Recommendation 14

No additional non-executive directors were appointed until after the 2021–22 financial year. As a result, UKHSA did not comply with the principles of HM Treasury and the Cabinet Office’s Corporate governance in central government departments: code of good practice and UKHSA’s Head of Internal Audit concluded that, in their opinion, UKHSA’s corporate governance arrangements were unsatisfactory.29 The Department acknowledged that this was not normal and that in more ordinary circumstances it would have tried to establish a new entity at the beginning of the financial year with all necessary governance arrangements in place. In the Department’s view, the circumstances of mid- 2021 meant this was not possible.30 25 Report by the Comptroller and Auditor General, UK Health Security Agency Annual Report and Accounts 2021/22, HC 1086, 26 January 2023, p. 91. 26 Qq 14, 27 27 Q 17 28 Q 50 29 C&AG’s Report on UKHSA, p. 92. 30 Q 14 12 Department of Health and Social Care 2021–22 Annual Report and Accounts