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Report

Annual Report and Accounts 2022 to 2023

The Gambling Commission's 2022 to 2023 Annual Report and Accounts. For the period 1 April 2022 to 31 March 2023.

  1. Contents
  2. Financial management

Financial management

The Gambling Commission’s core regulatory work is funded via income derived from fees charged to the gambling industry. Whilst the Commission’s fee income has been relatively stable recently, and the forecast is prudent, the Commission are dependent on the activity of the United Kingdom (UK) gambling market, and any changes within the industry can have an impact on future funding. The medium to long-term impact of the Gambling Act Review White Paper on the industry is not yet clear, but we will continue to review this and the potential impact on our future income.

Throughout the year, the risk to the Commission’s income and expenditure profile is continually reviewed through close monitoring of actual income and expenditure and forecasts. The Commission holds reserves as a matter of prudent financial management, principally so that it can: fund substantial legal action in furtherance of its regulatory objectives, manage short-term fluctuations in its licensing income and provide for foreseeable but not yet certain liabilities and provisions. As an arms-length body the Commission does not hold reserves to cover terminal liabilities as these would be met by its parent government department.

The Commission did not fully meet standards of accuracy in financial forecasting on 2022 to 2023. This was caused by a number of factors, including the uncertainty of the timing of white paper publication, higher than anticipated staff turnover linked to cost of living pressures and overly pessimistic assumptions on income. These issues were identified in year, and the causes were evaluated in the Government Internal Audit Agency’s (GIAA) advisory review and the Board Effectiveness Review (BER). Action was taken in year to escalate oversight to the Board and make significant changes to financial and other performance reporting. These changes and lessons learned were also factored into business planning and budget setting for 2023 to 2024.

There has been no reported actual or attempted fraud at the Commission during 2022 to 2023. However, given the high profile of the gambling industry and the Commission within the public domain, it is important that the Commission remains proactive in identifying instances where there is potential for fraud and corruption. The Commission is developing a counter fraud culture, embedded at all levels of the organisation, which includes training and regular communication to all staff.

The quality assurance mechanisms which have been developed for the compliance and enforcement processes depend on accurate, timely and complete information to help safeguard the Commission's professional integrity and improve operational efficiency.

To ensure the Commission maintain robust controls over our expenditure we continually review our procurement arrangements. A central contracts database is in place to ensure that procurement processes are compliant, and all contracts are brought in line with central frameworks where applicable.

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