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Local Audit Framework Reform

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.

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19 Mar 2025 | Written evidence linked

The Local Government Association (LGA) provided us with written evidence and commented that the high number of missing audit submissions to WGA from English local government is due to widespread systemic issues with local audit and not due to failings of governance in local authorities. It stated that the disclaimed or modified opinions are due to circumstances largely outside of the control of local bodies and do not 14 WGA 2022–23 p284 15 WGA 2022–23 p285 16 Q 1 17 WGA 2022–23 p18 18 WGA 20...

The Local Government Association (LGA) provided us with written evidence and commented that the high number of missing audit submissions to WGA from English local government is due to widespread systemic issues with local audit and not due to failings …

▤ View document · ↗ GOV.UK
26 Jan 2024 | Written evidence linked

When we examined the 2019–20 WGA, only 23 local bodies had failed to submit data. We found that this nonetheless impaired the reliability and quality of the data underlying the accounts, and consequently the validity of this data as a basis for insights, conclusion, and subsequent decisions.18 We received written evidence from the Association of Chartered Certified Accountants (ACCA), which suggested that the extent of the data that was missing from the 2020–21 WGA meant that not only was com...

When we examined the 2019–20 WGA, only 23 local bodies had failed to submit data. We found that this nonetheless impaired the reliability and quality of the data underlying the accounts, and consequently the validity of this data as a …

▤ View document · ↗ GOV.UK
26 Jan 2024 | Written evidence linked

We received written evidence from the University of Glasgow, which suggested two main points of failure in HM Treasury’s approach to the local audit crisis. Firstly, that the emerging problems in local audit were not identified or considered in terms of risk. It explained that this meant that a gap in oversight was allowed to grow when the Department for Levelling Up, Housing & Communities did not step into the oversight role previously occupied by the now defunct Audit Commission. Secondly, ...

We received written evidence from the University of Glasgow, which suggested two main points of failure in HM Treasury’s approach to the local audit crisis. Firstly, that the emerging problems in local audit were not identified or considered in terms …

▤ View document · ↗ GOV.UK
23 Jun 2023 | Written evidence linked

On the basis of a report by the Comptroller and Auditor General (C&AG) we took evidence from the Department for Levelling Up, Housing and Communities (the Department), the Financial Reporting Council (FRC), and Public Sector Audit Appointments Ltd (PSAA) about progress government has made improving the timeliness of audit opinions issued on local government bodies in England.1 We also received written evidence from a number of individuals and organisations.

On the basis of a report by the Comptroller and Auditor General (C&AG) we took evidence from the Department for Levelling Up, Housing and Communities (the Department), the Financial Reporting Council (FRC), and Public Sector Audit Appointments Ltd (PSAA) about …

▤ View document · ↗ GOV.UK
14 Jul 2021 | Written evidence linked

On the basis of a report by the Comptroller and Auditor General,1 we took evidence from the Ministry of Housing, Communities & Local Government (the Department); Public Sector Audit Appointments Ltd (PSAA); audit firms EY and Grant Thornton; and from Sir Tony Redmond, author of Independent Review into the Oversight of Local Audit and the Transparency of Local Authority Financial Reporting [the Redmond Review].2 We also received written evidence from a number of individuals and organisations.

On the basis of a report by the Comptroller and Auditor General,1 we took evidence from the Ministry of Housing, Communities & Local Government (the Department); Public Sector Audit Appointments Ltd (PSAA); audit firms EY and Grant Thornton; and from …

▤ View document · ↗ GOV.UK