Recommendation 34

In September 2024, the Department told us that its aim was to lay its accounts in Parliament at least a month earlier each year and that its target was to reach a pre–summer recess laying for the 2026–27 financial year.57 Given the issues within local authority audit, we asked NHS England whether it was working with the Ministry of Housing, Communities 52 UKHSA Annual Report and Accounts 2023–24, HC 427, 16 December 2024, page 154–155; NHS England Annual Report and Accounts 2023–24, page 178; Consolidated NHS Provider Accounts 2023/24, page 48 53 NHS England Annual Report and Accounts 2023–24, HC 251, 10 October 2024, page 124; Consolidated NHS Provider Accounts 2023/24, HC 399, 26 November 2024, page 45 54 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, 29 April 2024, paragraph 3 55 Department of Health and Social Care 2022–23 Annual Report and Accounts, HC 459, 29 April 2024, page 239 56 Qq 64–65 57 Treasury Minutes, Government Response to the Committee of Public Accounts on the Twenty-sixth to the Twenty-ninth, the Thirty-first, and the Thirty-third to the Thirty-eighth reports from Session 2023–24, CP 1151, September 2024, page 16, paragraph 2.2. 22 and Local Government (MHCLG) to improve the position of local audit in future and help prevent delays. NHS England told us that it was working with MHCLG, the Department, and the NAO to make sure that future audit arrangements were sustainable for both the NHS and local authorities. The Department and NHS England told us they were closely linked to the MHCLG consultation process on reforms to the local audit market and that their views, concerns, and requirements had been taken into account. The Department emphasised, though, that moving towards pre–summer recess certification would require a sizable change in the capacity of the local audit market. NHS England told us, however, that there was no firm timeframe of w