Select committee: Public Accounts Committee

Recommendation 33

25th Report - DHSC Annual Report and Accounts 2023-24 Published 14 May 2025 Addressed to HM Treasury
Recommendation (the committee's words)
We asked the Department and NHS England why so many NHS commissioners and NHS providers missed the deadline for completing their financial audits, and what it was doing to ensure that this improved. NHS England recognised that the number of organisations who were meeting the June deadline was lower than before the COVID–19 pandemic, but told us that this was improving. It told us that one of the reasons for the delays was “definitely the overall pressure on the local audit market” and the trade–off audit firms were making between undertaking local authority accounts and NHS accounts. It told us that “there are no systemic problems” with NHS bodies that were contributing to delays, and that it expected to see continual improvement.56

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).

Read the government's response ↗ Report an error

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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