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 2021 the Department announced it would delay the implementation of these statements while pressures on audit timeliness remained so severe.90 89 Public Accounts Committee, Eleventh Report of Session 2021–22, Local auditor reporting on local government in England, HC 171, para 12 90 C&AG’s Report, para 3.19 18 Timeliness of local auditor reporting