Select committee: Public Accounts Committee
Conclusion 17
69th Report - Whole of Government Accounts 2023-24
Published 4 Mar 2026
Addressed to HM Treasury
Public Accounts Committee Whole of Government Accounts 2023-24 All items in this report Report on parliament.uk ↗ Inquiry on parliament.uk ↗
Conclusion (the committee's words)
We also challenged MHCLG on how reorganisation in local government will affect WGA.32 The Local Government Reorganisation ambition is to simplify local government by ending the two-tier system and establishing new single-tier unitary councils.33 MHCLG confirmed that accounts for areas currently operating under the two-tier system will continue to be prepared in the usual manner up to and including the 2027–28 financial year and from 2028–29 onwards, a single consolidated set of accounts is expected for each new unitary authority.34 While acknowledging the inherent complexity of this transition, MHCLG emphasised that reorganisation will not constitute a justification for delays. MHCLG confirmed that it considers the associated risks manageable.35 25 MHCLG, Implementing the new local audit system – a Transition Plan, November 2025; English Devolution and Community Empowerment Bill 26 Q 23 27 HC 367, Q 55 28 Q 23 29 Q 28 30 Q 29 31 Q 20 32 Q 25 33 MHCLG, Local government reorganisation: Policy and programme updates, accessed 18 February 2026 34 Q 25 35 Qq 26-27 13 3 Maximising WGA insights Disclosures of long-term liabilities
From: Public Accounts Committee, 69th Report - Whole of Government Accounts 2023-24 (HC 1243), 4 March 2026
Government response
The government responded to the whole report on 1 June 2026 (deadline 4 May 2026).