The C&AG disclaiming his audit opinion is very rare. The fact that this has happened two years in a row for UKHSA gives us great cause for concern. While UKHSA has its own Chief Finance Officer, the Department has taken steps for its Director General Finance to undertake a formal role within the UKHSA finance function. No other organisations within the Department have this degree of involvement in their day to day running. We questioned how long this arrangement would be in place. The Departm...

The C&AG disclaiming his audit opinion is very rare. The fact that this has happened two years in a row for UKHSA gives us great cause for concern. While UKHSA has its own Chief Finance Officer, the Department has taken steps for its Director General Finance to undertake a formal role within the UKHSA finance function. No other organisations within the Department have this degree of involvement in their day to day running. We questioned how long this arrangement would be in place. The Department did not consider 19 HM Treasury, Dear Accounting Officer letter – Accounts Directions 2022–23, 15 December 2022 20 Department of Health and Social Ca Type: conclusion | Number: 16 | Response status: accepted Government response: 3.1 The government agrees with the Committee’s recommendation. Recommendation implemented 3.2 The department has a robust framework for financial management and oversight of its group ALBs but recognises the need for continuous improvement in this area, in particular