Source · Select Committees · Public Accounts Committee
Recommendation 18
18
UKHSA accounts disclaimed due to uncounted inventory, unsupported expenditure, and insufficient evidence for accruals.
Conclusion
The UKHSA accounts were ‘disclaimed’ as: the inventory transferred from Public Health England (£254 million) and the Department (£794 million) to UKHSA on 1 October 2021 was not subject to stock counts, £3.3 billion of consumption of Test and Trace inventory was not supported by records and the inventory held as at 31 March 2022 was not subject to stock counts until several months after the year end; UKHSA was unable to provide sufficient evidence to support the £1.9 billion accruals balance as at 31 March 2022 and £3.0 billion expenditure on the purchase of goods and services during 2021–22; and UKHSA was unable to provide sufficient evidence to support journal adjustments made to the accounts.35
Government Response
A response document is linked to this report, dated 24 September 2023. Response attribution to this conclusion has not been verified. Read the response document ↗