Recommendation 27

We questioned the Department on the capacity of other bodies in its Group to prepare their Accounts to the required timescales, as we were aware that a number of bodies did not yet have auditors appointed for 2022–23, and this could have a significant impact on the Department being able to bring the laying date of the Group Annual Report and Accounts forward. The Department confirmed that there will be significantly more accounts preparation and audit issues in 2022–23 as Integrated Care Boards (ICBs) were formed mid-year meaning there are audits to be undertaken of both ICBs and also the 46 HM Treasury ‘Dear Accounting Officer Letter’, DAO 08/21, 16 December 2021 47 Department of Health and Social Care Annual Report and Accounts 2020–21,HC 1053, 31 January 2022, page 2 48 Committee of Public Accounts, Department of Health and Social Care 2020–21 Annual Report and Accounts, Sixth Report of Session 2022–23, HC 253, 10 June 2022, para 31 49 Q 3 50 Q 4 51 Qq 140–142 52 Q 6 53 Q 138 Department of Health and Social Care 2021–22 Annual Report and Accounts 15 former Clinical Commissioning Groups that ICBs replaced. The Department said it was working with the Department for Levelling Up Homes and Communities (DLUHC) to remove barriers to entry for more audit firms to enter the local audit market.54 Financial control across the departmental group