Economic statistics sector classification – classification update and forward work plan: March 2023

Our economic statistics are produced in accordance with international rules and guidance. Central to this are the rules set out in the United Nations System of National Accounts (SNA) 2008, the European System of Accounts (ESA) 2010 and the accompanying Manual on Government Deficit and Debt (MGDD) 2019. These include rules on classifying statistical units (organisations or bodies) and the transactions they engage in. A summary of these, and our approach to their application, can be found on our Economic statistics classifications web page.

Our Forward work plan (XLS, 125.4KB) sets out the organisations and transactions that we expect to assess and classify in the next 12 to 18 months. Please note that classification priorities can change quickly, and the expected dates of completion are only indicative at the time of publication. There is high demand for classification assessments, and we progress many active cases at the same time, with new cases often arising. These include confidential assessments of government and devolved administration policy proposals, as explained in our classification process.

We do not announce or discuss such policy proposal assessments, to give policymakers the space to develop policy. When a policy is implemented, we will publish a classification decision. You can read our Public sector classification guide (XLS, 3.1MB) for more information.

Therefore, the forward work plan does not cover all cases that will arise over the next 12 to 18 months; cases that are likely to have a smaller statistical and policy impact will be assessed as resources allow. The cases scheduled in this article have been prioritised because of the impact they will have on important statistics and their importance to public policy.

This month, there are no additions to or deletions from the forward work plan.

Birmingham Organising Committee for the 2022 Commonwealth Games Ltd

The Birmingham Organising Committee for the 2022 Commonwealth Games Ltd (the Organising Committee) was responsible for the planning and delivery of the Birmingham 2022 Commonwealth Games between July and August 2022.

The Office for National Statistics (ONS) has assessed the classification status of the Organising Committee and concluded that it is an institutional unit. It is subject to public sector control because the company's sole member is the Department for Culture, Media and Sport (formerly the Department for Digital, Culture, Media & Sport). The sole member must provide prior written consent for certain actions, such as entering into any contract, arrangement or liability that is inconsistent with the provisions of any management agreement between the Organising Committee and the sole member. The assessment also concluded that the Organising Committee is a non-market producer, as less than half of its costs are covered by sales or other commercial income.

As such, the Organising Committee has been classified to the central government subsector (S.1311) with effect from 20 December 2017, the date on which the company was incorporated.

Festival 2022 Limited

Festival 2022 Limited was responsible for curating, managing, and promoting a UK-wide celebration of creativity and innovation, with a range of experiences aiming to reach people throughout the UK.

The ONS has assessed the classification status of Festival 2022 Limited and has concluded that it is an institutional unit. It is subject to public sector control because the company is a wholly owned subsidiary of the Birmingham Organising Committee for the 2022 Commonwealth Games Ltd, that has been classified to the central government subsector (S.1311). The assessment also concluded that Festival 2022 Limited is a non-market producer, being funded by grants or other contributions from government.

As such, Festival 2022 Limited has been classified to the central government subsector (S.1311) with effect from 1 May 2020, the date on which the company was incorporated.

The Commissioner for Survivors of Institutional Childhood Abuse

The Commissioner for Survivors of Institutional Childhood Abuse (COSICA) was established under the Historical Institutional Abuse (Northern Ireland) Act 2019. The principal aim of COSICA in exercising functions under the Act is to promote the interests of any person who suffered abuse while a child and while resident in an institution in Northern Ireland at some time between 1922 and 1995. The Commissioner's Office is a Corporation Sole, with the Commissioner fulfilling the role of the Board.

The ONS has assessed the classification status of COSICA and has concluded that it is an institutional unit. It is subject to public sector control because the Commissioner is appointed by the First Minister and deputy First Minister of Northern Ireland. The assessment also concluded that COSICA is a non-market producer, as it is funded by Grant-in-Aid from its sponsor, The Executive Office (TEO).

As such, COSICA has been classified to the central government subsector (S.1311) with effect from 14 December 2020, the date on which the first Commissioner took office.

The ONS also assessed the classification status of the Historical Institutional Abuse Redress Board (HIARB), that is responsible for receiving and processing applications for compensation from those who experienced abuse in residential institutions in Northern Ireland at some time between 1922 and 1995. The assessment concluded that HIARB did not have the requisite autonomy of decision to be an institutional unit, in accordance with SNA 2008 para. 4.2 and ESA 2010 para. 2.12. This conclusion was reached on the basis that HIARB does not produce its own accounts, but is recorded within the TEO accounting boundary, and its assets are owned by either TEO or the Department of Justice.

As such, HIARB is consolidated with TEO for economic statistical purposes.