Source · Select Committees · Public Accounts Committee

Recommendation 15

15

Department fails to explore Scottish approaches to address English local audit delays.

Conclusion
The Department told us that, while Scotland was a very different market to that operating in England, its information was that there are not the same timing issues as it was facing in the English context. When we asked whether the Department had explored whether there were potential lessons or solutions from parts of the United Kingdom less affected by delays, the Department told us there were no plans to move back to the approach currently operating in Scotland.42 39 TAR0012, TAR0017 40 Q 66 41 Q 69 42 Qq 60–61 Timeliness of local auditor reporting 13 2 Long-term reform Market and workforce development