Institute of Fiscal Studies

Financial Reporting (Departments and Public Bodies) Bill

Institute of Fiscal Studies

From: David Phillips [mailto:david_p@ifs.org.uk]
Sent: 19 August 2021 17:15
To: Comm Finance Public Email Committee.Finance@niassembly.gov.uk
Subject: Re: [EXTERNAL] Financial Reporting (Departments and Public Bodies) Bill

Hi,
Thank you for getting in touch. This specific area isn't one that I or colleagues have
particular expertise on, I'm afraid. Our research and analysis tends to utilise data as
set out in Budgets and associated OBR documents, PESA, and sometimes
departmental accounts. We haven't been involved in issues relating to reconciling
these to the information used in the Supply Estimates process.

Sorry that we cannot be of more help this time.

Best wishes,
David