We also asked the FRC about the risks local audit delays cause to NHS accounts. The FRC emphasised the challenges the health sector faces due to structural changes in the last year.29 This will be reflected in the NHS requiring audits of the three months Clinical Commissioning Groups were in place up to June 2022, and of the nine months of the Integrated Care Boards that replaced them for the rest of 2022–23.30 The FRC emphasised the interdependencies where the same pool of auditors works acr...

We also asked the FRC about the risks local audit delays cause to NHS accounts. The FRC emphasised the challenges the health sector faces due to structural changes in the last year.29 This will be reflected in the NHS requiring audits of the three months Clinical Commissioning Groups were in place up to June 2022, and of the nine months of the Integrated Care Boards that replaced them for the rest of 2022–23.30 The FRC emphasised the interdependencies where the same pool of auditors works across both the health and local government sectors, a coordination risk also highlighted by local audit providers themselves.31 The FRC told us it plans to Type: conclusion | Number: 11 | Response status: not_addressed Government response: 2.1 The government agrees with the Committee’s recommendation. Recommendation implemented 2.2 As set out above, Minister Rowley has written to the Levelling-Up Committee to update on urgent cross-system work to address the backlog of local audit opinions and miti