Source · National Audit Office

Environment Agency Annual Report and Accounts 2022-23

Published: 25 Oct 2023 Recommendations: 6 Type: Value for Money NAO confirmed: 5

NAO report detail with recommendations, government responses, and any Public Accounts Committee follow-up.

Recommendations

6 items

6 accepted 2 implemented

Recommendation 1

Addressee: Environment Agency · Source location: Page 137, para 16, 1st bullet

In order to address the issues described in my certificate, priority areas for 2023-24 should include:
achieving a more stable, accurate and complete asset management dataset, with activity prioritised based on the Environment Agency?s own risk analysis as well as audit findings

Response position: Accepted

Delivery: No longer relevant · Q3 2024-25 · Confirmed by NAO

Recommendation 2

Addressee: Environment Agency · Source location: Page 137, para 16, 2nd bullet

updating property ownership records and making them accessible, where possible through registration ? plans should take note of the overall public sector aspiration for comprehensive registration by 2025 ? and addressing gaps in information on the extent of
property holdings (e.g. area)

Response position: Accepted

Delivery: Implemented · Q3 2024-23 · Confirmed by NAO

Recommendation 3

Addressee: Environment Agency · Source location: Page 137, para 16, 3rd bullet

continuing the Environment Agency?s rolling valuation programme with property selection including a risk-based element (e.g. addressing older balances and risks of duplication) with the aim of presenting a materially reliable picture of the overall portfolio as early as practically possible

Response position: Accepted

Delivery: No longer relevant · Q3 2024-25 · Confirmed by NAO

Recommendation 4

Addressee: Environment Agency · Source location: Page 137, para 16, 4th bullet

drawing on 2022-23 experience to refine written policies around both land valuation and expenditure classification, mitigating the risk of judgements in future not fully aligned to the financial reporting framework or other policies

Response position: Accepted

Delivery: No longer relevant · Q3 2024-25 · Confirmed by NAO

Recommendation 5

Addressee: Environment Agency · Source location: Page 137, para 16, 5th bullet

completing work on historic Assets Under Construction balances

Response position: Accepted

Delivery: Implemented · Q3 2024-25 · Confirmed by NAO

Recommendation 6

Addressee: Environment Agency · Source location: Page 137, para 16, 6th bullet

establishing the conditions ? through updated procedures, appropriate training, and broader leadership ? for improvements in data quality to be sustained over the long-term

Response position: Accepted

Delivery: No longer relevant · Q3 2024-25