Select committee: Public Accounts Committee

Recommendation 32

25th Report - DHSC Annual Report and Accounts 2023-24 Published 14 May 2025 Addressed to HM Treasury
Recommendation (the committee's words)
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

From: Public Accounts Committee, 25th Report - DHSC Annual Report and Accounts 2023-24 (HC 639), 14 May 2025

Government response

Latest Treasury Minutes progress report to the Committee of Public Accounts on the Twenty-fifth Report of Session 2024-26

The government responded to the whole report on 4 June 2026 (deadline 14 July 2025).

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Treasury minutes: Government response to the Committee of Public Accounts on the Twenth-fifth report from Session 2024-26

Published 18 September 2025.

Summary written by Accountability Index from the government's response. It is not the government's own words.

The government states that it "agrees" with each of the Committee's recommendations and gives target implementation dates ranging from "Recommendation implemented" to "to be advised".

  • On the transfer of NHS England's functions, it agrees to share its plan and timetable, and says information on the size of resource functions "is likely to be confirmed in Autumn 2025".
  • On the Annual Report and Accounts, it "plans to cover" the areas listed in the 2024-25 report and will update the Committee in September 2025.
  • On publishing accounts before summer recess, it will write in September 2025 with detail on its multi-year plan, saying audit firms have indicated they lack capacity for pre-recess laying "in the shorter-term".
  • On clinical negligence costs, it says ministers "will examine" the drivers of costs and "the potential merits of reform options", with the implementation date "to be advised".

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