The delays to the accounts were the combined result of issues with the accounts of a key arm’s-length body (UKHSA) and delays in completion of local NHS audits. The accounts for UKHSA, NHS England and the Consolidated NHS Provider Accounts all need to be complete before the Department’s group accounts can be finalised. NHS England and the Consolidated NHS Provider Accounts in turn rely on the individual audits of 148 NHS commissioners and 212 NHS providers, which are incorporated into their o...

The delays to the accounts were the combined result of issues with the accounts of a key arm’s-length body (UKHSA) and delays in completion of local NHS audits. The accounts for UKHSA, NHS England and the Consolidated NHS Provider Accounts all need to be complete before the Department’s group accounts can be finalised. NHS England and the Consolidated NHS Provider Accounts in turn rely on the individual audits of 148 NHS commissioners and 212 NHS providers, which are incorporated into their own group accounts. The Department set a deadline of 30 June 2023 for the completion of the financial audits of NHS providers and NHS commissioners. Almos Type: conclusion | Number: 14 | Response status: accepted Government response: 2.1 The government agrees with the Committee’s recommendation. Target implementation date: Summer 2027 2.2 The Department of Health and Social Care (the department) is implementing a multi-year plan which aims to bring forward the publication of its Annual Report and