Source · Select Committees · Public Accounts Committee

Recommendation 32

32

Many NHS bodies missed audit deadlines, requiring urgent timetable advancements and UKHSA improvements.

Recommendation
NHS England set a deadline of 28 June 2024 for the completion of the financial audits of NHS Commissioners and NHS Providers. Almost a fifth (18.0%) of NHS Providers and a tenth (9.5%) of NHS Commissioners missed the 28 June 2024 deadline.53 The previous Committee called on the Department to strengthen its governance and financial controls and set out a clear plan to restore timely accountability across its group and improve its financial reporting.54 The C&AG reported that the Department’s timetable for completion of the NHS provider and ICB audits will need to be significantly advanced, and the remaining weaknesses in the UKHSA control environment will need to be addressed, to meet its target of a pre–summer recess sign–off by 2026–27.55
Government Response

A response document is linked to this report, dated 18 September 2025. Response attribution to this conclusion has not been verified. Read the response document ↗