Source · Select Committees · Public Accounts Committee
Sixtieth Report - Timeliness of local auditor reporting
Public Accounts Committee
HC 995
Published 23 June 2023
Conclusions (3)
10
Conclusion
Acknowledged
Local government audit delays are also creating problems in other parts of government. For example, delays to the completion of 2020–21 local audits are adding to uncertainty around progress with the Whole of Government Accounts, which will be published more than 24 months after the financial year end.25 We note …
Government Response Summary
The government agrees with the committee's observation on audit delays impacting other accounts. It outlines ongoing urgent cross-system work, including letters to local authority executives and DLUHC's monitoring, to address the overall local audit backlog.
11
Conclusion
Acknowledged
We also asked the FRC about the risks local audit delays cause to NHS accounts. The FRC emphasised the challenges the health sector faces due to structural changes in the last year.29 This will be reflected in the NHS requiring audits of the three months Clinical Commissioning Groups were in …
Government Response Summary
The government agrees with the committee's sentiment regarding local audit delays impacting NHS accounts and describes ongoing cross-system work, including letters to local authority executives and DLUHC's monitoring, to address the overall audit backlog and ensure timely financial reporting.
28
Conclusion
Acknowledged
We have previously stated our support for the Redmond Review’s shorter-term proposal for local authorities to publish a standardised statement alongside their accounts to improve transparency to the public.89 The Department told us that work was underway to develop simplified statements for publication alongside local government accounts, but in December …
Government Response Summary
The government states its response builds on existing commitments to the Redmond Review and its 2021 package of measures to improve local audit delays, without offering new specific actions for the noted delay.