Recommendation 31

The delays to the accounts were the result of challenges in preparing the accounts of UKHSA and delays in completion of local NHS audits.51 UKHSA was subject to a disclaimed audit opinion in 2021–22 and 2022–23, with significant remedial work being required to complete the 2023–24 accounts, causing delays. NHS England and the Consolidated NHS 47 Committee of Public Accounts, Thirty–First Report of Session 2023–24, Department of Health and Social Care 2022–23 Annual Report and Accounts, HC 459, 10 May 2024 48 HM Treasury, Dear Accounting Officer letter, Accounts Directions 2023–24, 14 December 2023 49 Committee of Public Accounts, Thirty–First Report of Session 2023–24, Department of Health and Social Care 2022–23 Annual Report and Accounts, HC 459, 10 May 2024 50 Report by the Comptroller and Auditor General, Department of Health and Social Care Annual Report and Accounts 2023–24, page 3; Department of Health and Social Care Annual Report and Accounts 2023–24, page 138 51 Department of Health and Social Care Annual Report and Accounts 2023–24, HC 476, 17 December 2024, page 138 21 Provider Accounts rely on the individual audits of 42 NHS Commissioners and 211 NHS providers respectively, which are incorporated into their own group accounts.52