Recommendation 6

There have been repeated and unacceptable governance and accounting failures within the Departmental Group which has led to poor financial control, undermined Parliamentary accountability, and money being spent without Parliamentary approval. The Department has failed to implement adequate financial control across the Group which has resulted in numerous qualifications of both ‘true and fair’ and ‘regularity’ opinions. The Department’s own Core and/ or Group accounts have had multiple qualifications over the last three years. The UKHSA accounts were disclaimed in 2021–22, the year it was established. NHS Property Services accounts were qualified in 2021–22, NHS England had regularity qualifications in 2020–21 and in 2021–22, and issues within University Hospitals of Leicester NHS Trust resulted in a disclaimer in 2019–20 and a delayed adverse opinion in 2020–21. Recommendation 6: The Department must set out how it will establish sufficient capability to deliver effective oversight across its Group to manage emerging and developing issues and ensure it avoids future financial and governance failings. 8 Department of Health and Social Care 2021–22 Annual Report and Accounts 1 Inventory procurement in response to COVID-19