House of Commons · Written Ministerial Statement
Outcomes of the 27 February 2026 local audit backstop
26 March 2026 · Ministry of Housing, Communities and Local Government
Proposed by Alison McGovern Lab Wirral South
Summarised by AI from the official record, so it can contain mistakes.
At a glance
Key points
- Local audit backstop date of 27 February 2026 required non-exempt local bodies to publish statements of accounts and audit opinions
- Over 91% of local bodies have published their audit opinions as required
- Ongoing efforts are in place to ensure compliance for the remaining cases
Issue summary
The statement discusses the outcomes of the 27 February 2026 backstop date for local body audits in England, which required all non-exempt local bodies to publish their statements of accounts and audit opinions by this deadline.
Action requested
No specific action is requested. The minister reports that over 91% of local bodies have published their audit opinions as required, with ongoing efforts to ensure compliance for outstanding cases and preparations for the next backstop in January 2027.
Key facts
- Unless exempt, all local bodies were required to publish statements by 27 February 2026.
- Over 91% of opinions published as of 27 February 2026; increased to 93% by 9 March 2026.
- Approximately 45% received a disclaimed opinion, 9% moved from disclaimed to qualified, and almost 3% achieved unqualified status.
- 33 non-exempt bodies failed to publish opinions by the deadline.
- Over 99% of prior year opinions have been published for financial years outstanding, with 97% for up to 2023/24.
- Deadline for publication of audited accounts for 2025/26 is 31 January 2027.