Local Audit Framework Reform addresses modernization of the audit and accountability system for English local authorities, led by the Department for Levelling Up, Housing and Communities. The reform programme includes establishing a new Local Audit Office (LAO) as a single oversight body and updating the Local Audit and Accountability Act 2014 to enable modern data analytics and fraud detection. Current status is active with the English Devolution and Community Empowerment Bill laid in Parliament in July 2025, targeting elimination of qualified or disclaimed local authority accounts by 2027–28.
Lists of local bodies that did not publish audited accounts by a statutory backstop date.
The local audit system in England requires local public bodies to publish their accounts and ensure that these are independently audited every year.
In response to: Addressing the local audit backlog: modified or disclaimed audit opinions
Provides context for modified or disclaimed audit opinions issued in relation to local bodies accounts as a result of the measures implemented to tackle the audit backlog in England.
In response to: Local Authority Capital Finance Framework: planned improvements
Update on MHCLG’s response to Sir Tony Redmond’s independent review into the effectiveness of external audit and transparency of financial reporting in local authorities.
MHCLG's response to Sir Tony Redmond’s independent review into the effectiveness of external audit and transparency of financial reporting in local authorities
Government’s response to the select committee report on the effectiveness of local authority overview and scrutiny.