69th Report - Whole of Government Accounts 2023-24
Select Committee
Public Accounts Committee
HC 1243
4 March 2026
Government response
Treasury Minutes: Government response - 69th Report - Whole of Government Accounts 2023-24
Recommendations & Conclusions
6 results
11
Conclusion
Rejected
When a local authority’s accounts are disclaimed, the appointed local authority auditor is subsequently required...
Conclusion
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 …
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Government Response Summary
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
In December 2024, the Government published its strategy for overhauling the local audit system in...
Conclusion
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 …
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Government Response Summary
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
We challenged MHCLG on progress in addressing the local audit backlog.22 MHCLG explained that the...
Conclusion
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 …
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Government Response Summary
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
In November 2025, MHCLG published its Transition Plan for moving to a new system of...
Conclusion
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 …
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Government Response Summary
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
We asked MHCLG if it anticipated any issues with the programme of local government reform.
Conclusion
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 …
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Government Response Summary
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
We questioned the Treasury on the use of the terms “aspiration” and “ambition” in relation...
Conclusion
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 …
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Government Response Summary
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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