The C&AG being unable to provide an opinion on the UKHSA 2021–22 Annual Report and Accounts59 (see above) resulted in further ‘true and fair’ and ‘regularity’ qualifications on the Departmental Group accounts.60 . We questioned the Department on when it realised that the difficulties inherited by UKHSA would impact on the Group accounts. The Department said that ‘the precise issues’ and the amount of evidence not available to support the audit only became apparent to it in late 2022 and in Ja...

The C&AG being unable to provide an opinion on the UKHSA 2021–22 Annual Report and Accounts59 (see above) resulted in further ‘true and fair’ and ‘regularity’ qualifications on the Departmental Group accounts.60 . We questioned the Department on when it realised that the difficulties inherited by UKHSA would impact on the Group accounts. The Department said that ‘the precise issues’ and the amount of evidence not available to support the audit only became apparent to it in late 2022 and in January 2023, and that it was the NAO’s audit which had revealed these scale of these issues.61 54 Q 6 55 DHSC 2021–22 ARA, page 252 56 Qq 79, 90 57 DHSC 2 Type: conclusion | Number: 31 | Response status: accepted Government response: 4.1 The government agrees with the Committee’s recommendation. Target implementation date: Autumn 2023 4.2 UKHSA is urgently working to improve and strengthen existing financial controls and processes, to evidence compliance with government functional standards and be