw improved focus on prioritisation and business planning to ensure the organisation supports the delivery of its improvement plans and quality improvements, pivoting skilled resources to priority areas alongside the introduction of the waiting room to strengthen decision making, sequencing and support improved delivery confidence.
- Enhancements were made to financial forecasting processes including the introduction of standardised attrition assumptions to help drive accuracy particularly in people cost predictions. This did not fully address the forecasting issues experienced in 25/26 thus further refinements to processes have been introduced from the start of the new financial year.
- Implementation of a new data governance model to improve, simplify and provide assurance over the management of critical data sources across the production cycle making best use of key data.
- Deep dive review undertaken across first and second line assurance which identified key areas for improvement including the refresh of the Assurance Working Group to provide greater insight of assurance outcomes to Executive Committee and ARAC, which commenced in quarter three.
- Improvements in our communications and transparency on quality and delivery of improvement plans, responding to recent reviews through delivery of our turnaround communications strategy.
- Consistency in risk management during periods of change with improved engagement with risk and assurance leads, as well as continuous improvements to our risk tool to enable insightful and real time reporting to enhance our golden thread risk analysis underpinning the strategic risks.
- Delivery of improved risk and assurance training via a suite of eLearning modules and embedding introduction to risk management in all new starter training.
- Assessment of compliance against government functional standards, shows broadly consistent compliance with the prior year. Action is required to further enhance compliance across the project delivery, commercial and digital, data and technology areas, noting that the latter area has shown improvement on the prior year.
- We continued to enhance the Corporate Governance Assurance Statement process increasing the level of insight and assurance from across all areas of the organisation and adherence to first line controls.
- The comply or explain assessment (also known as Risk Control Framework, RCF) remains as met across all headline areas. Some elements of the sub sections within the headline areas have dropped from met to partially met but this has not impacted the overall outcome.
We continue to focus on developing and maturing the internal control environment to maintain the confidence and integrity of our internal control framework. Areas of focus in the 2026/27 period include ensuring prioritisation efforts are realised which in turn should have a positive impact on the quality of our outputs and management of our strategic risks within appetite. We also introduced enhanced mechanisms to aid in more accurate staffing level forecasting to help ensure we maximise our use of resources learning the lessons from 2025/26. Our Strategic Objectives are set to enable this, and our internal control environment will seek to assure progress.
The Risk and Assurance Team undertook the annual corporate governance assurance statement (CGAS) against core areas of internal control, including people; risk; security; statistical quality; delivering outcomes; commercial and finance management. The self-assessment responses were reviewed for adequacy by subject matter experts, and the outcomes of the exercise confirmed a broadly positive position of the control environment. Two areas provided a good level of assurance over systems of governance, risk and internal control that support our operations (financial management and security). The remaining five areas have been assessed as providing moderate assurance, which included a reduced level of assurance over commercial and delivering outcomes compared to the prior year. Directors received a summary for their areas detailing positive outcomes and areas for improvement with suggested actions where applicable.
Risk Management Approach and Strategic Risk Framework
2025/26 saw continued maturity in relation to the oversight, challenge and accountability of the Authority’s risk and assurance approach. Senior leaders took an active role in relation to risk management and assurance in particular engaging with risk and assurance activities to support in times of challenge. The Authority’s Risk Management and Assurance framework remains in place with key principles of government’s Orange Book at its core.
The Risk and Assurance Framework provides a mechanism for the identification, analysis, and management of risk across the Authority. It also assures that risks to the delivery of the Authority’s strategy are being managed within risk appetite as defined by the ONS Executive Committee and risk owners, signed off by the Authority Board.
The Authority Board has ultimate accountability for risk management, with responsibility for agreeing the Authority’s strategic risk profile and associated risk appetite. Updates on the strategic risk profile are provided to the Authority Board on a biannual basis.
The Audit and Risk Assurance Committee (ARAC) has responsibility for advising the Authority Board on the effectiveness of governance, risk management and the system of internal control. Updates are provided to each ARAC meeting on the evolving strategic risk profile, as well as other relevant risk and assurance activities. ARAC provides scrutiny over the management of the strategic risks to satisfy itself that major risks are identified and that mitigation strategies and appropriate levels of assurance are in place.
Executive accountability for risk management resides with the Permanent Secretary (the Accounting Officer), with executive oversight residing with the Executive Committee. Each strategic risk is owned by a member of the senior leadership team. The Executive Committee received regular updates on the strategic risk profile to ensure visibility and scrutiny of the full strategic risk landscape and its interlinkages, enabling it to embed risk at the heart of decision making.
Risk owners are accountable for providing their updates to the Executive Committee with the Risk and Assurance team providing independent assessment of progress. Changes to the executive governance structure implemented in January 2026 led to newly formed Executive Committee sub-committees where in-depth analysis of each risk will be scrutinised to assure their management with a clear escalation route to Executive Committee to provide additional challenge and assurance.
The Authority operates the ‘Three Lines’ model to distinguish the different executive responsibilities for risk and assurance:
- First line: Business areas own the risks and are responsible for responding and managing those risks through executing internal controls on a day-to-day basis, for implementing corrective actions to address deficiencies and assuring themselves that these activities are working. Under the ‘first line role’, management have primary responsibility.
- Second Line: Internal functions monitor and facilitate the implementation of effective risk management practices and facilitate the reporting of adequate risk related information up and down the organisation, providing the policies, frameworks, tools, techniques, and support to enable risk and compliance to be managed in the first line. The second line role is undertaken by a number of functions and monitored through the internal governance structure and Assurance Working Group.
- Third line: Independent functions provide assurance to the Accounting Officer, ARAC and the Authority Board that risk management and controls are appropriate and effective through independently and objectively evaluating internal controls, risk management and governance processes. The third line function is primarily undertaken by Internal Audit, by the National Infrastructure and Service Transformation Authority (NISTA) for programmes on the Government Major Projects Portfolio (GMPP) and, for projects and programmes not on the GMPP, by NISTA trained staff at other government departments through the NISTA gate review process.
Additional independent assurance on statistical matters is provided by the Office for Statistics Regulation (OSR), the independent regulatory arm of the UK Statistics Authority. The OSR undertakes assessments of ONS statistics in line with the Code of Practice for Statistics.
The Authority’s risk and assurance team conducted an annual review in quarter four of the organisation’s risk management practices against the Orange Book principles and the Risk Control Framework components. The findings show overall compliance with all five key principles (Governance and Leadership; Integration; Collaboration and Information; Processes; and Continuous Improvement) as well as Risk Control Framework components (Governance and Management; Roles and Accountabilities; Strategy, Planning and Reporting; and Policies and Procedures; underpinned by the Three Lines Model). Some progress was made over the last year, and as an organisation, risk considerations are central to strategic decision-making and business planning. The exercise has identified areas for improvement with an associated action plan, including (but not limited to) achieving more consistent application of the three lines model across the organisation, enhancing management information to better support decision-making, and further strengthening compliance with the Functional Standard for Project Delivery.
UK Statistics Authority Strategic Risks
The Authority’s strategic risk profile reflects the most significant risks to the successful delivery of the Authority’s statutory objectives and strategic priorities. The profile is agreed by the Authority Board including the level of risk appetite associated with each risk on an annual basis, with reference to the Authority’s strategic priorities, the ONS Business Plan and the external environment.
All strategic risks were overseen, and their management assured, during 2025/26 by the Executive Committee and the ARAC. Key areas of risk focus for 2025/26 continued to include quality, technological resilience (with particular focus on legacy systems), data governance, people and culture, and business planning and prioritisation to support delivery of improvement plans. There are three areas requiring improvement against the functional standards: project delivery; commercial and digital, data and technology. This profile is being refreshed for 2026/27 as part of an annual review of the strategic risk profile, but the information below represents the strategic risks in place over 2025/26. Further work is being undertaken to strengthen the quality of controls and their assurance for each strategic risk.
UK Statistics Authority Strategic Risks Summary
Trustworthiness, impact and independence
The risk that trust and confidence in the Authority are eroded, leading to doubts about the quality of statistics in meeting user needs and/or perceptions that the statutory independence of the Authority has been, or could be, compromised.
Mitigation includes the following:
- Quality and consistency of communications.
- Delivery of published improvements plans.
- Executive committee governance and supporting governance framework.
- Management, transparent reporting and assurance over strategic risks.
- Regular, coherent and transparent stakeholder engagement.
- Engaging and responding to ongoing public enquiries.
- Clear standards on independence and impartiality and clear separation of roles within the Authority (e.g. the role of the OSR) and transparency with the regulator.
- Intervening when statistics are misused.
- Fair and open recruitment processes for the Authority Chair, National Statistician and Non-Executive Directors.
User Needs
The risk that the Authority does not fully understand, prioritise, optimise or respond to the needs of its key users within the constraints of available funding and resources and a related risk that users do not understand prioritisation choices of the Authority.
Mitigation includes the following:
- Engagement with users to identify user needs.
- Cross-ONS and GSS (Government Statistical Service) horizon scanning.
- Engagement and partnership work with the centre of government.
- Understanding of local government needs and how ONS can support these.
- Understanding the needs of non-government users.
- Appropriate mechanisms to document, prioritise and respond to user needs.
- Impact evaluation.
- Monitoring of stakeholder perceptions.
Security
There is an increased risk of an accidental information loss and/or a successful cyber or physical attack resulting in service disruption and/or a data breach.
Mitigation includes the following:
- A suite of data protection controls including Data Protection Impact Assessments (DPIAs), data protection training, Subject Access Request (SARs) responses and review of any breaches.
- A suite of secure by design principles which cover technical, information management, and process security controls. These are supplemented by organisational wide security frameworks and policies.
- Protective monitoring capabilities.
- Risk-based compliance and audit activity including GovAssure oversight.
- Business continuity framework maintaining high level of resilience and security culture campaigns, including training, to raise awareness and to reinforce behavioural expectations.
Quality Management Framework
The risk that the Authority does not understand and/or manage the quality of its statistics through the implementation of a quality framework, does not communicate quality risks, and does not adequately monitor, report and act upon quality related concerns.
Mitigation includes the following:
- ONS Quality Management Framework articulating quality expectations and requirements.
- The Statistical Quality Maturity Model (SQMM) to assess process, methods, and systems in output areas.
- Divisional quality improvement plans.
- Early warning system for quality concerns.
- Lessons learned & targeted improvements.
- Quality reviews.
- Quality champions network and ‘quality central’ repository of materials for training, guidance, policies and best practice.
- Consultancy support for implementing reproducible analytical pipelines.
- Provision and monitoring of quality-related training courses.
Delivery of strategic ambition
The risk that the Authority does not receive adequate funding, deliver efficiencies and/or does not have the right internal processes to prioritise.
Mitigation includes the following:
- Ongoing monthly monitoring of the financial position in year, including HM Treasury settlement condition for Spending Review 2025.
- Efficiencies framework to identify new efficiencies.
- Demand, prioritisation, and dependency management to continually understand the capacity to deliver.
- Maintenance of a robust, agile business plan and regular monitoring and reporting on delivery.
- Communicating the Authority Board’s strategic priorities for the statistical system to ensure alignment and implications for ONS work is understood.
Our people
The risk that the Authority is unable to address pressing cultural and workforce issues and is unable to attract, retain and deploy required skills to agreed priority areas.
Mitigations include the following:
- Office attendance support framework.
- Well defined, regularly reviewed reward package and pay approach.
- Modernised performance management framework, leadership development and performance management capability.
- Clear strategic skills approach.
- Flexible and sustainable strategic resourcing framework.
- Targeted engagement and culture initiatives.
- Preservation of Organisational Senior Leadership Capability and Resilience.
Our communications
There is a risk that the quality of the Authority’s communications is poor and therefore, data is misunderstood or misused; communications are not accessible, coherent and timely; the Authority is not seen as open and transparent and is too inward-looking and unable to respond with agility; and opportunities are not taken to proactively increase understanding of the Authority’s role and build trustworthiness.
Mitigations include the following:
- Gathering feedback on our communications from stakeholders.
- Ensuring our communications are timely and coherent.
- Ensuring the ONS website remains stable, and a new website platform is delivered.
- Maintaining a core narrative to promote consistency in communications.
- Strengthening stakeholder relationships.
- Monitoring the ONS’s reputation in the media and promoting ONS where possible.
- Producing and delivering a turnaround communications strategy for the ONS.
Quality Economic Statistics
The risk that the Authority does not produce quality economic statistics (GDP, labour market and prices) that are reliable, timely and accurate and/or that we do not communicate changes to quality.
Mitigations include the following:
- Delivery of ‘Restoring confidence, improving quality: the Plan for ONS Economic Statistics’.
- Delivery of Survey Improvement and Enhancement Plan.
- Establishing and maintaining relationships with users.
- Statistical methods for business and social surveys to adhere to best practice.
- Data management.
- Production of prioritised data sourcing roadmap.
- Establishing and managing relationships with data providers to ensure transparency around quality.
- Application of Quality Standard and any further required quality assurance.
- Adherence to international guidance and manuals, plus additional accreditation.
- People and resourcing plan for Economic Statistics.
- Continuous improvement.
- Quality and consistency of communications.
Quality Population Statistics
The risk that the Authority does not produce quality population statistics that are reliable, timely and accurate and/or that we do not communicate changes to quality.
Mitigations include the following:
- Implementation of the Quality Management Strategy.
- Governance and oversight of any quality issues impacting the production of population statistics.
- Quality assurance of administrative data used in population statistics.
- Understand and quantify new potential administrative data sources or changes to existing ones.
- Statistical methods for social surveys to adhere to best practice.
- Assurance of implementation of new methods.
- Delivery of commitments from the Economic Statistics Plan in relation to population statistics.
- Long-term resource and capability plans in place to support quality statistics delivery.
- Delivery recommendations from the Population Statistics review and decision not to move to Admin-based Population Estimates in 2026.
- Maintaining stakeholder relationships to ensure insights are effectively communicated.
- Up-to-date quality and methodology information/quality and methods guides and quality information on the data source published on the ONS website.
Data access and usability
The risk that the Authority may be unable to influence both public and private sectors in delivering transformative data sharing arrangements. Such arrangements are crucial to i) support the Authority’s role of facilitating increased sharing and linkage of anonymised data for research purposes that benefit the public good; and ii) support the Authority in obtaining regular and sustainable access to administrative data that is useable and of sufficient quality.
Mitigations include the following:
- Enterprise gateway to manage the organisation’s administrative data service, ensuring appropriate prioritisation, demand management and end to end data journey.
- Appropriate data validation and quality control with data integrity/quality checkpoints on key datasets based on engineering best practice and business area specified requirements.
- Review of economic statistics legacy administrative data sources and sharing to align with modernised enterprise governance practices and mature administrative data pipelines.
- Effective account management of key data stakeholders to ensure relationships are nurtured.
- Designing and building enterprise metadata capability for the organisation.
Technological resilience
There is a risk that the Authority’s technology estate (inc. third party suppliers, software, systems, services, and platforms) is unreliable, obsolescent, or no longer supported.
Mitigations include the following:
- Effectively managing third party suppliers of IT services.
- Progress towards a single platform for business automation.
- Reducing the ONS’s overall tech footprint at Crown Data Centres.
- Ongoing programme of upgrades and patching across the ONS IT estate.
- Continued work to reduce usage of legacy IT systems across the ONS.
- Continuous maturation of the IT disaster recovery capability.
- Use of Artificial Intelligence to reduce the use of legacy systems and improve quality of outputs.
Security
The ONS continues to deliver critical statistical outputs against a backdrop of rapid technological change, evolving cyber threats and rising expectations for trust and transparency. Priority deliverables influencing the Authority’s security posture include:
- The Economic Statistics Plan, requiring secure‑by‑design architecture and auditable systems.
- The Survey Improvement and Enhancement Plan, which depends on strong protection of respondent data and secure digital platforms.
- The 2031 Census Programme, where public participation and confidence rely on the provision of secure and resilient services.
Technology‑driven change continues to shape the Authority’s assurance needs. Expanded data holdings require strengthened governance and modernised security architecture. Therefore, during 2025/26, we began to implement clear guardrails to support business‑embedded innovation, to enable the safe adoption of new technology, and to manage an expanding attack surface across cloud, digital infrastructure, and edge services.
The increasing pace and sophistication of cyber threats necessitates a transition from reactive response to proactive, intelligence‑led threat management. This shift is critical as governments face more targeted attacks and the wider public sector experiences significant data extortion and ransomware incidents. Throughout 2025/26, the Authority continued to build organisational resilience through integrated business continuity, crisis management and disaster recovery planning.
Addressing persistent skills shortages also remains a priority. The Authority has invested in capability development, diversifying talent pipelines and strengthening technical and leadership skills over 2025/26. A sustained focus on security culture underpins all activity, supported by targeted education, awareness initiatives and specialist training aimed at improving accountability and informed decision‑making across the organisation.
During the reporting period, the Authority strengthened its security services in several key areas:
- The Cyber Security Team won Operations Team of the Year at the Government Security Awards, recognising the maturity of its detection capabilities and customer‑focused approach.
- The Security Culture and Awareness Team expanded its impact through a new training platform and a refreshed portfolio of initiatives, earning an ONS Excellence Award.
- A dedicated security architecture function was established to deliver proactive, cross‑cutting improvements and reduce enterprise‑level risks.
We are required to report any significant breaches relating to personal data to the Information Commissioner’s Office (ICO). There have been no such incidents during 2025/26.
Data
Data management at the ONS is vital as it ensures that the information collected is accurate, consistent, and reliable for decision-making. Good data management allows data to be stored securely, processed efficiently, and analysed effectively, which supports the production of high-quality statistics. This, in turn, allows government, businesses, and the public to make informed decisions based on trustworthy evidence.
Learning the lessons from an unsatisfactory internal audit report in 2024/25, since April 2025, the ONS has successfully completed its strategic review of data governance and has designed a new comprehensive data governance framework for the organisation. Some of the key achievements include the launch of a new Data Governance Office and the publication of a holistic data management policy that consolidates 60 separate data-related policies. We are also working across the business to define and implement a new Data Ownership model, that prioritises management, quality and use of data, alongside a revised Information Asset Ownership model focussing on risks and security at a systems level. We identified four high-level data domains; Economic, Population, Corporate and Master & Reference Data and we are progressing work to define the sub-domain structure and formalise the specific ownership roles.
Additionally, we developed a new cross-ONS ontology and Enterprise Metadata Model to enhance how data is understood and used across the organisation, strengthening our focus on quality. For external users, this includes a dissemination metadata standard to make our data more consumable via an Application Programming Interface (API), and in turn, by AI.
We completed an assessment of potential enterprise metadata solutions, to ensure effective management of our data assets and are now refining options. We have also developed a new metadata capture tool to ensure that metadata is captured centrally and in a more user friendly and robust manner.
Taken together, this new framework and the accompanying change initiatives represent a complete rewiring of the operating model for how data is used and governed across the organisation, with a strong emphasis on quality and usability. For example, we now have a business change implementation roadmap in place, which is being coordinated and led by the Data Governance Office. This roadmap will also support the implementation of data dissemination standard for the website.
Our new model for data governance ensures clearer accountability across end-to-end data lifecycles and data domains. Although this work remains an ongoing priority, we recognise that significant business change is required to implement the new model fully. It was therefore not surprising that, following an assurance audit in January 2026, the assurance rating provided by internal audit improved from unsatisfactory to limited. This reflects the progress made but also that there is more to do in this area.
Information Technology
Throughout 2025/26, ONS continued its long journey to modernise its technical infrastructure to significantly reduce long‑standing technical debt. The vast majority of legacy systems within Back Office and Infrastructure services have now been removed, with further progress underway across Digital Public Services and Mission IT. Replacement of all legacy technology supporting the ONS website and the ongoing migration of several key surveys from historic internal systems to modern strategic platforms is likely to continue over several years, this is due to the scale and complexity of these services, and requires sustained investment, careful planning, and strong governance to ensure operational stability. A limited Internal Audit opinion was provided in relation to the organisation’s ‘Evergreen’ strategy (aimed at avoiding the technical debt of the future), in 2024/25. Although a follow-up Internal Audit opinion was not given in 2025/26, all recommendations from the 2024/25 audit have been implemented, therefore addressing the control gaps that were identified’.
In 2025/26, we strengthened our technology capability through the successful establishment of an AI Board and the implementation of a robust governance framework. This enables the organisation to deploy automation and artificial intelligence responsibly and safely, driving efficiency and innovation. In parallel, the development of a citizen‑developer programme is supporting controlled self‑service approaches that streamline and improve operational processes across the ONS.
To enhance analytical quality and consistency, Reproducible Analytical Pipeline (RAP) methodologies continued to be rolled out across a wide range of statistical outputs in 2025/26. RAPs support greater transparency, repeatability, and resilience in analytical production. The organisation has also delivered its first instances of Evergreen IT, adopting cloud‑based services such as Office 365 to reduce upgrade burdens and strengthen modern development, security and operations (DevSecOps) practices.
Organisational Reviews
As previously reported, 2024/25 was a challenging year for the organisation and some challenges continued into 2025/26 which have been set out through the performance report.
The organisation’s challenges were highlighted in several reviews including the OSR’s review of economic statistics and the jointly commissioned Devereux review into the performance and culture of the ONS. The recommendations from these reviews have significantly shaped the Authority’s work during 2025/26. This started with focussing more resources on survey recovery and protecting statistical production, as reflected in the ONS 2025/26 business plan. This focus was enhanced following the publication of the Devereux review recommendations on 26 June 2025.
Plans for economic statistics and further survey improvements were published on 26 June 2025 in direct response to the Devereux review’s first recommendation – a focused and consistent effort to improve economic statistics. Updates on progress were published in December 2025, February 2026 and April 2026.
Significant structural change was initiated during 2025/26. Penny Young took up the role of interim Chair of the Authority, having taken over from Sir Robert Chote in September 2025. Also, the role of the National Statistician was split with Darren Tierney taking up his role as the new Permanent Secretary in August 2025. The National Statistician role currently remains vacant. The vacant Economic Statistics Director General position was filled in July 2025 which was followed by a significant organisational re-structure to bring surveys closer to the production of core statistical outputs – both now sitting within the new Director General’s remit. The recruitment process for the new Chief Technology Officer at Director General level completed in February 2026, and new Directors for People and Places and for Strategy and Change joined the organisation in the same month. These leadership and structural changes directly align with the second Devereux recommendation reflecting on how the organisation has been led.
Action was also taken in the second half of 2025/26, to address wider cultural issues identified in the Devereux review including the collaborative pan-office development of a new Mission Statement, Strategic Outcomes, Strategic Objectives, Leadership Statement, and People Plan. These key artefacts are enshrined into the ONS’ Business Plan for 2026/27.
As a non-ministerial department reporting to Parliament, the Authority also benefits from the challenge, scrutiny and support of Parliamentary select committees and their members. The Public Administration and Constitutional Affairs Committee began an inquiry into the work of the Authority in April 2025. The inquiry is ongoing at the time of writing.
Spending Review 2025 provided financial settlements for 2025/26 and the following three years to 2028/29. The conditions included within the Authority’s formal Spending Review settlement align with the recommendations of the reviews referenced above.
Pensions Issue
In January 2026, the Authority, as with all other government bodies that operate within the Civil Service Pension Scheme, was alerted to significant issues being experienced by the contracted pension scheme administrator. The main issue was the inability of the administrator to process new pension benefit applications and thus pay new pension scheme beneficiaries. The Cabinet Office as owner of the scheme issued guidance for consideration and implementation through Accounting Officers to help alleviate the hardship being felt by ex-employees and their beneficiaries. The Authority has implemented the prescribed Cabinet Office process with the Accounting Officer satisfied that the necessary approvals exist to make transition loan payments in this context.
Cabinet Office Controls
The Authority is required to comply with the Cabinet Office spend controls framework, which is designed to help organisations reduce unnecessary spend and encourage cross-government collaboration. Central government organisations, including departments and the bodies they sponsor must obtain Cabinet Office approval when they want to spend money on specified activities. Cabinet Office spend controls are part of the wider government financial delegations and approvals process and are an important part of the mandate of the government functions. The Cabinet Office operates the spend controls on behalf of HM Treasury.
The spend controls apply to commercial contracts, general grants, and individually specified types of transactions. The spend categories and associated control thresholds which were most applicable to the Authority in 2025/26 are:
- Commercial: All future commercial activity, framework agreements or material changes to services worth £20 million or more.
- Digital and Technology: Digital and technology spend over £1 million, or any spend on cases involving Crypt-Key.
- Facilities Management: All contracts over £500,000.
- Contingent Labour: All Contingent Labour contracts with day rates of £1,000 or more, excluding agency fees and recoverable VAT.
Regularity
A breach of the Cabinet Office controls framework in respect of the Crime Survey for England and Wales was disclosed in detail in the Authority’s Annual Report and Accounts for 2023/24 and 2024/25. This resulted in expenditure under this contract to be deemed irregular, which led to a qualified opinion from the Comptroller and Auditor General in 2024/25, on the grounds of regularity. Crime Survey for England and Wales contract expenditure in 2025/26 was £7.5m, bringing cumulative expenditure for the three years since 2023/24 to £15.8m.
Assurances from Internal Audit
The Internal Audit function provides the Permanent Secretary and the ARAC with a clear view on any emerging risks. The internal audit programme is closely linked to the strategic risks of the Authority. Arrangements are in place to ensure that the Permanent Secretary is made aware of any significant issues which indicate that strategic risks are not being effectively managed. The Internal Audit service complies with the Global Internal Audit Standards, effective from April 2025, supplemented by an Application Note issued by the Internal Audit Standards Advisory Board.
Opinion of the Head of Internal Audit
Under the Global Internal Audit Standards (GIAS), supported by the Application Note, I am required to provide my annual Internal Audit opinion for FY 2025-26 on the adequacy and effectiveness of governance, risk management, and controls at the UK Statistics Authority (Authority), based on the work we have undertaken during this period. My opinion also recognises the wider control and operating environment within the Authority and the level and extent of change and highlights the key underlying themes informing the opinion.
The opinion I provide reflects the status of the risk, control and governance environment at the date of this report.
Based on the evidence I have reviewed, I conclude that overall, the UK Statistics Authority (UKSA) has exhibited significant weaknesses in governance, internal control and risk management, and this is reflected in my overall level of assurance which is Limited. This opinion covers the UKSA.
When formulating my opinion, I have reflected upon results of the Internal Audit programme of reviews, progress by management in implementing agreed actions to address controls gaps, status of strategic risks and issues, and the outputs of 1st and 2nd line assurance providers.
I note the significant structural changes throughout the financial year set against a challenging landscape for the ONS, as the Authority’s production arm. The organisation has faced criticism of its core outputs, particularly regarding economic statistics, most notably following publication of the Devereaux Review in June 2026, and subsequent changes in senior leadership.
Overarching themes driving my opinion include gaps in controls over programmes and initiatives to improve economic statistics quality and to transform the ONS website. There are also opportunities to improve strategic resourcing and to address delays in implementing improvements to complex and interconnected data and technology initiatives that underpin the successful implementation of key priorities.
Positive highlights include successful embedding of both cyber security strategy and operational controls, sound procedures for data acquisition, and over decisions on the status of statistical outputs (de-accreditation), alongside improvements in quality procedures.
I have taken cognisance of the assurances provided by second line functions, in particular Risk Management. During FY 2025-26, several strategic risks remained outside appetite or at the upper end of the agreed risk appetite range. There is more to do to enhance controls over legacy systems to strengthen technological resilience, to implement enhancements to economic statistics quality, and to further progress improvements to trust and independence metrics. We may take comfort from significant strides made and underway to embed risk mitigations, and at the reporting date, the majority of ONS strategic risks are now operating within risk appetite. We are pleased to note that corporate assurance submissions confirm a positive position on operational controls and have evidenced compliance against government functional standards.
Turning to governance arrangements, a more positive picture is emerging following a period of significant structural change; the appointment of Permanent Secretary Darren Tierney and Interim Chair Penny Young, has heralded a welcome period of stabilisation. We note revised governance and committee structures are embedding, alongside good progress in securing senior talent.
I note the Public Administration & Constitutional Affairs Committee (PACAC) final report is pending at the date of this report and anticipate further changes when the findings are published.
Regarding direction of travel, I am pleased to note that a new ONS Business Plan was published in May, heralding a step change in strategic prioritisation and resource allocation. Additional evidence of a more positive trajectory includes improvements in stakeholder sentiment, implementation of prioritisation decisions, and the securing of significant funding injections for Census 2031, alongside the confirmation of the three-year financial arrangements. Settlement of the lengthy trade union dispute and endorsement of hybrid working principles clearly demonstrate a more positive culture which is reinforced by improvements in staff survey results.
When formulating my Opinion, I have recognised that Management have already taken steps to address many of the issues raised to bring the control framework, risk management, and governance arrangements back in line with good practice.
Taking these positives in the round, we may be confident that the office is now on a more stable footing to address the challenges and priorities of FY 2026-27.
Opinion of the Chair of the Audit and Risk Assurance Committee
The Committee provides assurance that, during the period of this report, it fully discharged its responsibilities in accordance with its terms of reference. The Committee is committed to the ongoing review of its effectiveness in fulfilling its assurance remit. The Committee completed a self-review of effectiveness in September 2025, including a skills review of members, and the outcome from this review.
The Committee is satisfied that it is able to provide the Accounting Officer and Authority Board with assurance that:
- audit work carried out during the year was endorsed by the Committee, was appropriately risk-focused and, where appropriate, was informed by earlier assurance work and audit recommendations;
- audit work was carried out to meet the Committee’s assurance requirements, and has met the standards and timescales that it required;
- an adequate framework is in place to keep the risk of financial crime as ‘low’ and the associated risk of material misstatements in the Authority’s accounts as ‘very low’;
- the Authority’s governance arrangements are adequate; and
- controls are in place for financial management and for the effective delivery of the Authority’s financial statements.
Based on the work of the Committee during the year and the assurance work carried out by the External and Internal Auditors, it is my opinion that the Authority’s governance and control framework for the year was generally effective, but challenged with some areas of weakness identified by the limited assurance audit reports including FTE forecasting, (which was a significant contributory factor to this year’s surplus position), Strategic Resourcing and Skills, ONS Website Transformation Readiness, Economic Statistics Plan and Working with External Organisations; and follow up reports for Data Governance and Reproducible Analytical Pipelines.
The Committee accepts the overall limited opinion from the Head of Internal Audit. This is the second year of a limited opinion from the Head of Internal Audit since 2020, which is disappointing, given the progress reported by ONS. The Committee recognised that the audit reports reflect the assurance and control gaps at a specific point in time when the respective audits were undertaken. The Committee will expect early follow up on areas of significant weakness noted in the Head of Internal Audit opinion with clear lines of accountability for limited opinion actions.
The Head of Internal Audit recognised the improvements made in the areas that drove the limited assurance opinion last year. The data governance framework following the unsatisfactory audit in the previous year, with all actions completed and the introduction of a Digital Delivery Framework. However, it will take time to embed both the Data Governance framework and Digital Delivery Framework across the organisation to be able to provide assurance. The Committee is encouraged by the Head of Internal Audit’s comments that we are moving in the right direction.
Darren Tierney on joining the organisation in August 2025, as Permanent Secretary and Accounting Officer, immediately focused on ONS’s recovery and made a series of changes to address the issues raised by the Devereux Review and ongoing Public Administration and Constitutional Affairs Committee (PACAC) Inquiry on the work of the Authority including:
- changes to the executive governance framework to support the Executive Committee to ensure delivery of key priorities. Executive Committee has been transformed with a more standard model of three key subcommittees;
- changes to the membership of the Executive Committee and Senior Leadership Team to bring in the skills needed;
- the production of ONS’s first three year business plan published on 20 May 2026, which sets out ONS’s four key change activities – Census 2031, Transformed Labour Force Survey, Website Transformation and Statistical Business Register. The focus will be on quality over quantity with the introduction of a new initiative to sequence complex change through the ‘Waiting Room’ mechanism;
- focusing on culture and accountability with the production of a short term People Plan and improvements evident through the latest quarterly Pulse Survey; and
- ending the long standing hybrid working issue with the TUS.
The Risk and Assurance Team has continued to make progress this year. The refreshed strategic risk profile as reported to the May meeting with three strategic risks reporting outside of risk appetite (reduced from seven in March) reflects the progress made in mitigating the following strategic risks, which were previously out of appetite.
- ‘Our People’ recognising the improvements in recruitment and retention;
- ‘Strategic Delivery’, following a strong business planning process and a stronger process for managing complex change with the new ‘Waiting Room’ initiative;
- ‘Finance’, following the review of the strategic risk profile, splitting this risk into two;
- ‘Quality Population Statistics’, reflecting significant action and mitigations in place;
- ‘Optimising value for Users’ with the organisations’ focus on quality over quantity and concentrating effort on protecting and producing ONS’s most critical outputs to meet users.
As highlighted by the Accounting Officer throughout the year the following two risks are likely to remain outside of risk appetite for some time:
- ‘Technological infrastructure’ with legacy the key risk area. The Accounting Officer commissioned work in this area on joining the organisation with an external review. The Director of Strategy and Change is also leading work to categorise legacy technology into three areas: i) legacy currently being addressed; ii) legacy that can be tolerated; and iii) legacy ONS cannot tolerate but do not currently have plans; and
- ‘Quality Economic Statistics’ , while still out of appetite has reduced in score recognising the progress and improvements to quality over the last year.
The ‘Trust and Independence’ is outside of appetite as agreed by the Authority Board in April 2026 pending outcomes of the PACAC independent inquiry on the work of the Authority.
Legacy transformation will remain a key area of focus for the Committee. This long standing complex issue will be a key focus for the newly appointed Director General for Digital, Data and Technology.
The Risk and Assurance Team’s analysis of first line (business areas) and second line (assurance functions) risk management demonstrated a mixed picture of business areas’ understanding and management of their risks. There is more to do on assurance including the need to mature the Assurance Working Group, which the Head of Internal Audit reviewed, bringing together insights from second line assurance functions. A paper is scheduled as part of the Executive Committee’s forward agenda.
The Committee will also require assurance on strategic resourcing and FTE forecasting, with work well in progress in response to the issues raised by Internal Audit. The ‘Waiting Room’ initiative to manage complex change will also be an area of focus for the Committee.
In summary the Committee recognises that the Authority has faced a particularly challenging period marked by the Devereux Review and the ongoing PACAC Inquiry, which has yet to report. Notwithstanding these pressures, there is evidence of improvement during the second half of the year, reflected in the upward trajectory of the strategic risk profile. This progress gives the Committee confidence that the office is now in a much stronger position to address the challenges and priorities in 2026/27.
Overall conclusion
Reflecting on the year it is useful to consider 2025/26 in several phases. First, the period of instability and change that preceded the publication of the Devereux review recommendations in June 2025. Second, the initial responses from the organisation to those recommendations and the work to support PACAC in its inquiry into the Authority in the summer months. Third, the appointment of key senior leaders including me as Permanent Secretary and Penny Young as interim Chair, allowing for immediate work on stabilising the organisational structure and culture more widely. Fourth, the transition into a steadier operational state in the latter part of the year.
The first quarter of 2025/26 was incredibly challenging for the organisation with a change of National Statistician and the then ongoing review into organisational performance and culture. Whilst challenging, the events leading up to the publication of the Devereux review on 26 June were necessary steps in the evolution of the organisation. During this period initial progress was made in line with our 2025/26 business planning commitments to re-focus our resources on our priorities including core statistical production and the surveys that underpin them.
The Devereux review laid bare the challenges that the organisation faced. However, the recommendations were welcomed and helped us to focus our attention on what needed to change. In many cases the recommendations simply set out what many within the organisation had already recognised. This candour in recognising organisational failings continued through the summer months as part of the PACAC inquiry.
Our report for 2024/25 and the performance chapter of this report set out our initial and then follow on responses to the Devereux review recommendations in some detail. Significant activities, plus structural and cultural changes have already been introduced in response. Painful but necessary re-prioritisation work has led to a resolute focus on production of critical statistics, enshrined in new strategic priorities and objectives. It is however equally important to recognise that whilst progress has been made the work needed to get the organisation to where it needs to be is longer term.
Significant changes to leadership, organisational structure, governance and the work undertaken to re-state and hold firm on our priorities were major factors in the second half of 2025/26. Work and therefore time was required to first assess the internal landscape and then formulate how the organisation needed to adapt further. There is more to do but I look forward to 2026/27 where our focus will be on using the revised operational and governance processes to deliver the priorities, we have set out in our business plan.
In considering the control framework and the opinions of both the Head of Internal Audit and the Chair of the Audit and Risk Assurance Committee in my view this reflects the significant transitory period that the organisation has been through in 2025/26. I accept both reports as a fair reflection of the year overall, rather than the position at year-end.
What is pleasing is the gradual improvement that I have seen since joining ONS in August 2025 – which is also reflected in both the opinion of the head of internal audit and the chair of the audit and risk assurance committee – evidenced through tangible delivery, sharper strategic focus, an improving strategic risk picture, and most importantly the views of our people. I believe that this report for 2025/26 presents a balanced view of our challenges, how we sought to address them, the progress that we have already made and the areas where we need to continue to advance. I am clear that addressing all the issues that we face will take time, but we now have the focus, will, and capability to do so.
Darren Tierney
Chief Executive and Accounting Officer
30 June 2026
Summary Financial Information
Key Financial Outturns
The key financial outturns for 2025/26 are shown below:
Departmental Expenditure Limit – Resource
| Resources | 2025/26 Estimate £‘000 | 2025/26 Outturn £‘000 | Variance £‘000 |
|---|---|---|---|
| Departmental expenditure limit – Resource | 405,459 | 393,730 | 11,729 |
The Authority has utilised 97% of its Resource funds throughout the year in progressing its strategic and operational objectives. The above figures include both ring-fenced and non-ring-fenced resources. Within this, the Authority utilised
- 98% of its non-ring-fenced Resource funding; and
- 69% of its ring-fenced funding (Depreciation and Amortisation).
Departmental Expenditure Limit – Capital
| 2025/26 Estimate £‘000 | 2025/26Outturn £‘000 | Variance £‘000 |
|
|---|---|---|---|
| Capital | 23,683 | 19,850 | 3,833 |
The Authority was able to utilise 83% of its Capital funds throughout the year using this funding to continue to transform our IT systems, capitalise research where appropriate in the context of ESA10, and to ensure our estate reflects our hybrid working requirements.
Depreciation and Amortisation
| 2025/26 Estimate £‘000 | 2025/26 Outturn £‘000 | Variance £‘000 |
|
|---|---|---|---|
| Depreciation | 9,916 | 8,180 | 1,736 |
| Amortisation | 2,240 | 1,847 | 393 |
| Total | 12,156 | 10,027 | 2,129 |
The Authority has robust financial controls in place for asset management, and we have been able to plan effectively for the utilisation of our assets. During the year we have continued to review our assets which verified the continued useful economic life.
Annually Managed Expenditure
| Resources | 2025/26 Estimate £‘000 | 2025/26 Outturn £‘000 | Variance £‘000 |
|---|---|---|---|
| Annually managed expenditure – Resource | 2,300 | (16) | 2,316 |
| Annually Managed Expenditure – Capita | 52 | 51 | 1 |
The Annually Managed Expenditure saving is attributed to a reduction in the level of provisions created during the period compared to that anticipated during the Estimate process. The Authority had planned to create provisions which did not materialise at year end. These included a potential voluntary exit scheme which was not needed due to a successful redeployment policy and levels of resource staff attrition and also contractual disputes not concluded within the year end period. Further details on the movements within Provisions can be found in note 11 of the Accounts chapter.
Included within the resource expenditure are staff costs which are analysed in the staff report. This shows the number of full-time equivalent staff (FTEs) and their costs, which include wages, social security and pension costs. Employees are Civil Servants to whom the conditions of the Superannuation Acts of 1965 and 1972 and subsequent amendments apply. The Remuneration Report provides further information on the relevant schemes.
To support compliance with IAS24 Related Party Disclosures, all executive directors, non–executive directors and deputy directors are required to complete declarations that they have not entered into agreements or undertaken any material transactions with a related party during the year. Further information is in Note 16 of the accounts.
The accounts of the Authority are audited by the Comptroller and Auditor General and his Certificate and Report to the House of Commons is presented in the Annual Accounts.
Notional Audit fees charged in the accounts amount to £147,000 (2024/25 £142,000).
Core Tables
Notes (values in £’000)
| 2021/22 Outturn £’000 | 2022/23 Outturnt £’000 | 2023/24 Outturn £’000 | 2024/25 Outturn £’000 | 2025/26 Outturn £’000 | 2026/27 Forecast £’000 |
|
|---|---|---|---|---|---|---|
| Resource DEL | ||||||
| Programme expenditure | 448,889 | 352,376 | 362,903 | 374,773 | 393,730 | 469,021 |
| Total resource DEL Of which: | 448,889 | 352,376 | 362,903 | 374,773 | 393,730 | 469,021 |
| Staff costs [1] | 298,541 | 263,164 | 278,447 | 276,151 | 314,545 | 375,000 |
| Purchases | 592,702 | 301,594 | 105,356 | 114,153 | 102,337 | 104,211 |
| Income | (453,190) | (224,528) | (34,613) | (28,946) | (33,179) | (26,100) |
| Depreciation [2] | 5,606 | 6,983 | 9,735 | 8,286 | 8,180 | 9,410 |
| Amortisation | 5,230 | 5,163 | 3,978 | 5,129 | 1,847 | 6,500 |
| Resource AME | ||||||
| Provisions | 5,382 | 5,837 | (967) | (23) | 36 | 2,300 |
| Utilised provisions | (11,217) | (9,765) | (1,039) | (51) | (52) | - |
| Total resource AME Of which: | (5,835) | (3,928) | (2,006) | (74) | (16) | 2,300 |
| Take up of provisions | 5,435 | 5,984 | 158 | - | - | 2,300 |
| Release of provision | (53) | (147) | (1,125) | (23) | 36 | - |
| Utilisation of provisions | (11,217) | (9,765) | (1,039) | (51) | (52) | - |
| Total resource budget Of which | 443,054 | 348,448 | 360,897 | 374,699 | 393,714 | 471,321 |
| Depreciation and Amortisation [2] | 10,836 | 12,146 | 13,713 | 13,415 | 10,027 | 15,910 |
| Capital DEL | ||||||
| Programme expenditure | 25,278 | 35,678 | 23,379 | 25,834 | 19,901 | 22,098 |
| Total capital DEL Of which: | 25,278 | 35,678 | 23,379 | 25,834 | 19,901 | 22,098 |
| Purchase of assets | 25,401 | 35,678 | 23,379 | 25,834 | 19,850 | 22,098 |
| Capital Grants Received | (123) | - | - | - | - | - |
| Capital AME | - | - | - | 234 | - | - |
| Total capital budget | 25,278 | 35,678 | 23,379 | 26,068 | 19,901 | 22,098 |
| Total departmental spending Of which: | 457,496 | 371,981 | 370,563 | 387,352 | 403,588 | 477,509 |
| Total DEL | 463,331 | 375,909 | 372,569 | 387,192 | 403,553 | 475,209 |
| Total AME | (5,835) | (3,928) | (2,006) | 160 | 35 | 2,300 |
1. £8,110,000 of staff costs in 2025/26 associated with research and development have been analysed as capital expenditure in the Core Tables in accordance with European System of Accounts 2010 Assets and Liabilities (ESA10).
2. Total departmental spending is the sum of the resource, AME and the capital budget excluding depreciation. Similarly total DEL is the sum of resource and capital DEL less depreciation. AME covers the cost of provisions.
| Carrying values | 2021/22 £’000 | 2022/23 £’000 | 2023/24 £’000 | 2024/25 £’000 | 2025/26 £’000 | 2026/27 Forecast £’000 |
|---|---|---|---|---|---|---|
| Assets of which: | ||||||
| Non-current assets | 96 | 84 | 72 | 71 | 98 | 98 |
| Current assets | 90,260 | 53,958 | 27,172 | 25,115 | 26,984 | 26,000 |
| Intangible assets: | ||||||
| Software licences | 3,562 | 8,005 | 5,742 | 3,785 | 2,485 | 4,000 |
| In-house development and applications under construction | 7,311 | 8,375 | 12,833 | 17,919 | 22,300 | 25,000 |
| Tangible assets: | ||||||
| Property plant and equipment | 15,141 | 47,064 | 41,103 | 41,996 | 41,302 | 42,000 |
| 116,370 | 117,486 | 86,922 | 88,886 | 93,169 | 97,098 | |
| Current liabilities | (93,576) | (76,784) | (47,822) | (38,134) | (42,963) | (38,000) |
| Non-current liabilities | (511) | (27,826) | (23,269) | (22,766) | (21,469) | (22,000) |
| Capital employed | 22,283 | 12,876 | 15,831 | 27,986 | 28,737 | 37,098 |
Capital employed is a measure of the value of the assets that add to the Authority’s ability to support its future business activities. It represents the Authority’s investment in its continuing operation. The significant increase in the Authority’s current assets and liabilities in 2021/22 and 2020/21 is attributed to receivables and payables relating to the delivery of the Covid Infection Survey. The increase in non-current liabilities and Property plant and equipment in 2022/23 relates to adoption of IFRS16 Leases.
Prompt Payment Target
The Authority is committed to both the Chartered Institute of Credit Management and the Department for Business, Energy and Industrial Strategy’s prompt payment code. The policy sets out that all invoices should be paid in accordance with contractual conditions.
Where no conditions exist, payment will be made within 30 working days of the receipt of goods or services, or the presentation of a valid invoice, whichever is the later. We made payments in accordance with this policy in 96% of transactions for the year ended 31 March 2026 (96 % in 2024/25). The performance is measured in accordance with HM Treasury guidelines.
In addition to the 30 days target we endeavour to pay small and medium sized enterprises within five days. We achieved payment in accordance with this policy in 88% of transactions for the year, (86% in 2024/25) compared to a target of 80%.
Directors’ Report
The requirements of the Directors’ report are covered by the following:
The Statistics Board, operating as The UK Statistics Authority is a non-ministerial department, operating at arm’s length from Government and reporting directly to Parliament and the devolved legislatures. The Cabinet Office retains residual ministerial responsibilities for the UK Statistics Authority.
The composition of the Authority Board and its sub-committees is set out in the Governance Statement.
The Executive Directors of the UK Statistics Authority are set out in the Remuneration Report.
The Authority maintains a Register of Interests of its Board members. The Register of Interests is maintained on the UK Statistics Authority website.
It is updated at least annually. The onus is on individual members of the Authority to determine other interests that should be disclosed and to make known to the Chair and Secretariat any subsequent changes in those interests. At the start of every meeting of the Authority Board, members will be asked to declare any interests in the business on the agenda. Members should similarly make an interest known should it arise during the business of the meeting.
Personal data related incidents are described in the Governance Statement.
Other disclosures are promulgated by HM Treasury through Public Expenditure System papers.
Financial reporting to Parliament
This report forms part of the annual reporting process to Parliament. Further, and as part of the reporting process the Authority also prepares estimates of its expenditure with the Main Estimate in the early part of the financial year, and the Supplementary Estimate normally published in February.
Engagement and Transparency
The Authority believes that transparency is a key condition and driver for the delivery of our services. As a publicly funded organisation, we have a duty to our stakeholders to be transparent about our business operations and outcome.
To provide transparency across its operations the Authority published information which is regularly updated on its own website and /or the UKSA website.
This includes:
- expenses and hospitality received by board members and senior directors
- organisation charts
- details of senior and junior posts and senior staff salaries
- details of payments to suppliers each month over £25,000
- monthly prompt payment information
- exception reporting
The Authority has a central email enquiry point, authority.enquiries@statistics.gov.uk. Enquiry handling is managed by the Secretariat. There is also a central telephone enquiry line 0845 604 1857.
The Authority operates transparently and openly. It publishes the minutes and papers of its meetings, and correspondence regarding issues of public concern and information about other aspects of its work on its website.
Contractual arrangements
Contracts have been let and managed under a mix of Public Contracts Regulations 2015 (PCR2015) and the Procurement Act 2023 (PA2023). The Authority uses around 300 third-party agreements to help to deliver its business. All contracts are tiered using a segregation tool that follows Government Commercial Operating Standards (GCOS) best practice, and this allows the Authority to determine the level of engagement to successfully deliver the required contractual outcomes.
It categorises contracts into 3 tiers: Gold; Silver; and Bronze. Gold contracts receive the highest level of input and scrutiny from commercial contract managers, as they are considered key to delivering our operational goals. It also maps to a risk vs complexity matrix so that contract management techniques are applied most effectively.
Supplier performance is reviewed in accordance with Government Procurement Guidelines, including monthly reviews to strategically monitor the financial stability of the business, Key Performance Indicators, and to share lessons learned to improve delivery across the whole portfolio. Social value continues to be key in evaluating third parties and our focus on social value produces contracts that have additional benefits for the local communities they serve. For example, producing a more inclusive and accessible recruitment procedure to improve opportunities for groups in under-represented areas. Contract management activity and obligations are captured in the Contract Management Plan compliance checker as well as having individual contract case files in Sharepoint.
Remuneration Report
The remuneration report is presented in accordance with Civil Service Employer Pension Notice guidance.
Service contracts
The Constitutional Reform and Governance Act 2010 requires Civil Service appointments to be made on merit on the basis of fair and open competition. The Recruitment Principles published by the Civil Service Commission specify the circumstances when appointments may be made otherwise.
Unless otherwise stated below, the officials covered by this report hold appointments which are open-ended. Early termination, other than for misconduct, would result in the individual receiving compensation as set out in the Civil Service Compensation Scheme.
Further information about the work of the Civil Service Commission can be found on Civil Service Commission website.
Remuneration policy
The Remuneration Committee concluded the pay arrangements for the UK Statistics Authority’s Senior Civil Servants. The committee’s membership is set out in the Governance Statement.
The UK Statistics Authority Senior Civil Service (SCS) salary arrangements follow the guidance set out by the Cabinet Office in response to the Senior Salaries Review Body. SCS pay consists of two elements: a consolidated increase to base pay and a non-consolidated bonus payment. Both elements are performance-related and determined by an individual’s performance in the previous appraisal year.
The remuneration for the National Statistician is not agreed by the Authority’s Remuneration Committee but is determined independently.
Remuneration (including salary) and pension entitlements
The following sections provide details of the remuneration and pension interests of the Executive and Non-Executive Directors of the UK Statistics Authority and the Office for National Statistics.
Remuneration of Executive Directors for the UK Statistics Authority and the Office for National Statistics, 2025/26 and 2024/25 (audited)
| Senior directors | 2025/26 Salary | 2024/25 Salary | 2025/26 Pension benefits | 2024/25 Pension benefits | 2025/26 Total | 2024/25 Total |
|---|---|---|---|---|---|---|
| Name and title | £’000 | £’000 | £’000 | £’000 | £’000 | £’000 |
| Darren Tierney Permanent Secretary From 11 August 2025 | 100-105 (FYE 160-165) | - | 97 | - | 195-200 | - |
| Professor Sir Ian Diamond National Statistician Statistics Authority Fixed-term contract 22 October 2019 to 9 May 2025 | 40-45 (FYE 190-195) | 180-185 | 39 | 89 | 80-85 | 270-275 |
| Ed Humpherson Director General, Office for Statistics Regulation | 175-180 + bonus 5-10 | 170-175 + bonus 5-10 | 27 | *163 | 210-215 | 340-345 |
| James Benford Director General for Surveys and Economic Statistics From 4 August 2025 | 110-115 (FYE 170-175) + bonus 5-10 | - | 44 | - | 160-165 | - |
| Michael Keoghan Director General for Economic, Social and Environmental Statistics To 31 March 2025 | - | 150-155 | - | 83 | - | 235-240 |
| Emma Rourke Director General for Health, Population and Methods To 8 May 2025 Acting National Statistician From 9 May 2025 to 21 December 2025 | 115-120 (FYE 155-160) + bonus 5-10 | 150-155 + bonus 10-15 | 44 | 59 | 165-170 | 225-230 |
| Peter Benton Director General for Data Capability | 115-120 | 110-115 + bonus 0-5 | 39 | 80 | 155-160 | 190-195 |
| Simon Sandford-Taylor Director ofDigital Services | 110-115 + bonus 5-10 | 105-110 + bonus 5-10 | 32 | *64 | 150-155 | 175-180 |
| Jennet Woolford Director of Social, Local and Census Statistics | 110-115 + bonus 5-10 | 105-110 + bonus 0-5 | 68 | *67 | 185-190 | 175-180 |
| Philippa Bonay Director for Operations, and People and Business Services To 30 November 2025 | 330-335 (FYE 370-375) + bonus 5-10 The figure includes salary of £110,000 to £115,000 and a severance payment of £218,737. | 150-155 + bonus 10-15 | 40 | 58 | 375-380 | 220-225 |
| Thomas Taylor Director Finance, Planning and Performance | 150-155 + bonus 5-10 | 140-150 + bonus 10-15 | 53 | 95 | 210-215 | 255-260 |
| Sarah Moore Director of Communications and Digital Publishing | 110-115 + bonus 5-10 | 100-105 + bonus 10-15 | 87 | *72 | 205-210 | 185-190 |
| Kate Davies Director of Business Surveys | 110-115 + bonus 5-10 | 95-100 + bonus 10-15 | 111 | *125 | 230-235 | 230-235 |
| Sarah Henry Director of and Quality | 115-120 + bonus 0-5 | 110-115 + bonus 0-5 | 45 | 44 | 165-170 | 160-165 |
| Elizabeth McKeown Director Economic Statistics, Production and Analysis | 110-115 + bonus 10-15 | 105-110 + bonus 10-15 | 55 | 63 | 175-180 | 180-185 |
| Alex Lambert Director Social Surveys | 110-115 + bonus 10-15 | 105-110 + bonus 5-10 | 47 | 66 | 165-170 | 180-185 |
| Fiona James Director Data Growth and Operations | 110-115 | 105-110 + bonus 0-5 | 41 | *55 | 150-155 | 165-170 |
| Grant Fitzner Director of Macroeconomic and Environment Statistics and Analysis | 125-130 + bonus 5-10 | 120-125 + bonus 0-5 | 51 | *51 | 185-190 | 175-180 |
| Ruth Studley Director of Population Transformation To 31 May 2025 | 20-25 (FYE 110-115) + bonus 0-5 | 105-110 + bonus 0-5 | 13 | *66 | 35-40 | 170-175 |
| Khondker Rahman Director of Strategy, Planning, Innovation, Delivery Assurance and Support | 115-120 + bonus 5-10 | 110-115 + bonus 0-5 | 24 | 128 | 145-150 | 240-245 |
| Jason Zawadzki Director of Census Delivery and Operations | 120-125 + bonus 0-5 | 120-125 + bonus 5-10 | - | - | 125-130 | 125-130 |
| Jason Yaxley Director of Integrated Data Programme To 19 January 2025 | - | 95-100 (FYE 105-110) + bonus 0-5 | - | 318 | - | 415-420 |
| Mary Gregory Executive Director for Population, Census and Social Statistics | 110-115 + bonus 0-5 | 100-105 + bonus 10-15 | 84 | 117 | 195-200 | 230-235 |
| Henry Watson Director of People and Places Directorate From 22 September 2025 | 65-70 (FYE 125-130) + bonus 5-10 | - | 21 | - | 90-95 | - |
| Megan Cooper Director of Integrated Data Programme and Service From 15 April 2025 to 14 February 2026 Director of Economic Statistics Improvement From 15 February 2026 | 95-100 (FYE 100-105) + bonus 10-15 | - | 81 | - | 190-195 | - |
| Lucinda Eggleton Director of the Office of the National Statistician From 1 December 2024 | 125-130 + bonus 5-10 | 40-45 (FYE 120-125) | 48 | - | 175-180 | 40-45 |
| Julie Stanborough Interim Director Health and International from 24 June 2024 to 22 September 2024 | - | 25-30 (FYE 100-105) + bonus 5-10 | - | -4 | - | 25-30 |
| Sarah Jennings Director of Strategy and Change From 23 February 2026 | 10-15 (FYE 100-105) | - | 4 | - | 10-15 | - |
| Richard Heys Interim Director of Macroeconomic and Environment Statistics and Analysis From 12 May 2025 to 3 August 2025 | 20-25 (FYE 105-110) + bonus 5-10 | - | 7 | - | 35-40 | - |
| Alison Pritchard Director General for Data Capability To 26 June 2026 | 125-130 | 120-125 | 44 | 78 | 170-175 | 195-200 |
*Comparatives for pension disclosures for some members are not consistent with the figures reported in the prior year. This is due to the availability in 2025/26 of more up to date data relevant to the calculation of the prior year benefits.The value of pension benefits accrued during the year is calculated as (the real increase in pension multiplied by 20) plus (the real increase in any lump sum) less (the contributions made by the individual). The real increases exclude increases due to inflation or any increase or decreases due to a transfer of pension rights.
The pension benefits of any members affected by the public service pensions remedy which were reported in 2022-23 based on alpha membership for the period between 1 April 2015 and 31 March 2022 have been reported since 2023-24 based on PCSPS membership for the same period.
Where a member of the Board served for only part of a year, the full year equivalent (FYE) figure is also shown in brackets.
No Directors had significant interests that would have influenced their decision making.
Salary
Non-Executive Directors are paid a fee, plus expenses, and have no pension entitlement.
‘Salary’ includes gross salary; overtime; reserved rights to London weighting or London allowances; recruitment and retention allowances; private office allowances and any other allowance to the extent that it is subject to UK taxation and any severance or ex-gratia payments. This report is based on accrued payments made by the Department and thus recorded in these accounts.
Benefits in Kind
None of the above received benefits in kind.
Bonus Payments
Bonuses are based on performance levels attained and are made as part of the appraisal process. Bonus payments are reported in the financial year that payments are made but can fall within one of two categories: in-year bonuses, recognising performance in the financial year they were paid; and annual bonuses, which recognise performance in the previous financial year.
Remuneration of Non-Executive Directors of the UK Statistics Authority 2025/26 and 2024/25 (audited)
| Senior Directors Name and Title | 2025/26 Salary £‘000 | 2024/25 Salary £‘000 |
|---|---|---|
| Sir Robert Chote Chair of UK Statistics Authority Fixed contract From 1 June 2022 to 30 September 2025 | 35-40 (FYE 70-75) | 70-75 |
| Ms Sian Jones Deputy Chair Fixed Contract From 12 December 2018 to 1 July 2024 | - | 5-10 (FYE 30-35) |
| Ms Nora Nanayakkara Non-Executive Director Fixed Contract From 1 July 2016 to 1 July 2024 | - | 0-5 (FYE 15-20) |
| Professor Sir David Spiegelhalter Non-Executive Director Fixed Contract From 27 May 2020 to 26 May 2026 | 15-20 | 15-20 |
| Dr Jacob Abboud Non-Executive Director Fixed Contract From 13 February 2023 to 12 February 2027 | 15-20 | 15-20 |
| Professor John Aston Non-Executive Director Fixed Contract From 1 July 2021 to 31 December 2024 | - | 10-15 (FYE 15-20) |
| Penny Young Non-Executive Director Fixed Contract From 13 February 2023 to 12 February 2027 Deputy Chair from July 2024 Interim Chair from October 2025 | 35-40 (Interim Chair role FYE 70-75) | 15-20 |
| Professor Dame Carol Propper Non-Executive Director Fixed Contract From 13 February 2023 to 12 February 2027 | 15-20 | 15-20 |
| Peter Barron Non-Executive Director Fixed Contract from 31 January 2025 to 30 January 2028 | 15-20 | 0-5 (FYE 15-20) |
| Dr Sarah Walsh Non-Executive Director Fixed Contract from 31 January 2025 to 30 January 2028 | 15-20 | 0-5 (FYE 15-20) |
| Professor Mairi Spowage Non-Executive Director Fixed Contract from 31 January 2025 to 30 January 2028 | 15-20 | 0-5 (FYE 15-20) |
| Tim Watkinson Independent member of the Audit and Risk Assurance Committee Fixed Contract From 1 July 2018 to 30 June 2025 | 0-5 (FYE 0-5) | 0-5 |
| Dr Julia Mundy Independent member of the Audit and Risk Assurance Committee Fixed Contract From 1 July 2018 to 30 June 2027 | 0-5 | 0-5 |
| Michael Surman Independent Member of the Audit and Risk Assurance Committee Fixed Contract From 1 September 2025 to 31 August 2028 | 0-5 (FYE 0-5) | - |
*In June 2025 Sir Robert Chote informed the Cabinet Office of his intention to step down as UKSA Chair in the autumn 2025
Fair Pay (Audited)
Reporting bodies are required to disclose the relationship between the remuneration of the highest-paid director in their organisation and the lower quartile, median and upper quartile remuneration of the organisation’s workforce.
| Pay | 2025/26 | 2024/25 | ||||
|---|---|---|---|---|---|---|
| 25th percentile pay ratio | Median pay ratio | 75th percentile pay ratio | 25th percentile pay ratio | Median pay ratio | 75th percentile pay ratio |
|
| Salary component | 28,138 | 35,749 | 44,910 | 27,252 | 34,624 | 45,098 |
| Total pay and benefits | 28,288 | 35,749 | 45,560 | 27,402 | 34,874 | 45,098 |
| Pay ratio | 6.45:1.00 | 5.11:1.00 | 4.01:1.00 | 6.66:1.00 | 5.23:1.00 | 4.05:1.00 |
The mid-point banded remuneration of the highest-paid director in the Authority in the financial year 2025/26 was £182,500 (2024/25: £182,500). This was 5.11 times (2024/25: 5.23 times) the median remuneration of the workforce, which was £35,749 (2024/25: £34,874).
No employees received remuneration in excess of the highest-paid director in either 2025/26 or 2024/25. The lowest staff remuneration in 2025/26 was £24,916 (2024/25: £23,496).
Percentage change in total salary and bonuses for the highest paid director and the staff average
| Staff type | 2025/26 | 2024/25 | ||
|---|---|---|---|---|
| Total salary and allowances | Bonus payments | Total salary and allowances | Bonus payments | |
| Staff average | 1.5% | 15.7% | 4.9% | (6.5)% |
| Highest paid director | (2.7) % | 100% | 2.8% | 0% |
The percentage change from previous financial year in respect of the highest paid director is based on the mid-point of their banded total salary and bonus payments. The percentage change in the staff average figures, is calculated as total salary and bonus payments in the period, divided by the FTE number of employees (excluding the highest paid director). Total remuneration includes salary, non-consolidated performance-related pay and benefits-in-kind. It does not include severance payments, employer pension contributions and the cash equivalent transfer value of pensions.
The Authority implemented the August 2025 pay award in 2025/26, resulting in a consolidated increase of at least 3.25% for all staff members, as reflected in the increase to the average staff remuneration (1.5%) and positive pay ratio movements in the above tables. In comparison, the average staff remuneration in 2024/25 increased at a higher rate (4.9%), due to the 2024/25 pay award delivering a consolidated increase of at least 5% to all staff members.
Pension Benefits (audited)
The following table identifies pension benefits for Directors of the UK Statistics Authority and the Office for National Statistics.
| Senior Directors | Accrued pension at pension age as at 31 March 2026 and related lump sum | Real increase in pension and related lump sum at pension age | Cash Equivalent Transfer Value at 31 March 2026 | Cash Equivalent Transfer Value at 31 March 2025 | Real increase in Cash Equivalent Transfer Value |
|---|---|---|---|---|---|
| Name and title | £‘000 | £‘000 | £‘000 | £‘000 | |
| Darren Tierney Permanent Secretary From 11 August 2025 | 55-60 plus a lump sum of 125-130 | 2.5-5 plus a lump sum of 7.5-10 | 1,159 | 1,027 | 82 |
| Professor Sir Ian Diamond National Statistician Statistics Authority Fixed-term contract 22 October 2019 to 9 May 2025 | 25-30 | 0-2.5 | 445 | *408 | 29 |
| Ed Humpherson Director General, Office for Statistics Regulation | 100-105 plus a lump sum of 65-70 | 0-2.5 plus a lump sum of 0 | 2,080 | *1,957 | 5 |
| James Benford Director General for Surveys and Economic Statistics From 4 August 2025 | 0-5 | 2.5-5 | 32 | - | 23 |
| Emma Rourke Director General for Health, Population & Methods To 8 May 2025 Acting National Statistician From 9 May 2025 to 21 December 2025 | 20-25 | 2.5-5 | 352 | 302 | 30 |
| Peter Benton Director General for Data Capability | 60-65 plus a lump sum of 155-160 | 0-2.5 plus a lump sum of 0 | 1,415 | 1,311 | 26 |
| Simon Sandford-Taylor Director of Digital Services | 40-45 | 0-2.5 | 783 | *720 | 18 |
| Jennet Woolford Director of Social, Local and Census Statistics | 45-50 plus a lump sum of 100-105 | 2.5-5 plus a lump sum of 2.5-5 | 972 | 863 | 52 |
| Philippa Bonay Director for Operations, People and Business Services To 30 November 2025 | 40-45 | 0-2.5 | 643 | *601 | 25 |
| Thomas Taylor Director Finance, Planning and Performance | 65-70 plus a lump sum of 155-160 | 2.5-5 plus a lump sum of 0 | 1,457 | 1,343 | 35 |
| Sarah Moore Director Communications and Digital Publishing | 40-45 | 2.5-5 | 755 | *648 | 65 |
| Kate Davies Director of Business Surveys | 35-40 plus a lump sum of 90-95 | 5-7.5 plus a lump sum of 7.5-10 | 762 | *635 | 86 |
| Sarah Henry Director of Methodology and Quality | 25-30 | 2.5-5 | 397 | 342 | 34 |
| Elizabeth McKeown Director of Economic Statistics, Production and Analysis | 40-45 plus a lump sum of 90-95 | 2.5-5 plus a lump sum of 0-2.5 | 764 | 686 | 34 |
| Alex Lambert Director of Social Surveys | 40-45 plus a lump sum of 90-95 | 2.5-5 plus a lump sum of 0-2.5 | 812 | 736 | 31 |
| Fiona James Director of Data Growth and Operations | 40-45 | 2.5-5 | 668 | 602 | 21 |
| Grant Fitzner Director of Macroeconomic and Environment Statistics and Analysis | 20-25 | 2.5-5 | 430 | *356 | 42 |
| Ruth Studley Director of Population Transformation To 31 May 2025 | 40-45 plus a lump sum of 100-105 | 0-2.5 plus a lump sum of 0-2.5 | 879 | *863 | 10 |
| Khondker Rahman Director of Strategy, Planning, Innovation, Delivery Assurance and Support | 60-65 | 0-2.5 | 1,318 | 1,233 | 11 |
| Jason Zawadzki¹ Director of Census Delivery and Operations | - | - | - | - | - |
| Mary Gregory Executive Director for Population, Census and Social Statistics | 40-45 | 2.5-5 | 655 | 561 | 57 |
| Lucinda Eggleton Director of the Office of the National Statistician From 1 December 2024 | 15-20 | 2.5-5 | 282 | *230 | 34 |
| Megan Cooper Director of Integrated Data Programme and Service From 15 April 2025 to 14 February 2026 Director of Economic Statistics Improvement From 15 February 2026 | 30-35 plus a lump sum of 65-70 | 2.5-5 plus a lump sum of 5-7.5 | 624 | 524 | 67 |
| Henry Watson Director of People and Places Directorate From 22 September 2025 | 40-45 plus a lump sum of 90-95 | 0-2.5 plus a lump sum of 0 | 831 | 800 | 13 |
| Sarah Jennings Director of Strategy and Change From 23 February 2026 | 25-30 | 0-2.5 | 387 | 385 | 2 |
| Richard Heys Interim Director of Macroeconomic & Environment Statistics and Analysis From 12 May 2025 to 3 August 2025 | 20-25 | 0-2.5 | 286 | 280 | 3 |
| Alison Pritchard Director General for Data Capability To 26 June 2026 | 60-65 | 2.5-5 | 1,286 | 1,204 | 33 |
*Opening balances for pension disclosures for some members are not consistent with the closing balances reported in the prior year. This is due to the availability in 2025/26 of more up to date data relevant to the calculation of the prior year benefits.
Jason Zawadzki was not a Member of the Civil Service Pension Scheme during the reporting period.
Lucinda Eggleton was not an active Member of the Civil Service Pension Scheme as at the date of reporting in 2024/25.
The pension benefits of any members affected by the public service pensions remedy which were reported in 2022-23 based on alpha membership for the period between 1 April 2015 and 31 March 2022 have been reported since 2023-24 based on PCSPS membership for the same period.
Real increase in Cash Equivalent Transfer Value (CETV) accounts for inflation. Negative values represent CETV funded by the employer that has decreased in real terms.
The posts held by the non-executive Directors of the UK Statistics Authority are non-pensionable.
Civil Service Pensions
Pension benefits are provided through the Civil Service pension arrangements. Before 1 April 2015, the only scheme was the Principal Civil Service Pension Scheme (PCSPS), which is divided into a few different sections – classic, premium, and classic plus provide benefits on a final salary basis, whilst nuvos provides benefits on a career average basis. From 1 April 2015 a new pension scheme for civil servants was introduced – the Civil Servants and Others Pension Scheme or alpha, which provides benefits on a career average basis. All newly appointed civil servants, and the majority of those already in service, joined the new scheme.
The PCSPS and alpha are unfunded statutory schemes. Employees and employers make contributions (employee contributions range between 4.6% and 8.05%, depending on salary). The balance of the cost of benefits in payment is met by monies voted by Parliament each year. Pensions in payment are increased annually in line with the Pensions Increase legislation. Instead of the defined benefit arrangements, employees may opt for a defined contribution pension with an employer contribution, the partnership pension account.
In alpha, pension builds up at a rate of 2.32% of pensionable earnings each year, and the total amount accrued is adjusted annually in line with a rate set by HM Treasury. Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act 2004. All members who switched to alpha from the PCSPS had their PCSPS benefits ‘banked’, with those with earlier benefits in one of the final salary sections of the PCSPS having those benefits based on their final salary when they leave alpha.
The accrued pensions shown in this report are the pension the member is entitled to receive when they reach normal pension age, or immediately on ceasing to be an active member of the scheme if they are already at or over normal pension age. Normal pension age is 60 for members of classic, premium, and classic plus, 65 for members of nuvos, and the higher of 65 or State Pension Age for members of alpha. The pension figures in this report show pension earned in PCSPS or alpha – as appropriate. Where a member has benefits in both the PCSPS and alpha, the figures show the combined value of their benefits in the two schemes but note that the constituent parts of that pension may be payable from different ages.
When the Government introduced new public service pension schemes in 2015, there were transitional arrangements which treated existing scheme members differently based on their age. Older members of the PCSPS remained in that scheme, rather than moving to alpha. In 2018, the Court of Appeal found that the transitional arrangements in the public service pension schemes unlawfully discriminated against younger members.
As a result, steps are being taken to remedy those 2015 reforms, making the pension scheme provisions fair to all members. The public service pensions remedy is made up of two parts. The first part closed the PCSPS on 31 March 2022, with all active members becoming members of alpha from 1 April 2022. The second part removes the age discrimination for the remedy period, between 1 April 2015 and 31 March 2022, by moving the membership of eligible members during this period back into the PCSPS on 1 October 2023. This is known as “rollback”.
The partnership pension account is an occupational defined contribution pension arrangement which is part of the Legal & General Mastertrust. The employer makes a basic contribution of between 8% and 14.75% (depending on the age of the member). The employee does not have to contribute but, where they do make contributions, the employer will match these up to a limit of 3% of pensionable salary (in addition to the employer’s basic contribution). Employers also contribute a further 0.5% of pensionable salary to cover the cost of centrally provided risk benefit cover (death in service and ill health retirement).
Further details about the Civil Service pension arrangements can be found at the Civil Service Pension Scheme website.
Cash Equivalent Transfer Values
A Cash Equivalent Transfer Value (CETV) is the actuarially assessed capitalised value of the pension scheme benefits accrued by a member at a particular point in time. The benefits valued are the member’s accrued benefits and any contingent spouse’s pension payable from the scheme. A CETV is a payment made by a pension scheme or arrangement to secure pension benefits in another pension scheme or arrangement when the member leaves a scheme and chooses to transfer the benefits accrued in their former scheme. The pension figures shown relate to the benefits that the individual has accrued as a consequence of their total membership of the pension scheme, not just their service in a senior capacity to which disclosure applies.
The figures include the value of any pension benefit in another scheme or arrangement which the member has transferred to the Civil Service pension arrangements. They also include any additional pension benefit accrued to the member as a result of their buying additional pension benefits at their own cost.
CETVs are worked out in accordance with The Occupational Pension Schemes (Transfer Values) (Amendment) Regulations 2008 and do not take account of any actual or potential reduction to benefits resulting from Lifetime Allowance Tax which may be due when pension benefits are taken.
Real increase in CETV
This reflects the increase in CETV that is funded by the employer. It does not include the increase in accrued pension due to inflation, contributions paid by the employee (including the value of any benefits transferred from another pension scheme or arrangement) and uses common market valuation factors for the start and end of the period.
Board Member and Senior Official Off-payroll engagements
The following table identifies off-payroll engagements of board members, and/or, Senior officials with significant financial responsibility, between 1 April 2025 and 31 March 2026.
| 2025/26 Number of engagements |
|
|---|---|
| Number of off-payroll engagements of board members, and/or, senior officials with significant financial responsibility, during the financial year | - |
| Total number of individuals on payroll and off-payroll that have been deemed “board members and/or senior officials with significant financial responsibility”, during the financial year. This figure should include both on payroll and off-payroll engagements | 38 |
Other Information
Compensation for loss of office (audited)
Philippa Bonay, Director for Operations and People & Business Services left under Civil Service Compensation Scheme terms on 30 November 2025. They received a compensation payment of £218,737.
Payments to past directors (audited)
No payments were made to past directors other than in respect of employment or other contractual service for the company other than as a director.
Staff Report
Staffing structure
Staff numbers (audited)
| 2025/26 Total FTE | Permanently employed FTE | Others FTE | 2024/25 Total FTE |
|
|---|---|---|---|---|
| Objective statistical services | 5214 | 5012 | 202 | 4916 |
Statistical Staff numbers are calculated using the average number of staff on the payroll each month rather than at year end.
Staff costs (audited)
Values in (£’000).
| 2025/26 Total £‘000 | Permanently employed Staff £‘000 | Others £‘000 | 2024/25 Total £‘000 |
|
|---|---|---|---|---|
| Statistical services staff costs | 231,172 | 223,937 | 7,235 | 206,596 |
| Social security costs | 28,478 | 28,478 | - | 20,604 |
| Other pension costs | 61,921 | 61,921 | - | 56,306 |
| Tax and levies | 1,084 | 1,084 | - | 986 |
| Total | 322,655 | 315,420 | 7,235 | 284,292 |
| Less recoveries in respect of outward secondments | (820) | (820) | - | (400) |
| Total net costs | 321,835 | 314,600 | 7,235 | 284,092 |
Statistical Services staff costs include £8,110,000 of research and development costs which are analysed as capital expenditure in the Statement of Outturn against Parliamentary Supply.
The 2025/26 salary figure reflect a net yearly debit of £874k of accrued holiday/flexi pay, and Performance Related Pay (PRP) of £427k. In addition to the £321,835k reported net costs, £4,727k of salary costs were capitalised as capital expenditure (£1,410k 2024/25) and not included in the operating costs statement.
Capitalised Staff Costs (audited)
| 2025/26 Cost £‘000 | FTE | 2024/25 Cost £‘000 (re-presented) | FTE (re-presented) |
|
|---|---|---|---|---|
| Cloud Analytical Platform | 1,808 | 30 | 965 | 40 |
| Data Management and SBR | 2,919 | 24 | 445 | 21 |
| Total | 4,727 | 54 | 1,410 | 61 |
Cloud Analytical Platform was reported in previous years as two separate Assets Under Construction (Platform Delivery (IDSP) and Core Service Design and Architecture (IDSP)). These assets have been merged under the new asset, Cloud Analytical Platform as its intended use has changed from providing external data access to focusing on key internal statistical priorities.
Staff numbers as at 31 March 2026 (audited)
| Contract type | 2025/26 Headcount | FTE | 2024/25 Headcount | FTE |
|---|---|---|---|---|
| Permanent employment contract | 5,651 | 5,116 | 5,464 | 4,897 |
| Fixed term employment contract | 324 | 249 | 166 | 150 |
| Paid secondment or loan in | 5 | 5 | 2 | 2 |
| Total | 5,980 | 5,370 | 5,632 | 5,049 |
Staff loaned as at 31 March 2026
| Grade | 2025/26 <12 months | 2025/26 >12 months | 2025/26 Total | 2024/25 Total |
|---|---|---|---|---|
| SCS Pay Band 3 (Director General) | 2 | - | 2 | - |
| SCS Pay Band 1 (Deputy Director) | 2 | - | 2 | - |
| Grade 7 | 1 | 1 | 2 | 5 |
| SEO | 2 | - | 2 | 4 |
| HEO | 1 | - | 1 | 4 |
| Total | 8 | 1 | 9 | 13 |
Staff hosted as at 31 March 2026
| Grade | 2025/26 <12 months | 2025/26 >12 months | 2025/26 Total | 2024/25 Total |
|---|---|---|---|---|
| SCS Pay Band 1 (Deputy Director) | 1 | - | 1 | - |
| Grade 6 | - | 1 | 1 | 1 |
| SEO | 1 | - | 1 | - |
| EO | 1 | 1 | 2 | 1 |
| Total | 3 | 2 | 5 | 2 |
Staff Turnover
| 2025/26 | 2024/25 | 2023/24 | |
|---|---|---|---|
| Civil Service Turnover | 7% | 8% | 10% |
| Departmental Turnover | 9% | 12% | 16% |
Civil Service Turnover captures staff leaving the Civil Service from the Authority. Departmental Turnover captures both staff leaving the Civil Service from the Authority and staff leaving the Authority but staying within the Civil Service. Turnover percentages are calculated as the number of leavers within that period divided by the average number of staff in post over the period.
Contingent Workers as at 31 March 2026
| Contingent worker type | 2025/26 Headcount | 2024/25 Headcount |
|---|---|---|
| Agency worker | 326 | 225 |
| Contractor | 14 | 16 |
| Consultant | 13 | 19 |
| Service worker | 143 | 179 |
| Total | 496 | 439 |
Staff Composition as at 31 March 2026
Grade | 2025/26 Headcount Female | Headcount Male | FTE Female | FTE Male | 2024/25 Headcount Female | Headcount Male | FTE Female | FTE Male |
|---|---|---|---|---|---|---|---|---|
| AA/AO | 721 | 580 | 505.0 | 411.7 | 698 | 547 | 483.8 | 386.6 |
| EO | 474 | 332 | 427.0 | 316.7 | 439 | 290 | 398.7 | 273.9 |
| HEO | 645 | 539 | 602.9 | 532.0 | 593 | 485 | 551.6 | 477.4 |
| SEO | 733 | 642 | 690.0 | 631.9 | 706 | 606 | 665.4 | 595.3 |
| Grade 7 | 522 | 463 | 484.8 | 451.3 | 507 | 441 | 475.1 | 431.0 |
| Grade 6 | 126 | 109 | 117.8 | 105.9 | 119 | 111 | 112.8 | 109.1 |
| SCS Pay Band 1 (Deputy Director) | 28 | 42 | 27.3 | 42.0 | 31 | 37 | 30.0 | 37.0 |
| SCS Pay Band 2 (Director) | 10 | 7 | 10.0 | 7.0 | 10 | 6 | 10.0 | 6.0 |
| SCS Pay Band 3 (Director General) | 2 | 4 | 1.8 | 3.8 | 2 | 3 | 1.8 | 2.8 |
| Permanent Secretary | 0 | 1 | 0.0 | 1.0 | 0 | 1 | 0.0 | 1.0 |
| Total | 3,261 | 2,719 | 2,866.6 | 2,503.3 | 3,105 | 2,527 | 2,729.2 | 2,320.1 |
Number of Senior Civil Service Staff by SCS Pay Band (average for the year)
SCS Pay Band | 2025/26 Headcount | FTE | 2024/25 Headcount | FTE |
|---|---|---|---|---|
| SCS Pay Band 1 (Deputy Director) | 68 | 67 | 65 | 64 |
| SCS Pay Band 2 (Director) | 16 | 16 | 16 | 16 |
| SCS Pay Band 3 (Director General) | 5 | 5 | 5 | 5 |
| Permanent Secretary | 2 | 2 | 1 | 1 |
| Total | 91 | 90 | 87 | 86 |
Off Payroll Engagements
The following table identifies all off-payroll engagements as at 31 March 2026 for more than £245 per day for a period longer than six months.
| Number of existing engagements as at 31st March 2026 | |
|---|---|
| Number of existing engagements as of 31 March 2026 | 10 |
| Of which: | |
| Number that have existed for less than one year at the time of reporting | 8 |
| Number that have existed between one – two years at the time of reporting | 0 |
| Number that have existed between two – three years at the time of reporting | 0 |
| Number that have existed between three – four years at the time of reporting | 0 |
| Number that have existed for four years or more at the time of reporting | 2 |
The following table details the total number of off-payroll engagements in excess of £245 per day for a period longer than six months (between the 1 April 2025 and 31 March 2026).
| Number 2025/26 | |
|---|---|
| Number of new engagements, or those that reached six months in duration, between 1 April 2025 and 31 March 2026 | 17 |
| Of which: | |
| Number assessed as inside the scope of IR35 | 12 |
| Number assessed as outside the scope of IR35 | 5 |
| Number engaged directly (via PSC contracted to department) and are on the departmental payroll | - |
| Number of engagements reassessed for consistency/assurance purposes during the year. | - |
| Number of engagements that saw a change to IR35 status following the consistency review | - |
Sickness Absence
Average working days lost during 2025/26, for our workforce excluding Interviewers, was 7.9 (was 8.0 in 2024/25), and for the workforce as a whole, was 8.9 (was 9.0 in 2024/25).
Note: The methodology used for our external reporting of sickness absence has excluded our Interviewer workforce because of differing terms and conditions of employment. The figure of 7.9 is in line with our external reporting, and the figure of 8.9 reflects the whole workforce.
Reporting Compensations for Employee Departures (audited)
| Total number of compulsory redundancies agreed within the year | Total number of other departures agreed within the year | Total value of exit packages agreed within the year by cost band £’000 |
||||
|---|---|---|---|---|---|---|
| Exit package cost band | 2025/26 | 2024/25 | 2025/26 | 2024/25 | 2025/26 | 2024/25 |
| < £10,000 | - | - | 1 | 7 | 7.6 | 27.9 |
| £10,000 – £25,000 | - | - | 1 | 9 | 18.6 | 155.9 |
| £25,000 – £50,000 | - | - | 1 | 4 | 47.0 | 153.4 |
| £50,000 – £100,000 | - | - | - | 1 | - | 58.5 |
| £100,001 - £150,000 | - | - | - | - | - | - |
| £150,000+ | - | - | 1 | - | 218.7 | - |
| Total number of exit packages by type (total cost) | - | - | 4 | 21 | 291.9 | 395.7 |
During the financial year 2025/26 2 individuals were released through a targeted Voluntary Exit scheme (11 in 2024/25). The offer of exit, and last day of service took place in 2025/26 therefore costs of £265.7k (£226.7k in 2024/25) are attributed to financial year 2025/26. There were also 2 efficiency departures (10 in 2024/25). where there is a cost to the Authority of £26.2k (£169k 2024/25).
Redundancy and other departure costs have been paid in accordance with the provision of the Civil Service Compensation Scheme, a statutory scheme under the Superannuation Act 1972. Exit costs are accounted for in full for the year of departure. Where the department has agreed early retirements, the additional costs are met by the department and not the Civil Service pension scheme.
Ill-health retirement costs are met by the Pension Scheme and are not included in the table.
Employment, Training and Support for People with Disabilities
The Authority is committed to being an equal opportunities employer. As part of this commitment, the Authority gives full and fair consideration to the employment, training, support and progression of colleagues with a disability/long-term health condition.
The Authority applies the Recruitment Principles of the Civil Service Commission, appointing candidates on merit through fair and open competition.
Recruitment and selection training is provided to all interviewers. The Authority has retained its Level 3 Disability Confident Leader status, the highest-level of accreditation, demonstrating its commitment to offer an interview to those who declare a disability/long-term health condition and meet the minimum selection criteria.
The Authority’s policies require that managers must consider and, where reasonable, implement workplace adjustments to enable a colleague with a disability/long-term health condition to attend work and carry out their role effectively. Such adjustments are recorded on a Workplace Adjustments Passport and are kept under regular review. There is an active disABILITY Diversity Network, supported by senior champions, focused on removing any barriers within the workplace, and celebrating key disability awareness days throughout the year across the organisation.
The Authority promotes several cross-government talent schemes that seek to attract colleagues with disabilities, as well as those from other underrepresented groups. These include the Future Leaders Scheme (FLS) and Senior Leaders Scheme (SLS). The bespoke Disability Empowers Leadership Talent scheme, also known as DELTA, is available to anyone with a disability/long-term health condition who gains a place on the cross-government FLS.
In addition, our learning offer supports working with those who are neurodivergent. Our learning interventions meet all legal accessibility requirements.
Monitoring spending on consultancy and temporary staff
Professional services external resources can generally be split into two broad categories. Temporary staff includes temporary workers and specialist contractors who are used to cover business-as-usual or service delivery activities within the Authority. Consultancy includes staff who provide objective advice relating to strategy, structure, management or operations of the Authority and may include the identification of options with recommendations.
Expenditure on consultancy decreased from £6.1m in 2024-25 to £3.4m in 2025-26 and expenditure on contractors increased from £1.9m in 2024-25 to £2.3m in 2025-26.
The Authority has met the SR25 condition relating to consultancy expenditure, ensuring that spend does not exceed £3.9m in the 2025/26 financial year.
Spend on consultancy and the need for temporary staff is largely dependent on the nature of projects being undertaken and the expertise required. The lack of demand on this type of role was the primary contributor to a decrease in temporary staff costs this year.
Workplace Health, Safety and Welfare
All activities required under the Health and Safety (H&S) framework of governance, risk management and control for the Authority were completed during this period. Our workplace H&S performance is audited and reviewed on an annual basis and reported to the Departmental H&S Committee to enable full consultation with the Trade Unions. The Health and Safety Compliance Report, and supporting governance arrangements, were signed off by the Permanent Secretary. The Authority has published an up-to-date H&S Policy, which has been amended as necessary to ensure it remains current with legislation and takes account of organisational changes. All necessary risk assessments, inspections, maintenance, cleaning and testing regimes were in place. We made changes to enhance the health and safety of our public-facing Field colleagues and have introduced a new lone working solution, which will inform the management arrangements required, and being developed, for Census 31.
We continue to assess accessibility for colleagues and visitors to Authority premises, with accessibility being central to the Estates Strategy, actively taking improvement opportunities when alterations are made to the built environment.
A focus on wellbeing is embedded within our People Survey and broader engagement activity including our wider management approach. The 2025 People Survey saw a range of responses in this area but with net positive scores in the organisational culture theme. Our overall Positive Emotion, Engagement, Relationship, Meaning and Accomplishment (PERMA) score, a holistic measure of positive wellbeing, increased to 73% (from 72%). Our Proxy Stress Index score saw a one percentage point decrease to 27% (from 28%).
Our wellbeing offer is comprehensive, inclusive and continually evolving, underpinned by a proactive, empowering and flexible approach. It is structured around five core wellbeing pillars — Workplace, Mental, Physical, Social and Financial — providing holistic support for colleagues and equipping leaders and managers with the resources needed to lead and manage change effectively.
This offer is strengthened by key Corporate Functions, including Respect Contacts, Mental Health First Aiders, Menopause Ambassadors and Cancer in the Workplace Trainers (Macmillan), who play an important role in promoting a supportive, inclusive and compassionate working environment. We continue to enhance the accessibility, visibility and understanding of our wellbeing resources, working in close partnership with internal networks to ensure our offer remains relevant and responsive, particularly in line with the increasing focus on mental health and wellbeing across the organisation.
Equality, Diversity and Inclusion Overview
Our strategic purpose is to create ‘Statistics for the Public Good’. To do so, it is vital that we continue to build a working environment in which equality and inclusion are instinctive, with a workforce that reflects the public it serves.
Compliance with the Equality Act 2010 remains a core tenet, as we align policies, processes, and infrastructure to its principles. Our Equality Impact Assessments (EIAs) play a key role in helping us ensure that inclusion is hardwired into all our practices. Further information on our commitment to the Public Sector Equality Duty is available on the Authority’s website.
‘Inclusion’ is also a central pillar of our People Plan, which is reflected in our Strategy and Strategic Business Plan. Our ambition is to drive an inclusive culture in which everyone feels valued, that they belong, and have an equal opportunity to contribute to the organisation’s purpose.
Our more detailed Inclusion Plan outlines our intention to:
- Build a coordinated approach to Inclusion and Diversity across the organisation.
- Hardwire Inclusion and Diversity into everything we do.
- Build representation of underrepresented groups and support their career progression.
- Continue to build the Authority’s reputation as an inclusive employer.
- Improve and develop our evidence base.
This plan was launched in November 2020, and we made significant progress to date; notably in the development of our evidence base, strengthening our governance and coordination, and being recognised for our practices by external benchmarking experts. More information about recognition in this space can be found within the benchmarking and collaborating section below.
In 2025/26, we strengthened our evidence base by deepening collaboration with our colleague networks, creating a more integrated and insight‑driven employee voice architecture. We also expanded our partnerships with external experts to accelerate innovation in inclusion, most recently demonstrated through our enhanced programme of menopause support and our reinforced focus on mental health awareness which is setting a new standard for employee wellbeing.
Equality, Diversity and Inclusion Infrastructure
Governance
Our People Committee (PC) is the governance body responsible for all people matters, including anything related to inclusion and diversity. PC is attended by key senior leaders, chaired by the Permanent Secretary, and includes one of our diversity network sponsors to represent diverse viewpoints from across the organisation. This forum ensures that inclusion topics are seen and discussed by the relevant decision makers in our organisation, and action can be taken when necessary.
Diversity Networks
Our employee diversity networks continue to add essential value and insight to our inclusion agenda and play a key role in supporting the organisation to improve our inclusion processes and policies. Each recognised diversity network is led by a team of colleagues who volunteer their own time to undertake dedicated roles, and a sponsor from the senior leadership cadre. In 2025/26 we recruited a number of new sponsors and have begun a programme of engagement with them to ensure they are offering the right level of support to their networks.
The networks also play an active role in raising awareness and creating a learning environment around inclusion. This includes but is not limited to: arranging expert guest panels; sharing stories on their experiences; identifying and sharing best practice; raising awareness around key events; and linking with other government departments’ networks.
We were delighted to be recognised as the winners at the 2025 CIPD People Management Awards for the ‘Best equality, diversity and inclusion initiative’ for our Inclusion Interactive Experience – a transformative initiative that combines innovation, accountability and measurable impact. Developed as part of a wider ethnicity programme, the gamified ‘virtual escape room’ incorporates real-life experiences of ONS colleagues and those from other organisations, facilitating a deeper understanding of challenges faced by ethnic minority staff, while encouraging behavioural changes that foster inclusivity. Partnering with Vivida, an organisation specialising in digital learning provisions, the ONS developed an accessible digital platform combining storytelling with technology that enables virtual focus groups, resource access and real-time feedback.
This learning experience was the collaboration of the central inclusion team, the diversity networks and an external partner – working together to reach a common goal.
Benchmarking and Collaborating
In line with the Civil Service Diversity and Inclusion Strategy (2022-2025) guidance, the Authority continues to identify opportunities to engage with independent, external organisations. This helps us to ensure that our policies and practices are robust and in line with leading industry standards by participating in objective benchmarking exercises and benefitting from expert support and advice.
The Authority also maintains its Disability Confident Leader status which has lasted for three years, and we are planning to apply to reinstate this status when it runs out later in 2026. Feedback from this celebrates and acknowledges efforts in continuing to challenge behaviours and attitudes, promote inclusion through our networks, and report on disability, mental health, and wellbeing.
We continue to identify opportunities for more collaboration and shared initiatives with the Cabinet Office and other government departments.
Measuring Progress
Workforce diversity data is monitored at both business and organisational level, with progress measured on a regular basis via an interactive dashboard. Colleagues are regularly encouraged to contribute declaration rate information to build a stronger evidence base from which to drive our interventions.
In addition to our workforce demographic data, progress is measured through a combination of sources including new people dashboards, insights from our employee diversity networks, listening groups, internal targeted pulse surveys and the annual Civil Service People Survey. The Inclusion, Culture, and Wellbeing dashboard remains a valuable tool through which the Authority can move beyond traditional methods of monitoring diversity to meaningfully measuring inclusion and hold senior leaders accountable for their progress.
The People Survey provides an overall score for Inclusion and Fair Treatment, for which the Authority has maintained a high score of 81% in 2025.
With the publication of the Civil Service Staff Network Policy in September, we have closely aligned our approach to this and have written an ONS version of this policy with greater levels of detail and explanation which is the in the process of being socialised with the networks and rolled out internally. With the publication of the revised Civil Service Inclusion & Diversity strategy, we continue to closely align our approach to measuring and evaluating our success with the wider Civil Service set of standards.
Workforce diversity data and progress against targets as at 31 March 2026
Whilst all employees in the Authority are strongly encouraged to make a positive declaration within each of these diversity measures there is no obligation to do so. The percentage of employees who have declared is 88.1%. The following data is collated from those who have made a declaration.
| UK Statistics Authority (all grades) | March 2026 | March 2025 | March 2024 |
|---|---|---|---|
| Females | 54.5% | 55.1% | 56.0% |
| Ethnic minority groups | 12.2% | 10.8% | 9.7% |
| Employees with disabilities | 25.5% | 23.2% | 22.3% |
| LBGO* | 8.0% | 7.5% | 7.9% |
| Senior Civil Service Measures (SCS) | March 2026 | March 2025 | March 2024 |
|---|---|---|---|
| Females in SCS Pay Band 2 | 58.8% | 62.5% | 52.9.0% |
| All SCS | |||
| Female | 42.6% | 47.8% | 44.9% |
| Ethnic minority groups | 4.9% | 6.3% | 6.3% |
| Employees with disabilities | 20.3% | 19.7% | 16.7% |
| Feeder grade measures | March 2026 | March 2025 | March 2024 |
|---|---|---|---|
| Grade 6 | |||
| Female | 53.6% | 51.7% | 49.8% |
| Ethnic minority groups | 4.4% | 3.5% | 4.1% |
| Employees with disability | 10.4% | 10.8% | 11.3% |
| Grade 7 | |||
| Female | 53.0% | 53.5% | 53.0% |
| Ethnic minority groups | 7.0% | 7.4% | 8.3% |
| Employees with disability | 19.4% | 17.5% | 16.5% |
The Authority is committed to being representative of the society we serve and to creating an inclusive environment in which colleagues can thrive. We benchmark our ethnic minority representation against the ‘travel to work’ area for our main locations which is now 15.6% (at December 2025). Our current ethnic minority representation of 12.2% is below that benchmark but the growth we have seen over recent years suggests it is attainable.
We consistently maintained at least 50% female representation at our feeder grades to SCS, as well as across our managerial and administrative grades. We aspire to achieve total gender parity but note the reduced representation in our SCS from 47.8% to 42.6% (acknowledging that changes within this smaller population can have a disproportionate impact on distribution).
We are encouraged by the growth, over the past two years, in the population of our workforce who have declared as disabled (25.5%). We pride ourselves on being an inclusive employer, and creating working environments that allow all colleagues to be fully effective is key to that.
Parliamentary Accountability Report
Statement of Outturn against Parliamentary Supply
In addition to the primary statements prepared under International Financial Reporting Standards (IFRS), the Government Financial Reporting Manual (FReM) requires the Authority to prepare a Statement of Outturn against Parliamentary Supply (SOPS) and supporting notes.
The SOPS and related notes are subject to audit, as detailed in the Certificate and Report of the Comptroller and Auditor General to the House of Commons.
The SOPS is a key accountability statement that shows, in detail, how an entity has spent against their Supply Estimate. Supply is the monetary provision (for resource and capital purposes) and cash (drawn primarily from the Consolidated fund), that Parliament gives statutory authority for entities to utilise. The Estimate details supply and is voted on by Parliament at the start of the financial year.
Should an entity exceed the limits set by their Supply Estimate, called control limits, their accounts will receive a qualified opinion.
The format of the SOPS mirrors the Supply Estimates, published on gov.uk, to enable comparability between what Parliament approves and the final outturn.
The SOPS contain a summary table, detailing performance against the control limits that Parliament have voted on, cash spent (budgets are compiled on an accruals basis and so outturn won’t exactly tie to cash spent) and administration.
The supporting notes detail the following: Outturn by Estimate line, providing a more detailed breakdown (note 1); a reconciliation of outturn to net operating expenditure in the Statement of Comprehensive Net Expenditure (SOCNE), to tie the SOPS to the financial statements (note 2); a reconciliation of outturn to net cash requirement (note 3); and, an analysis of income payable to the Consolidated Fund (note 4).
The SOPS and Estimates are compiled against the budgeting framework, which is similar to, but different to, IFRS. An understanding of the budgeting framework and an explanation of key terms is provided on page 43, in the financial review section of the performance report. Further information on the Public Spending Framework and the 6 reasons why budgeting rules are different to IFRS can also be found in chapter 1 of the Consolidated Budgeting Guidance, available on gov.uk.
The SOPS provides a detailed view of financial performance, in a form that is voted on and recognised by Parliament. The financial review, in the Performance Report, provides a summarised discussion of outturn against estimate and functions as an introduction to the SOPS disclosures.
Summary tables (audited)
Summary table 2025/26, all figures presented in £000’s
| Outturn | Estimate | Outturn vs Estimate, saving/(excess) | Prior Year Outturn Total 2024/25 |
|||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Type of Spend | SoPS Note | Voted | Non-Voted | Total | Voted | Non-Voted | Total | Voted | Total | |
| Departmental Expenditure Limit | ||||||||||
| Resource | 1.1 | 393,730 | - | 393,730 | 405,459 | - | 405,459 | 11,729 | 11,729 | 374,733 |
| Capital | 1.2 | 19,850 | - | 19,850 | 23,683 | - | 23,683 | 3,833 | 3,833 | 25,834 |
| Total | 413,580 | - | 413,580 | 429,142 | - | 429,142 | 15,562 | 15,562 | 400,607 | |
| Annually Managed Expenditure | ||||||||||
| Resource | 1.1 | (16) | - | (16) | 2,300 | - | 2,300 | 2,316 | 2,316 | (74) |
| Capital | 1.2 | 51 | - | 51 | 52 | - | 52 | 1 | 1 | 234 |
| Total | 35 | - | 35 | 2,352 | - | 2,352 | 2,317 | 2,317 | 160 | |
| Total Budget | ||||||||||
| Total Resource | 1.1 | 393,714 | - | 393,714 | 407,759 | - | 407,759 | 14,045 | 14,045 | 374,699 |
| Total Capital | 1.2 | 19,901 | - | 19,901 | 23,735 | - | 23,735 | 3,834 | 3,834 | 26,068 |
| Total Budget Expenditure | 413,615 | - | 413,615 | 431,494 | - | 431,494 | 17,879 | 17,879 | 400,767 | |
| Non – Budget Expenditure | 1.1 | - | - | - | - | - | - | - | - | - |
| Total Budget and Non Budget | 413,615 | - | 413,615 | 431,494 | - | 431,494 | 17,879 | 17,879 | 400,767 | |
Figures in the areas outlined in thick line cover the voted control limits voted by Parliament. Refer to the Supply Estimates guidance manual, available on gov.uk, for detail on the control limits voted by Parliament.
Net Cash Requirement 2025/26 (audited)
All figures presented in £000’s
| Item | SoPS Notes | Outturn | Estimate | Outturn vs Estimate, saving/(excess) | Prior Year Outturn Total 2024/25 |
|---|---|---|---|---|---|
| Net Cash requirement | 3 | 401,798 | 416,986 | 15,188 | 395,335 |
Although not a separate voted limit, any breach of the administration budget will also result in an excess vote. The Authority’s net expenditure is classed as programme costs. There are no administration costs. Explanations of variances between estimates and outturn are given in the Management Commentary with the Summary financial information section.
The notes form part of these accounts.
Notes to the Parliamentary Supply, 2025/26 (£000’s) (audited)
SOPS 1 – Outturn detail by estimate line
For the period ending 31 March 2026. All figures presented in £000’s.
SOPS 1.1 Analysis of resource outturn by Estimate line
| Outturn | Estimate | Outturn vs Estimate, saving/ (excess) | Prior Year Outturn Total 2024/25 |
||||||
|---|---|---|---|---|---|---|---|---|---|
| Programme | |||||||||
| Type of Spend (Resource) | Gross | Income | Net | Total | Total | Virements | Total inc Virements | Voted | |
| Spending in Departmental Expenditure Limit (DEL) | |||||||||
| Voted expenditure | |||||||||
| A. Programme Expenditure | 426,909 | (33,179) | 393,730 | 393,730 | 405,459 | - | 405,459 | 11,729 | 374,773 |
| Total voted DEL | 426,909 | (33,179) | 393,730 | 393,730 | 405,459 | - | 405,459 | 11,729 | 374,773 |
| Total spending in DEL | 426,909 | (33,179) | 393,730 | 393,730 | 405,459 | - | 405,459 | 11,729 | 374,773 |
| Spending in Annually Managed Expenditure (AME) | |||||||||
| Voted expenditure | |||||||||
| Provisions | (16) | - | (16) | (16) | 2,300 | - | 2,300 | 2,316 | (74) |
| Total voted AME | (16) | - | (16)) | (16)) | 2,300 | - | 2,300 | 2,316 | (74) |
| Total spending in AME | (16) | - | (16) | (16) | 2,300 | - | 2,300 | 2,316 | (74) |
| Total resource | 426,893 | (33,179) | 393,714 | 393,714 | 407,759 | - | 407,759 | 14,045 | 374,699 |
The programme costs within the annually managed expenditure reflect the utilisation of provisions and impairments charged to Annually Managed Expenditure (AME).
SOPS 1.2 Analysis of capital outturn by Estimate line
| Outturn | Estimate | |||||||
|---|---|---|---|---|---|---|---|---|
| Type of Spend (Capital) | Gross | Income | Net Total | Total | Virements | Total inc Virements | Outturn vs Estimate, saving/ (excess) | Prior Year Outturn Total 2024/25 |
| Spending in Departmental Expenditure Limits (DEL) | ||||||||
| Voted expenditure | ||||||||
| A. Programme Expenditure | 19,850 | - | 19,850 | 23,683 | - | 23,683 | 3,833 | 25,834 |
| Total voted DEL | 19,850 | - | 19,850 | 23,683 | - | 23,683 | 3,833 | 25,834 |
| Total spending in DEL | 19,850 | - | 19,850 | 23,683 | - | 23,683 | 3,833 | 25,834 |
| Spending in Annually Managed Expenditure (AME) | ||||||||
| Voted expenditure | 51 | - | 51 | 52 | - | 52 | 1 | 234 |
| Total voted AME | 51 | - | 51 | 52 | - | 52 | 1 | 234 |
| Total spending in AME | 51 | - | 51 | 52 | - | 52 | 1 | 234 |
| Total capital | 19,901 | - | 19,901 | 23,735 | - | 23,735 | 3,834 | 26,068 |
The total Estimate columns include virements. Virements are the reallocation of provision in the Estimates that do not require parliamentary authority (because Parliament does not vote to that level of detail and delegates to HM Treasury). Further information on virements is provided in the Supply Estimates Manual, available on gov.uk. The outturn vs estimate column is based on the total including virements. The estimate total before virements have been made is included so that users can tie the estimate back to the Estimates laid before Parliament.
SOPS 2 – Reconciliation of outturn to net operating expenditure
All figures presented in £000’s
| Item | Reference | Outturn Total | Prior Year Outturn Total 2024/25 |
|---|---|---|---|
| Total resource outturn | SOPS 1.1 | 393,714 | 374,699 |
| Add | |||
| Expenditure which meets the European Statement of Accounts 2015 definition of research and development: Staff Costs (permanent) | 8,110 | 8,341 | |
| Capital Grants Expense | 0 | 286 | |
| Capital AME - Dilapidations | 51 | 235 | |
| Less | |||
| Capital Grants Received | - | - | |
| Total | 8,161 | 8,862 | |
| Net operating expenditure in Consolidated Statement of Comprehensive Net Expenditure | SOCNE | 401,875 | 383,561 |
As noted in the introduction to the SOPS above, outturn and the Estimates are compiled against the budgeting framework, which is similar to, but different from, IFRS. Therefore, this reconciliation bridges the resource outturn to net operating expenditure, linking the SOPS to the financial statements. Capital grants received and capital grants expensed are budgeted for as CDEL, but accounted for as income and expenditure on the face of the SOCNE, and therefore function as reconciling items between Resource and Net Operating Expenditure.
SOPS 3 – Reconciliation of net resource outturn to net cash requirement
For the period ending 31 March 2026. All figures presented in £000’s
| Item | Reference | Outturn Total | Estimate | Outturn vs Estimate, saving/ (excess) |
|---|---|---|---|---|
| Total Resource outturn | SOPS 1.1 | 393,714 | 407,759 | 14,045 |
| Total Capital outturn | SOPS 1.2 | 19,901 | 23,735 | 3,834 |
| Adjustments to remove non-cash items: | ||||
| Depreciation and amortisation | 4 | (10,027) | (12,156) | (2,129) |
| New provisions and adjustments to previous provisions | 4 | (87) | (2,352) | (2,265) |
| Other non-cash items | 4 | (139) | - | 139 |
| Adjustments to reflect movements in working balances: | ||||
| Increase/(decrease) in receivables | 8 | 1,828 | - | (1,828) |
| Increase/(decrease) in trade and other payables | 10 | (4,042) | - | 4,042 |
| Increase/(decrease) in other financial liabilities | 13 | 650 | - | (650) |
| Other movements in working capital not reflected in operating costs | 0 | - | ||
| Use of provisions | 11 | - | - | |
| Total | (11,817) | (14,508) | (2,691) | |
| Net cash requirement | 401,798 | 416,986 | 15,188 |
As noted in the introduction to the SOPS above, outturn and the Estimates are compiled against the budgeting framework, not on a cash basis. Therefore, this reconciliation bridges the resource and capital outturn to the net cash requirement.
SoPS 4 Amounts of income to the Consolidated Fund
SoPS 4.1 Analysis of income payable to the Consolidated Fund
There is no income payable to the consolidated fund.
SoPS 4.2 Consolidated Fund Income
The authority does not collect income as an agent of the consolidated fund.
Parliamentary Accountability Disclosure
Special Payment and Losses (audited)
For the period ending 31 March 2026
| Number | 2025/26 £'000 | Number | 2024/25 £'000 |
|
|---|---|---|---|---|
| Ex-gratia claims | 35 | 5 | 40 | 5 |
There are no individual cases of special payments or losses over £300,000 (2024/25: No cases) which need separate disclosure as required by Managing Public Money.
Fees and Charges (audited)
The Authority does not collect statutory fees and charges.
Gifts (audited)
The Authority has not made gifts with a total or individual value exceeding £300,000.
Regularity of Expenditure (audited)
The Authority incurred irregular expenditure of £7.5m during 2025/26 (£7.8m during 2024/25), for further details please refer to the Cabinet Office controls disclosure in the Governance Statement.
Remote Contingent Liabilities
None identified.
Disclosure of Information to the Auditors
The responsibilities of an Accounting Officer include confirming that as far as he is aware there is no relevant audit information of which the auditors are unaware and that he has taken steps he ought to have taken to make himself aware of any relevant audit information, and to establish that the auditors are aware of that information.
Darren Tierney
Accounting Officer
30 June 2026
The certificate and report of the Comptroller and Auditor General to the House of Commons
Opinion on financial statements
I certify that I have audited the financial statements of the Statistics Board (operating as the UK Statistics Authority) for the year ended 31 March 2026 under the Government Resources and Accounts Act 2000.
The financial statements comprise the UK Statistics Authority’s
- Statement of Financial Position as at 31 March 2026;
- Statement of Comprehensive Net Expenditure, Statement of Cash Flows and Statement of Changes in Taxpayers’ Equity for the year then ended; and
- the related notes including the significant accounting policies.
The financial reporting framework that has been applied in the preparation of the financial statements is applicable law and UK adopted international accounting standards.
In my opinion, the financial statements:
- give a true and fair view of the state of the UK Statistics Authority’s affairs as at 31 March 2026 and its net expenditure 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.
Opinion on regularity
In my opinion, 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.
Basis for opinions
I conducted my audit in accordance with International Standards on Auditing (UK) (ISAs UK), applicable law and Practice Note 10 Audit of Financial Statements and Regularity of Public Sector Bodies in the United Kingdom (2024). My responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of my certificate.
Those standards require me and my staff to comply with the Financial Reporting Council’s Revised Ethical Standard 2024. I am independent of the UK Statistics Authority in accordance with the ethical requirements that are relevant to my audit of the financial statements in the UK. My staff and I have fulfilled our other ethical responsibilities in accordance with these requirements.
I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.
Conclusions relating to going concern
In auditing the financial statements, I have concluded that the UK Statistics Authority’s use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work I have performed, I have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the UK Statistics Authority ‘s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
My responsibilities and the responsibilities of the Accounting Officer with respect to going concern are described in the relevant sections of this certificate.
The going concern basis of accounting for the UK Statistics Authority is adopted in consideration of the requirements set out in HM Treasury’s Government Financial Reporting Manual, which requires entities to adopt the going concern basis of accounting in the preparation of the financial statements where it is anticipated that the services which they provide will continue into the future.
Other information
The other information comprises information included in the Annual Report, but does not include the financial statements and my auditor’s certificate and report thereon. The Accounting Officer is responsible for the other information.
My opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in my certificate, I do not express any form of assurance conclusion thereon.
My responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated.
If I identify such material inconsistencies or apparent material misstatements, I am required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work I have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact.
I have nothing to report in this regard.
Opinion on other matters
In my opinion the part of the Remuneration and Staff Report to be audited has been properly prepared in accordance with HM Treasury directions issued under the Government Resources and Accounts Act 2000.
In my opinion, based on the work undertaken in the course of the audit:
- the parts of the Accountability Report subject to audithave been properly prepared in accordance with HM Treasury directions issued under the Government Resources and Accounts Act 2000;
- the information given in the Performance and Accountability Reports for the financial year for which the financial statements are prepared is consistent with the financial statements and is in accordance with the applicable legal requirements.
Matters on which I report by exception
In the light of the knowledge and understanding of the UK Statistics Authority and its environment obtained in the course of the audit, I have not identified material misstatements in the Performance and Accountability Reports.
I have nothing to report in respect of the following matters which I report to you if, in my opinion:
- adequate accounting records have not been kept by the UK Statistics Authority or returns adequate for my audit have not been received from branches not visited by my staff; or
- I have not received all of the information and explanations I require for my audit; or
- the financial statements and the parts of the Accountability Report subject to audit are not in agreement with the accounting records and returns; or
- certain disclosures of remuneration specified by HM Treasury’s Government Financial Reporting Manual have not been made or parts of the Remuneration and Staff Report to be audited is not in agreement with the accounting records and returns; or
- the Governance Statement does not reflect compliance with HM Treasury’s guidance.
Responsibilities of the Accounting Officer for the financial statements
As explained more fully in the Statement of Accounting Officer’s Responsibilities, the Accounting Officer is responsible for:
- maintaining proper accounting records;
- providing the C&AG with access to all information of which management is aware that is relevant to the preparation of the financial statements such as records, documentation and other matters;
- providing the C&AG with additional information and explanations needed for his audit;
- providing the C&AG with unrestricted access to persons within the UK Statistics Authority from whom the auditor determines it necessary to obtain audit evidence;
- ensuring such internal controls are in place as deemed necessary to enable the preparation of financial statements to be free from material misstatement, whether due to fraud or error;
- preparing financial statements which give a true and fair view, in accordance with HM Treasury directions issued under the Government Resources and Accounts Act 2000;
- preparing the annual report, which includes the Remuneration and Staff Report, in accordance with HM Treasury directions issued under the Government Resources and Accounts Act 2000; and
- assessing the UK Statistics Authority’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Accounting Officer anticipates that the services provided by the UK Statistics Authority will not continue to be provided in the future.
Auditor’s responsibilities for the audit of the financial statements
My responsibility is to audit, certify and report on the financial statements in accordance with the Government Resources and Accounts Act 2000.
My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a certificate that includes my opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Extent to which the audit was considered capable of detecting non-compliance with laws and regulations, including fraud
I design procedures in line with my responsibilities, outlined above, to detect material misstatements in respect of non-compliance with laws and regulations, including fraud. The extent to which my procedures are capable of detecting non-compliance with laws and regulations, including fraud is detailed below.
Identifying and assessing potential risks related to non-compliance with laws and regulations, including fraud
In identifying and assessing risks of material misstatement in respect of non-compliance with laws and regulations, including fraud, I:
- considered the nature of the sector, control environment and operational performance including the design of the UK Statistics Authority’s accounting policies, key performance indicators and performance incentives.
- inquired of management, UK Statistics Authority’s head of internal audit and those charged with governance, including obtaining and reviewing supporting documentation relating to the UK Statistics Authority’s policies and procedures on:
- identifying, evaluating and complying with laws and regulations;
- detecting and responding to the risks of fraud; and
- the internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations including the UK Statistics Authority’s controls relating to the UK Statistics Authority’s compliance with the Government Resources and Accounts Act 2000, Managing Public Money and the Supply and Appropriation (Main Estimates) Act 2025;
- inquired of management, the UK Statistics Authority’s head of internal audit and those charged with governance whether:
- they were aware of any instances of non-compliance with laws and regulations;
- they had knowledge of any actual, suspected, or alleged fraud,
- discussed with the engagement team regarding how and where fraud might occur in the financial statements and any potential indicators of fraud.
As a result of these procedures, I considered the opportunities and incentives that may exist within the UK Statistics Authority for fraud and identified the greatest potential for fraud in the following areas: revenue recognition, posting of unusual journals, complex transactions and bias in management estimates. In common with all audits under ISAs (UK), I am required to perform specific procedures to respond to the risk of management override.
I obtained an understanding of the UK Statistics Authority s framework of authority and other legal and regulatory frameworks in which the UK Statistics Authority operates. I focused on those laws and regulations that had a direct effect on material amounts and disclosures in the financial statements or that had a fundamental effect on the operations of the UK Statistics Authority. The key laws and regulations I considered in this context included Government Resources and Accounts Act 2000, Managing Public Money, Supply and Appropriation (Main Estimates) Act 2025 and employment law.
Audit response to identified risk
To respond to the identified risks resulting from the above procedures:
- I reviewed the financial statement disclosures and testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described above as having direct effect on the financial statements;
- I enquired of management, the Audit and Risk Assurance Committee and in-house legal counsel concerning actual and potential litigation and claims;
- I reviewed minutes of meetings of those charged with governance and the Board; and internal audit reports; and
- I addressed the risk of fraud through management override of controls by testing the appropriateness of journal entries and other adjustments; assessing whether the judgements on estimates are indicative of a potential bias; and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.
I communicated relevant identified laws and regulations and potential risks of fraud to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.
A further description of my responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website. This description forms part of my certificate.
Other auditor’s responsibilities
I am required to obtain appropriate evidence sufficient to give reasonable assurance that the Statement of Outturn against Parliamentary Supply properly presents the outturn against voted Parliamentary control totals and that those totals have not been exceeded. The voted Parliamentary control totals are Departmental Expenditure Limits (Resource and Capital), Annually Managed Expenditure (Resource and Capital), Non-Budget (Resource) and Net Cash Requirement.
I am required to obtain sufficient appropriate audit evidence to give reasonable assurance that the expenditure and income 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.
I communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control I identify during my audit.
Report
I have no observations to make on these financial statements.
Gareth Davies
Comptroller and Auditor General
National Audit Office
6 July 2026
157-197 Buckingham Palace Road
Victoria
London
SW1W 9SP