House of Commons · Written Ministerial Statement
Local Audit Backlog
30 July 2024 · Ministry of Housing, Communities and Local Government
Proposed by Jim McMahon Lab Co-op Oldham West, Chadderton and Royton
Summarised by AI from the official record, so it can contain mistakes.
At a glance
Key points
- The government intends to lay secondary legislation and a new Code of Audit Practice to address the backlog of unaudited accounts in England's local audit system.
- Establish backstop dates for audits and extend publication deadlines for draft accounts to manage the backlog.
- Outline scenarios where bodies may be exempt from certain requirements to facilitate timely audits.
Issue summary
The statement addresses the significant backlog of unaudited accounts in England's local audit system.
Action requested
The government intends to lay secondary legislation and a new Code of Audit Practice to address the backlog, establish backstop dates for audits, extend publication deadlines for draft accounts, and outline scenarios where bodies may be exempt from certain requirements. The measures aim to facilitate timely audits while managing the impact on local authorities.
Key facts
- Last year, only one per cent of councils and other local bodies published audited accounts on time.
- The backlog is likely to increase to around 1000 later this year.
- Proposed backstop dates will clear the backlog of unaudited accounts up to and including 2022/23.
- For financial years 2024/25 to 2027/28, Category 1 bodies should publish 'draft' (unaudited) accounts by 30 June following the financial year end.