Whole of Government Accounts 2022-23

Public Accounts Committee Closed Inquiry
Opened: 31 Oct 2024 Closed: 16 May 2025 Parliament page
The Whole of Government Accounts (WGA) consolidates the accounts of over 10,000 public organisations, including central government departments, local authorities, devolved administrations, the NHS, academy schools and public corporations, to provide the most complete and accurate picture of the UK’s public finances. The Committee’s scrutiny of the WGA 2021-22 warned … Read more
4 Recommendations
29 Conclusions
1 Report
1 Oral session
2 Letters
1 Event
Activity timeline 5 events
19 May
2025
Correspondence
16 May
2025
Report published
12 May
2025
Correspondence
19 Mar
2025
Report published
23 Jan
2025
Oral evidence
Oral evidence sessions 1 session
23 Jan 2025
View on parliament.uk
Andrew Cartner · HM Treasury Conrad Smewing · HM Treasury James Bowler CB · HM Treasury Rosie Seymour · Ministry of Housing, Communities and Local Government Will Garton · Ministry of Housing, Communities and Local Government Will Garton · Department for Levelling Up, Housing and Communities
Title HC No. Published Items Response
16th Report - Whole of Government Accounts 2022-23 HC 367 19 Mar 2025 33 Responded
Recommendations & Conclusions
4 results
Clear
13 Conclusion Rejected
16th Report - Whole of Government …
Treasury provides £45 million for local authority audit services, considering continued future funding
The Treasury told us that it was providing £45 million of funding to MHCLG to support local authorities in purchasing audit services. It confirmed that such funding was to address where audit costs have risen faster than fees paid.27 We … Read more
Government Response
The government rejects the committee's perceived conclusion that it has taken too long to put plans in place for local audit, despite the committee's observation about funding for audit services. It outlines actions taken to clear the backlog, including statutory backstop dates and a strategy to overhaul local audit.
HM Treasury
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14 Conclusion Rejected
16th Report - Whole of Government …
MHCLG plans to simplify local authority financial reporting to resolve audit issues
The Treasury and MHCLG also described other measures that they think will resolve the local authority audit issues. Beyond the backstop and additional funding, MHCLG said it is working to simplify the financial reporting requirements for local authorities, as the … Read more
Government Response
The government rejects the committee's perceived conclusion that it has taken too long to put plans in place for resolving local authority audit issues. It details its decisive actions, including announcing statutory backstop dates and launching a strategy to overhaul local audit.
HM Treasury
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16 Conclusion Rejected
16th Report - Whole of Government …
Insufficient audited accounts undermine local authority transparency and financial health.
We questioned MHCLG as to whether it has sufficient oversight over local government to foresee financial issues and intervene where appropriate. The lack of audited accounts being published leads to a lack of transparency over local authority matters during a … Read more
Government Response
The government disagrees that MHCLG lacks sufficient oversight of local government, stating that MHCLG uses existing modelling and financial information to understand the sector's resilience.
HM Treasury
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17 Conclusion Rejected
16th Report - Whole of Government …
Treasury and MHCLG claim alternative methods monitor local authority financial health.
The Treasury believes that it and MHCLG do know what is going on in the local authority area, and that there are other ways, beyond audited accounts, for them to check the financial health of a local authority.37 MHCLG added … Read more
Government Response
The government disagrees with the premise that MHCLG lacks sufficient oversight of local government, stating that MHCLG uses modelling and other financial information to understand the sector's resilience.
HM Treasury
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Government Response AI assessment · 33 of 4 classified
Accepted 28
Not Addressed 1
Rejected 4
Total 4 recs + 29 conclusions
Correspondence 2 letters
19 May 2025 To committee Letter from the Permanent Secretary of the Ministry of Housing, Communities and Local Government relating to the 16th Report of Session 2024-25, Whole of Government Accounts 2022-23, Recommendations 2a, 3a, 3b, 05 May 2025
Parliament page
12 May 2025 To committee Letter from the Director General Public Spending at HM Treasury relating to the update on progress for the Whole of Government Accounts 2023-24, and response to recommendation 2b for the Whole of Government Accounts 2022-23 (16th Report of Session 2024-25), 07 May 2025
Parliament page