Source · Select Committees · Public Accounts Committee
Recommendation 1
1
Accepted
Committee scrutinised Whole of Government Accounts for year ending March 2023
Conclusion
On the basis of the Whole of Government Accounts (WGA) for the year ended 31 March 2023, we took evidence from HM Treasury (the Treasury) and the Ministry of Housing, Communities and Local Government (MHCLG).1
Government Response Summary
The government responded by outlining several actions it has taken and will take to address missing and unaudited data for WGA, including writing to local authorities to set expectations for 2024-25 participation and expecting a reduction in missing data.
Government Response
Accepted
HM Government
Accepted
The government agrees with the Committee’s recommendation. to provide an update on actions taken to address missing and unaudited data. The department intends to write after the Cycle 1 deadline for draft 2024-25 data so that it can provide an indication of the likely 2024-25 position (local authority deadline 29 August 2025). The Ministry for Housing, Community and Local Government’s (MHCLG) work on the local audit crisis will help revert the focus of local authorities to more recent financial information. The government expects the level of missing data to reduce in 2024-25, although it may take longer to reach a point where no audit opinions are disclaimed due to the local audit crisis. In March 2025, The HM Treasury Director of Public Spending wrote to local authorities that did not participate in the Whole of Government Accounts (WGA) 2023-24 to set expectations for WGA 2024-25. This prompted an immediate response from local authorities including some submitting data for their 2024-25 opening balances, suggesting they are likely to participate in the next cycle. HM Treasury will work with MHCLG to communicate with all local authorities throughout the 2024-25 process to ensure they are aware of expectations.