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 allows.26 MHCLG also reiterated its aspiration from the PAC session in January 2025, concerning the 2022–23 WGA, to ensure that no local authority accounts are qualified or disclaimed by 2027–28.27 However, it acknowledged that this remains an aspiration rather than a firm commitment.28