13
Recommendation
Thirty-First Report - Department of Hea…
Accepted in Part
All Departments should aim to lay their accounts and those of their agencies by an administrative deadline of 30 June after the end of the financial year, and no later than the 15 Q 72 16 Qq 50–51 17 Q 49 18 Committee of Public Accounts, Sixty-Second Report of Session …
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All Departments should aim to lay their accounts and those of their agencies by an administrative deadline of 30 June after the end of the financial year, and no later than the 15 Q 72 16 Qq 50–51 17 Q 49 18 Committee of Public Accounts, Sixty-Second Report of Session 2022–23, Department of Health and Social Care 2021–22 Annual Report and Accounts, HC 997, 5 July 2023, para 5; HM Treasury, Treasury Minutes – Government Response to the Committee of Public Accounts on the Sixty-first to the Sixty-seventh reports from Session 2022–23, CP 941, September 2023, para 5.3 12 Department of Health and Social Care2022–23 Annual Report and Accounts Parliamentary summer recess. Departments have a statutory deadline of 30 November to provide their accounts to the C&AG, and of 31 January to publish their annual report and accounts.19 The Department published its 2022–23 accounts on 25 January 2024, one day earlier than the previous year and six months after the parliamentary recess deadline. The Department has reported that there continues to be significant challenges in bringing the laying of its accounts back to a pre-summer recess timetable.20
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Government response AI summary
The government agrees with the recommendation and is implementing a multi-year plan to gradually bring forward the publication of accounts, targeting a return to pre-summer recess laying for the 2026-27 financial year, acknowledging significant external challenges.
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HM Treasury
19
Conclusion
Thirty-First Report - Department of Hea…
Accepted in Part
We challenged NHS England and the Department on the extent they were acting on the proposals to improve audit timeliness set out in their 2022–23 governance statements. NHS England stated that it had regular update meetings with all audit firms, as well as working with the Department and cross-government groups …
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We challenged NHS England and the Department on the extent they were acting on the proposals to improve audit timeliness set out in their 2022–23 governance statements. NHS England stated that it had regular update meetings with all audit firms, as well as working with the Department and cross-government groups looking at local audit delivery. 24 Q 58 25 Qq 79, 84 26 Q 81 27 Q 94 28 Qq 83–84 29 Q 84; Report by the Comptroller and Auditor General, NHS England Annual Report and Accounts 2022–23, HC 468, 25 January 2024, page 135 14 Department of Health and Social Care2022–23 Annual Report and Accounts NHS England advised it worked closely with bodies where major financial reporting issues arise, citing University Hospitals Leicester as an example. NHS England also stated that some factors were outside of its control, such as Local Government Pension Scheme (LGPS) audits, the late delivery of which continues to impact some NHS provider audits. A small number of NHS providers have staff who are members of the LGPS, and their share of pension scheme assets and liabilities must be accounted for in the NHS provider account.30 30 Qq 79–82, 94, 96–102; Department of Health and Social Care, Annual Report and Accounts 2022–23, HC 33, 25 January 2024, pages 130–131; and NHS England, Annual Report and Accounts 2022–23, HC 468, 25 January 2024, pages 76–77 Department of Health and Social Care2022–23 Annual Report and Accounts 15 2 Departmental expenditure and planning for a future pandemic Clinical negligence
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Government response AI summary
The government agrees with the committee's findings and is implementing a multi-year plan to gradually improve audit timeliness, targeting a return to pre-summer recess laying for the 2026-27 financial year, while acknowledging external challenges in the local audit system.
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HM Treasury
31
Conclusion
Thirty-First Report - Department of Hea…
Accepted in Part
We asked NHS England whether it was pursuing recovery of the overpaid amounts identified in 2022–23. NHS England told us that it was still seeking to recover more of the overpayments, but that it did not think that it would recover all the money paid. It reported that it needed …
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We asked NHS England whether it was pursuing recovery of the overpaid amounts identified in 2022–23. NHS England told us that it was still seeking to recover more of the overpayments, but that it did not think that it would recover all the money paid. It reported that it needed to ensure it has sound legal grounds to pursue recovery. It explained that there were one or two cases where recovery might not be possible, due to “things said and done in the past”.55 54 Qq 73, 76–78 55 Qq 73–75 20 Department of Health and Social Care2022–23 Annual Report and Accounts
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Government response AI summary
The government agrees to pursue recovery of overpaid amounts where legal grounds exist and work is underway, with NHS England retaining oversight of progress, targeting completion by September 2024.
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HM Treasury