Source · Select Committees · Public Accounts Committee
Recommendation 24
24
When we last reported on the academy accounts, back in January 2019, we were reporting...
Conclusion
When we last reported on the academy accounts, back in January 2019, we were reporting on a SARA that carried forward a qualified audit opinion since its inception in 2015/16 due to a limitation of data available to verify the fair recognition and valuation of the £45 billion of land and buildings making up the academy estate.65 These historic issues have since been addressed, and the Department undertakes its own programme of revaluations using qualified surveyors.66 The Whole of Government Accounts (WGA) has also received a qualified audit opinion since the inception of the SARA due to the differing financial year-ends, which is yet to be fully resolved – the academy sector reports on an academic year basis, whereas the WGA, in line with the majority of government accounts, reports on a financial year basis i.e., to 31 March. The Department has deemed it not practical to change the academies year-end, given the disruption it would have to the sector and misalignment it would cause in financial planning and management for a sector that operates using the academic year.67
Government Response
Not Addressed
HM Government
Not Addressed
4.2 The asbestos management survey (AMAP) was a voluntary survey launched in 2018. The vast majority of schools chose to participate in the process. The department followed up several times throughout the process with those who had not responded. It published a report of overall findings in 2019 which did not identify any systemic issues with the management of asbestos across the estate. In July 2021, the department wrote again to the remaining non- responders, and AMAP closed in November 2021. The department is sharing details of remaining non-responders with its regional teams and the Health and Safety Executive (HSE) to inform their risk-based approach to compliance, including their future programme of inspections. 4.3 In addition, all schools in England are currently being visited through the second Condition Data Collection programme (CDC2), which includes a preliminary meeting to check whether schools are complying with the Control of Asbestos Regulations 2012. A comprehensive picture of this information across all schools in England will be available when final CDC2 data is published. In the meantime, the department will give a progress update to the Committee in September 2022.