How does this data relate to departments published resource accounts?
Departments’ resource accounts are produced from departmental systems that record their individual transactions. Departments are required to update the Outturn held in COINS to reflect the final position in the audited resource accounts. Please note that the Outturn held in COINS may subsequently be amended to reflect classification changes (changes to the categorisation of the spend) or to reflect machinery of government changes (such as the merging or creation of new government departments or the changes to arms length bodies).
