Recommendation 22

UKHSA also experienced significant difficulties with staffing which compromised its ability to provide evidence and explanations to support the figures reflected in the accounts. The C&AG reported that one barrier to his ability to obtain evidence to allow him to give an audit opinion was the transitory nature of UKHSA’s workforce. This meant that officials who had prepared figures for the financial statements had left the organisation by the time of the audit and were not able to provide explanations and evidence to support those figures.41 During our evidence session, UKHSA echoed this, noting that from April to August 2022 it reduced its headcount by almost two thirds resulting in a loss of continuity of knowledge to help address the NAO’s audit queries.42 UKHSA also stated that two of the predecessor entities to UKHSA, NHS Test and Trace and the Joint Biosecurity Centre, did not have a history of budget and accounting discipline which further contributed to the difficulties in providing evidence and explanations.43