We also expressed concern as to whether MHCLG has the tools necessary to ensure local authorities produce audited accounts in future in line with the various backstop deadlines. MHCLG replied that, though backstop requirements are statutory, in the event a local authority does not meet that statutory requirement, it would first engage with a given local authority, and then publish a list of those that fail to publish accounts in time. It insisted that MHCLG does have intervention powers and has shown it is prepared to use them.43 However, in MHCLG’s view, there may be reasonable explanations for why local authorities cannot produce audited accounts in time, so did not think it reasonable to intervene in every instance of a body missing a backstop.44 We accept this explanation but we would expect MHCLG to always ask for an explanation as to why each account is late so that every local authority knows that they are being carefully scrutinised. 43 Q 21 44 Q 21 14 2 Useability and focus of the WGA Accessibility to readers