UK Inquiry Tracker

Whole of Government Accounts 2023-24

Public Accounts Committee Open Inquiry

Opened: 11 Jul 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. For the first time ever in 2022-23, the … Read more 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. For the first time ever in 2022-23, the National Audit Office was unable to sign the WGA. This was due to the local audit crisis, whereby only 10% of 426 English local authorities submitted reliable data for the year, with 187 failing to submit at all. The PAC’s scrutiny of the WGA 2022-23 found that the government was flying blind in addressing struggling council finances amidst an unprecedented crisis in local audit, with concerns that government would not be able to foresee issues in local government finance and intervene where appropriate. The report warned that the WGA was not focused sufficiently on long-term financial risks posed by climate change, rising health spending, and geopolitical tensions. Based on the National Audit Office’s report on the Whole of Government Accounts 2023-24, the PAC will take evidence from senior government officials as it conducts its own scrutiny of the WGA. If you have evidence on these issues, please submit here by 23:59 on Thursday 27 November 2025. Please look at the requirements for written evidence submissions and note that the Committee cannot accept material as evidence that is published elsewhere. You can request anonymity or confidentiality when you send evidence, but it is the Committee which decides what information to publish and how. It may treat submissions confidentially, even where you have not requested this. Please note that the Committee’s inquiry cannot assist with individual cases. If you need help with an individual problem you are having, you may wish to read the information on Parliament’s website about who you can contact with different issues . Show less

8 Recommendations

21 Conclusions

1 Report

1 Oral session

2 Letters

1 Event

Activity timeline 4 events

1 Jun
2026

Correspondence

Letter from the Permanent Secretary at the Ministry of Housing, Communities and Local Government relating to Treasury Minute - Sixty-ninth …

4 Mar
2026

Report published

69th Report - Whole of Government Accounts 2023-24

26 Jan
2026

Correspondence

Letter from the Permanent Secretary at HM Treasury relating to a follow-up to the Committee’s evidence session on 11 December 2025 on Whole…

11 Dec
2025

Oral evidence

Oral evidence session

Oral evidence sessions 1 session

11 Dec 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

Reports 1 report · click to expand

Title	HC No.	Published	Items	Response
69th Report - Whole of Government Accounts 2023-24	HC 1243	4 Mar 2026	29	Responded

Recommendations & Conclusions

6 results

11 Conclusion Rejected

69th Report - Whole of Government …

When a local authority’s accounts are disclaimed, the appointed local authority auditor is subsequently required...

When a local authority’s accounts are disclaimed, the appointed local authority auditor is subsequently required to undertake substantial additional work over multiple years to restore the level of assurance necessary to issue a non-disclaimed opinion. Re-establishing this assurance is inherently … Read more

Government Response

The government explicitly disagrees with the committee's conclusion regarding the expected continuation of disclaimed status in local audit, stating its clear ambition to clear all backstop-related disclaimed opinions by the end of 2027-28 through a published transition plan.

HM Treasury

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12 Conclusion Rejected

69th Report - Whole of Government …

In December 2024, the Government published its strategy for overhauling the local audit system in...

In December 2024, the Government published its strategy for overhauling the local audit system in England. It identified three systemic challenges in the existing system: capacity (a severe lack of auditors operating in the sector), co-ordination (fragmented roles with no … Read more

Government Response

The government explicitly disagrees with the committee's conclusion regarding local audit, asserting its clear ambition to clear all backstop-related disclaimed opinions by the end of 2027-28 and citing a published transition plan.

HM Treasury

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13 Conclusion Rejected

69th Report - Whole of Government …

We challenged MHCLG on progress in addressing the local audit backlog.22 MHCLG explained that the...

We challenged MHCLG on progress in addressing the local audit backlog.22 MHCLG explained that the statutory backstop is operating as intended and that rising audit fees are bringing more money into the system – fees are up 150% on the … Read more

Government Response

The government rejects the committee's conclusion regarding progress in addressing the local audit backlog, asserting its clear ambition to clear all backstop-related disclaimed opinions by 2027-28 and referencing a published transition plan.

HM Treasury

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14 Conclusion Rejected

69th Report - Whole of Government …

In November 2025, MHCLG published its Transition Plan for moving to a new system of...

In November 2025, MHCLG published its Transition Plan for moving to a new system of oversight for local audit. The English Devolution and Community Empowerment Bill, laid in Parliament on 10 July 2025, includes the proposed legislation needed to implement … Read more

Government Response

The government disagrees with the Committee's conclusion regarding local audit, reaffirming its existing transition plan and ambition to clear backstop-related disclaimed opinions by 2027-28 through reforms including the Local Audit Office.

HM Treasury

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15 Conclusion Rejected

69th Report - Whole of Government …

We asked MHCLG if it anticipated any issues with the programme of local government reform.

We asked MHCLG if it anticipated any issues with the programme of local government reform. It replied that it is pursuing an ambitious programme of reform and change and considers the current pace to be as fast as parliamentary time … Read more

Government Response

The government rejects the committee's conclusion regarding the nature of its commitment to local audit reform, asserting it has a clear ambition to clear all backstop-related disclaimed opinions by 2027-28 and has a published transition plan.

HM Treasury

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16 Conclusion Rejected

69th Report - Whole of Government …

We questioned the Treasury on the use of the terms “aspiration” and “ambition” in relation...

We questioned the Treasury on the use of the terms “aspiration” and “ambition” in relation to local audit reform measures.29 The Treasury stated that it has implemented all relevant legislation within its remit, but that it cannot undertake the responsibilities … Read more

Government Response

The government stated it disagreed with the Committee’s conclusion regarding local audit, asserting it has a clear ambition to clear all backstop-related disclaimed opinions by the end of 2027-28 and has published a transition plan.

HM Treasury

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Government Response AI assessment · 29 of 8 classified

Accepted 16

Acknowledged 3

Deferred 4

Rejected 6

Total 8 recs + 21 conclusions

Correspondence 2 letters

1 Jun 2026 To committee Letter from the Permanent Secretary at the Ministry of Housing, Communities and Local Government relating to Treasury Minute - Sixty-ninth Report of Session 2024-26, 21 May 2026

Parliament page

26 Jan 2026 To committee Letter from the Permanent Secretary at HM Treasury relating to a follow-up to the Committee’s evidence session on 11 December 2025 on Whole of Government Accounts 2023–24, 16 January 2026

Parliament page