10
Accepted
We challenged Treasury on the acceptability of the WGA disclaimed opinion due to missing or...
Conclusion
We challenged Treasury on the acceptability of the WGA disclaimed opinion due to missing or unaudited data from local authorities and the Treasury acknowledged that the situation is unsatisfactory. It reported, however, that it expects the number of missing entities to fall from 201 in 2023–24 to approximately 145 in WGA 2024–25.16 The Treasury and MHCLG indicated that any future reduction in missing data is expected to result from the backstop mechanism.17 Backstop dates force the publication of local 11 Bradley, L., Heald, D., and Hodges, R, The under-realized potential usefulness of the UK Whole of Government Accounts, Public Money and Management, 45(6), 17 December 2023 12 Q 39 13 Q 55 14 Government Resources and Accounts Act 2000 15 HMT, Whole of Government Accounts 2023 to 2024: guidance for preparers, accessed 18 February 2026 16 Q 3 17 Q 30 10 authority accounts even if audits are incomplete. If the local authority audit has not been completed at the date of the backstop, then the auditor will issue a disclaimed audit opinion.
Government Response Summary
The government agrees with the Committee's observation, stating that the local audit backstop programme is already making significant progress in improving timely publication of accounts, with increasing proportions of bodies publishing on time. It expects the local audit position to improve over the next two to three years and will continue engagement with local bodies.
Government Response
Accepted
Government Response
Accepted
HM Government
Accepted
2.1 The government agrees with the Committee’s recommendation. Recommendation implemented 2.2 The Ministry of Housing, Communities and Local Government (MHCLG) has written to the Committee alongside the Treasury Minute with the information requested. 2.3 While it is a decision for the C&AG to issue a disclaimed audit opinion for the WGA, the government considers that there are clear indications that the position relating to local audit will improve over the next two to three years. 2.4 The local audit backstop programme continues to make significant progress on restoring the discipline needed for timely publication of both unaudited and audited accounts, and the latest update to the local audit non-compliance lists following the backstop in February 2026 shows that the proportion of bodies publishing audit opinions on time is increasing each year. The government will continue its engagement with local bodies to ensure that outstanding audited accounts are published as soon as practicable.
Source
Committee
Public Accounts Committee
Report
69th Report - Whole of Government Accounts 2023-24
04 Mar 2026
HC 1243
Addressee Bodies
HM Treasury
Timeline
Recommendation age
0.4 yrs
Report published
04 Mar 2026