Figure 8

The bar chart shows 8 reasons for unappropriated expenditure over the last 9 years. The least common reason, with 13 instances, was incorrectly assuming that a new spending authority was in place. The most common reason for incidences of unappropriated expenditure, from 2015/16 to 2023/24, was “Not adjusting for expected event” (25 instances). The second highest, 22 instances, was “Not adjusting for change in service line/activity.