Conclusion 5

We are disappointed by the Department’s continued failure to return to publishing its accounts before the summer Parliamentary recess. Timely production of accounts is essential to understanding public finances and supporting accountability and Parliament expects Departments’ accounts to be published before the summer recess each year. Yet the Department has failed to deliver its accounts on time for each of the last five years, which hampers effective and timely accountability of taxpayers’ money. The Department is making some progress and published its 2023–24 accounts on 17 December 2024, nearly six weeks earlier than its 2022–23 accounts. But this is still five months later than the timescale needed to meet the expected pre–summer recess delivery. Weaknesses in basic financial accounting at UKHSA, together with delays in the completion of local NHS audits have continued to cause the accounts to be late. The absorption of NHS England into the department will need to be carefully planned in the accounts production and auditing process, otherwise timelines could slip backwards. recommendation By the start of September 2025, the Department must write to us with a realistic and credible plan to produce audited accounts before the summer Parliamentary recess. This must include how it will: • Effectively support and hold group bodies to account to ensure they produce accounts of appropriate quality on a timely basis; and • Work with stakeholders across the local audit system to build capacity, resilience and ensure deadlines are met in particular given organisational changes.