Select Committee · Public Accounts Committee

Whole of Government Accounts 2023-24

Status: Open Opened: 11 Jul 2025 8 recommendations 21 conclusions 1 report

The Whole of Government Accounts (WGA) consolidates the accounts of over 10,000 public organisations, including central government departments, local authorities, devolved administrations, the NHS, academy schools and public corporations, to provide the most complete and accurate picture of the UK’s public finances. For the first time ever in 2022-23, the National Audit Office was unable … Show more

Clear

Reports

1 report
Title HC No. Published Items Response
69th Report - Whole of Government Accounts 2023-24 HC 1243 4 Mar 2026 29 Responded

Recommendations & Conclusions

6 items
11 Conclusion 69th Report - Whole of Government Accou… Rejected

When a local authority’s accounts are disclaimed, the appointed local authority auditor is subsequently required...

When a local authority’s accounts are disclaimed, the appointed local authority auditor is subsequently required to undertake substantial additional work over multiple years to restore the level of assurance necessary to issue a non-disclaimed opinion. Re-establishing this assurance is inherently complex and resource-intensive, and MHCLG reported that the volume of … Read more

Government response AI summary
The government explicitly disagrees with the committee's conclusion regarding the expected continuation of disclaimed status in local audit, stating its clear ambition to clear all backstop-related disclaimed opinions by the end of 2027-28 through a published transition plan.
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HM Treasury
12 Conclusion 69th Report - Whole of Government Accou… Rejected

In December 2024, the Government published its strategy for overhauling the local audit system in...

In December 2024, the Government published its strategy for overhauling the local audit system in England. It identified three systemic challenges in the existing system: capacity (a severe lack of auditors operating in the sector), co-ordination (fragmented roles with no clear ownership) and complexity (financial reporting and audit requirements disproportionately … Read more

Government response AI summary
The government explicitly disagrees with the committee's conclusion regarding local audit, asserting its clear ambition to clear all backstop-related disclaimed opinions by the end of 2027-28 and citing a published transition plan.
Read full response →
HM Treasury
13 Conclusion 69th Report - Whole of Government Accou… Rejected

We challenged MHCLG on progress in addressing the local audit backlog.22 MHCLG explained that the...

We challenged MHCLG on progress in addressing the local audit backlog.22 MHCLG explained that the statutory backstop is operating as intended and that rising audit fees are bringing more money into the system – fees are up 150% on the last procurement that the public sector audit authority has done.23 … Read more

Government response AI summary
The government rejects the committee's conclusion regarding progress in addressing the local audit backlog, asserting its clear ambition to clear all backstop-related disclaimed opinions by 2027-28 and referencing a published transition plan.
Read full response →
HM Treasury
14 Conclusion 69th Report - Whole of Government Accou… Rejected

In November 2025, MHCLG published its Transition Plan for moving to a new system of...

In November 2025, MHCLG published its Transition Plan for moving to a new system of oversight for local audit. The English Devolution and Community Empowerment Bill, laid in Parliament on 10 July 2025, includes the proposed legislation needed to implement this strategy. The establishment of a new single body, the … Read more

Government response AI summary
The government disagrees with the Committee's conclusion regarding local audit, reaffirming its existing transition plan and ambition to clear backstop-related disclaimed opinions by 2027-28 through reforms including the Local Audit Office.
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HM Treasury
15 Conclusion 69th Report - Whole of Government Accou… Rejected

We asked MHCLG if it anticipated any issues with the programme of local government reform.

We asked MHCLG if it anticipated any issues with the programme of local government reform. It replied that it is pursuing an ambitious programme of reform and change and considers the current pace to be as fast as parliamentary time allows.26 MHCLG also reiterated its aspiration from the PAC session … Read more

Government response AI summary
The government rejects the committee's conclusion regarding the nature of its commitment to local audit reform, asserting it has a clear ambition to clear all backstop-related disclaimed opinions by 2027-28 and has a published transition plan.
Read full response →
HM Treasury
16 Conclusion 69th Report - Whole of Government Accou… Rejected

We questioned the Treasury on the use of the terms “aspiration” and “ambition” in relation...

We questioned the Treasury on the use of the terms “aspiration” and “ambition” in relation to local audit reform measures.29 The Treasury stated that it has implemented all relevant legislation within its remit, but that it cannot undertake the responsibilities of local government on their behalf.30 MHCLG also clarified that … Read more

Government response AI summary
The government stated it disagreed with the Committee’s conclusion regarding local audit, asserting it has a clear ambition to clear all backstop-related disclaimed opinions by the end of 2027-28 and has published a transition plan.
Read full response →
HM Treasury

Oral evidence sessions

1 session
Date Witnesses
11 Dec 2025 Andrew Cartner · HM Treasury, Conrad Smewing · HM Treasury, James Bowler CB · HM Treasury, Rosie Seymour · Ministry of Housing, Communities and Local Government, Will Garton · Ministry of Housing, Communities and Local Government, Will Garton · Department for Levelling Up, Housing and Communities View ↗

Who gave evidence

6 witnesses
WitnessOrganisationSessions
Andrew Cartner · Deputy Head of the Government Finance Function HM Treasury 1
Conrad Smewing · Director General Public Spending and Head of the … HM Treasury 1
James Bowler CB · Permanent Secretary HM Treasury 1
Rosie Seymour · Deputy Director, Local Audit Reform Ministry of Housing, Communities and Local Government 1
Will Garton · Director General for Local Government, Growth and… Ministry of Housing, Communities and Local Government 1
Will Garton · Director General for Levelling Up Department for Levelling Up, Housing and Communities 1

Correspondence

2 letters
DateDirectionTitle
1 Jun 2026 To cttee Letter from the Permanent Secretary at the Ministry of Housing, Communities and…
26 Jan 2026 To cttee Letter from the Permanent Secretary at HM Treasury relating to a follow-up to t…