Source · Select Committees · Public Accounts Committee
Recommendation 1
1
Accepted
Examination of Department of Health and Social Care 2022-23 Annual Report and Accounts.
Conclusion
On the basis of a report by the Comptroller and Auditor General (C&AG)2, we took evidence from the Department of Health and Social Care (the Department), the UK Health Security Agency (UKHSA) and NHS England on the Department’s Annual Report and Accounts for 2022–23.
Government Response Summary
The government has established a Finance and Control Improvement Programme and is actively working to produce auditable accounts for 2023-24 with NAO certification by November, targeting an unqualified opinion for the 2024-25 accounts. They have a comprehensive audit plan and engaged PWC for external support.
Government Response
Accepted
HM Government
Accepted
The government agrees with the Committee’s recommendation. established a Finance and Control Improvement Programme to develop, implement and embed a robust programme of work to support the production of auditable accounts. While UKHSA received a further disclaimed audit opinion for its 2022-23 accounts, the Comptroller and Auditor General recognised the improvements that had already been made in UKHSA’s financial controls and emphasised that the work of the programme should be accelerated. There is now greater confidence both within UKHSA and DHSC of an improved audit opinion for the 2023-24 accounts. While an unqualified opinion is not possible this year due to the prior year disclaimer, we are working hard to produce quality, auditable accounts and to have certification from the NAO in November. UKHSA will then target laying its annual report and accounts pre-summer recess, without any qualifications, at the earliest opportunity. A comprehensive audit plan is in place for UKHSA, agreed with the NAO, to support the 2023-24 audit process and in particular, the resolution of the specific 2022-23 Covid Vaccines Unit issue. PWC have been engaged by UKHSA to provide external support and third-party verification to the 2023-24 audit.