Overpayments
The National Audit Office has issued a qualified opinion on the DWP accounts for the last 31 years. Because of the estimated level of error and fraud in Carer’s Allowance, and because of the way the legislation is drafted, Audit Scotland has issued a qualified opinioniThis was because spending did not align with the Social Security Contributions and Benefits Act 1992, which states that any payment made to a person who is not entitled to it, does not comply with the legislation and is therefore irregular. for Social Security Scotland’s accounts in both 2018-19 and 2019-20.1Audit Scotland. (2021).