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.
UIN: HCWS1474 When this government took office in July 2024, one of its top priorities was to fix the broken local audit system it inherited, which was failing both local bodies and taxpayers alike. Determined to fix the foundations, restore …
UIN: HLWS1478 My Honourable Friend the Minister of State for Local Government and Homelessness (Alison McGovern MP) has today made the following statement:When this government took office in July 2024, one of its top priorities was to fix the broken …
UIN: HCWS1410 I have previously updated this House that this Government will do what it takes to fix the foundations of local government. That includes taking prompt and direct action when councils are failing their Best Value Duty. In that …
This Order establishes the Cumbria Combined Authority (“the Combined Authority”), provides for the election of a mayor and confers certain of the functions of local authorities and other public authorities on the Combined Authority.
This Order establishes the Cheshire and Warrington Combined Authority (“the Combined Authority”) and provides for the election of the mayor and confers certain functions of local authorities and other public authorities on the Combined Authority.
UIN: HCWS1119 Since this Government came to power last year, it has worked tirelessly to fix the broken local audit system in England, so people can trust that their council tax is being spent well. To ensure continued progress and …
UIN: HLWS1118 My Honourable Friend the Minister of State for Local Government and Homelessness (Alison McGovern MP) has today made the following statement:Since this Government came to power last year, it has worked tirelessly to fix the broken local audit …
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: Strengthening the standards and conduct framework for local authorities in England
In response to: Strengthening the standards and conduct framework for local authorities in England
UIN: HCWS1032 This Government is committed to greater devolution and determined to fix the foundations of local government and build a better future for local politics.We want local and regional government in England to attract and retain the best possible …
This consultation seeks views on proposals to introduce measures to strengthen the standards and conduct regime for local authorities in England.
These Regulations amend the definition of “smaller authority” in section 6 of the Local Audit and Accountability Act 2014 (“the 2014 Act”).
These Regulations amend the definition of “smaller authority” in section 6 of the Local Audit and Accountability Act 2014 (“the 2014 Act”).
Schedule 9 to the Local Audit and Accountability Act 2014 (c. 2) includes provision for the Secretary of State or the Minister for the Cabinet Office to carry out data matching exercises or to arrange for them to be done …
Schedule 9 to the Local Audit and Accountability Act 2014 (c. 2) includes provision for the Secretary of State or the Minister for the Cabinet Office to carry out data matching exercises or to arrange for them to be done …
The C&AG has issued a clean audit opinion, providing assurance to Parliament on MHCLG’s 2024-25 financial statements. Report type: financial_audit | Departments: ['Ministry of Housing, Communities and Local Government'] | Topics: ['Local services and housing']
These Regulations amend the Local Audit (Professional Qualifications and Major Local Audit) Regulations 2014 (S.I. 2014/1627).
These Regulations amend the Local Audit (Professional Qualifications and Major Local Audit) Regulations 2014 (S.I. 2014/1627).
UIN: HCWS784 Local audit is the bedrock of local accountability and transparency, and of trust and confidence in councils to spend taxpayer money wisely. But 14 years of neglect took the system to breaking point and damaged a key part …
UIN: HLWS784 My Honourable Friend the Minister of State for Local Government and English Devolution (Jim McMahon OBE MP) has today made the following statement:Local audit is the bedrock of local accountability and transparency, and of trust and confidence in …
These Regulations modify the requirement in section 3(3) of the Local Audit and Accountability Act 2014 (c. 2) for a relevant authority (other than a health service body) to prepare a statement of accounts in respect of each financial year, …
This consultation seeks views on introducing remote attendance and proxy voting in local authority meetings in England.
In response to: Local audit reform: a strategy for overhauling the local audit system in England
In response to: Local audit reform: a strategy for overhauling the local audit system in England
The document includes a statement of intent and consultation on proposals to overhaul the current local audit system in England.
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 …
UIN: HCWS492 Effective local audit provides transparency, accountability, trust and confidence in local bodies to spend taxpayer money wisely. Close to 500 local bodies in England are required to publish their audited accounts annually.However, the government inherite...
UIN: HLWS487 My Honourable Friend the Minister of State for Local Government and English Devolution (Jim McMahon OBE MP) has today made the following statement:Effective local audit provides transparency, accountability, trust and confidence in local bodies to spend t...
This consultation seeks views on proposals to introduce measures to strengthen the standards and conduct regime for local authorities in England.
The document includes a statement of intent and consultation on proposals to overhaul the current local audit system in England.
UIN: HCWS378 All Honourable Members will recognise the importance of having well-functioning local councils which provide essential statutory services that local residents rely upon. To do this we need to get the basics right: resetting the framework to ensure the …
This consultation seeks views on introducing remote attendance and proxy voting in local authority meetings in England.
The document includes a statement of intent and consultation on proposals to overhaul the current local audit system in England.
This consultation seeks views on proposals to introduce measures to strengthen the standards and conduct regime for local authorities in England.
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.
This consultation seeks views on introducing remote attendance and proxy voting in local authority meetings in England.
These Regulations amend the Accounts and Audit Regulations 2015 (S.I. 2015/234) (the “2015 Regulations”), which set out detailed requirements applicable to a relevant authority (defined in section 2(1) of the Local Audit and Accountability Act 2014 (c.2) (the “Act”)) other …
In response to: Addressing the local audit backlog in England: Consultation
In response to: Addressing the local audit backlog in England: Consultation
In response to: Addressing the local audit backlog in England: Consultation
Consultation and cross-system statement on proposals to clear the backlog of local audits in England.
UIN: HCWS46 Local authorities and other local bodies, including police, fire, transport and waste authorities, as well as national parks, provide vital public services to local communities. Effective local audit ensures transparency and accountability for public mone...
UIN: HLWS46 My Honourable Friend the Minister of State for Local Government and English Devolution (Jim McMahon OBE MP) has today made the following statement:Local authorities and other local bodies, including police, fire, transport and waste authorities, as well a...
In response to: Best value standards and intervention - a statutory guide for best value authorities: con…
This consultation seeks views on statutory guidance for local authorities on the Best Value Duty.
This consultation seeks views on proposed changes to regulations to better enforce the duty of local authorities to make prudent Minimum Revenue Provision each year.
This consultation seeks views on Oflog’s draft Corporate Plan 2024 to 2027.
Consultation and cross-system statement on proposals to clear the backlog of local audits in England.
Topic of this consultation: Local audit is both a vital and independent source of assurance and a key element of the checks and balances within the local accountability framework. The backlog in the publication of audited accounts of local bodies …
UIN: HCWS280 All Honourable Members will recognise the critical role local councils play in providing essential statutory services to their residents and being accountable to the communities they serve. Where councils do not meet the high standards that we set …
Since 2004, local authorities in England borrow and invest under the Prudential Framework (“the Framework”). It provides wide freedoms for authorities to borrow and invest without seeking the government’s consent, allowing authorities to determine their own capital strategies and d
This consultation seeks views on Oflog’s draft Corporate Plan 2024 to 2027.
Consultation and cross-system statement on proposals to clear the backlog of local audits in England.
Topic of this consultation: Local audit is both a vital and independent source of assurance and a key element of the checks and balances within the local accountability framework. The backlog in the publication of audited accounts of local bodies …
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 …
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 …
Since 2004, local authorities in England borrow and invest under the Prudential Framework (“the Framework”). It provides wide freedoms for authorities to borrow and invest without seeking the government’s consent, allowing authorities to determine their own capital strategies and d
This Order amends the Local Audit and Accountability Act 2014 (Commencement No. 7, Transitional Provisions and Savings) Order 2015 (“the 2015 Order”).
This consultation seeks views on statutory guidance for local authorities on the Best Value Duty.
This consultation seeks views on statutory guidance for local authorities on the Best Value Duty.
The FRC said that from its point of view ‘ARGA cannot come in quickly enough.’ In March 2023 it agreed a memorandum of understanding with the Department setting out the ‘shadow’ system leadership responsibilities it will take on in the …
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 …
In response to: Future of the IFRS 9 statutory override: mitigating the impact of fair value movements of…
In March 2021 The Accounts and Audit (Amendment) Regulations 2021 came in force. This amended the requirements about when accounts must be made available for public inspection for the 20/21 and 21/22 accounts, and provided that the period for the …
In March 2021 The Accounts and Audit (Amendment) Regulations 2021 came in force. This amended the requirements about when accounts must be made available for public inspection for the 20/21 and 21/22 accounts, and provided that the period for the …
We are seeking views on our proposals for updating the local government transparency code 2015.
This report examines the progress made in improving the timeliness of auditor reporting on English local public bodies’ financial statements. Delays in completing audited accounts can have significant implications for local accountability and the effective management of public money. Report …
The Accounts and Audit Regulations 2015 (“the 2015 Regulations”) set out detailed requirements on a relevant authority (defined in section 2(1) of the Local Audit and Accountability Act 2014), other than a health service body in relation to its annual …
In response to: Local audit framework: technical consultation
In response to: Local audit framework: technical consultation
Consultation on proposals to implement the recommendations from the independent Redmond Review of local authority financial reporting and external audit.
This consultation seeks views on proposed changes to regulations to better enforce the duty of local authorities to make prudent Minimum Revenue Provision each year.
This consultation seeks views on proposed changes to regulations to better enforce the duty of local authorities to make prudent Minimum Revenue Provision each year.
Consultation on proposals to implement the recommendations from the independent Redmond Review of local authority financial reporting and external audit.
In response to: Consultation on allocation of £15 million to local bodies for audit
In response to: Consultation on allocation of £15 million to local bodies for audit
The consultation seeks views on how to most fairly allocate the £15 million provided to affected principal bodies.
In response to: Local Authority Capital Finance Framework: planned improvements
Consultation on proposals to implement the recommendations from the independent Redmond Review of local authority financial reporting and external audit.
In response to: Amendments to local audit fee setting arrangements
In response to: Amendments to local audit fee setting arrangements
The consultation seeks views on proposals to give the appointing person for principal bodies more flexibility on audit fee arrangement.
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 …
The consultation seeks views on proposals to give the appointing person for principal bodies more flexibility on audit fee arrangement.
Sir Tony Redmond, in his review of the effectiveness of external audit and transparency of financial reporting in local authorities, recommended that the current fee structure for local audit be revised to ensure that adequate resources are deployed to meet …
In response to: Local authority financial reporting and external audit: Spring update
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.
The consultation seeks views on how to most fairly allocate the £15 million provided to affected principal bodies.
Sir Tony Redmond, in his review of the effectiveness of external audit and transparency of financial reporting in local authorities, recommended that the current fee structure for local audit be revised to ensure that adequate resources are deployed to meet …
The consultation seeks views on proposals to give the appointing person for principal bodies more flexibility on audit fee arrangement.
The consultation seeks views on how to most fairly allocate the £15 million provided to affected principal bodies.
Sir Tony Redmond, in his review of the effectiveness of external audit and transparency of financial reporting in local authorities, recommended that the current fee structure for local audit be revised to ensure that adequate resources are deployed to meet …
Sir Tony Redmond, in his review of the effectiveness of external audit and transparency of financial reporting in local authorities, recommended that the current fee structure for local audit be revised to ensure that adequate resources are deployed to meet …
This Order amends the Local Audit and Accountability Act 2014 (Commencement No. 7, Transitional Provisions and Savings) Order 2015 (“the 2015 Order”).
In response to: Local authority financial reporting and external audit: government response to the Redmon…
MHCLG's response to Sir Tony Redmond’s independent review into the effectiveness of external audit and transparency of financial reporting in local authorities
The independent review led by Sir Tony Redmond is seeking views on the quality of local authority financial reporting and external audit.
The Accounts and Audit Regulations 2015 (“the 2015 Regulations”) set out detailed requirements on a relevant authority (defined in section 2(1) of the Local Audit and Accountability Act 2014), other than a health service body, in relation to its annual …
The independent review led by Sir Tony Redmond is seeking views on the quality of local authority financial reporting and external audit.
The independent review led by Sir Tony Redmond is seeking views on the quality of local authority financial reporting and external audit.
Government’s response to the select committee report on the effectiveness of local authority overview and scrutiny.
We are seeking views on proposals to update the guidance on Local Authorities Investments and on Minimum Revenue Provision.
We are seeking views on proposals to update the guidance on Local Authorities Investments and on Minimum Revenue Provision.
We are seeking views on proposals to update the guidance on Local Authorities Investments and on Minimum Revenue Provision.
A Bill to amend the Local Audit and Accountability Act 2014 to extend public access to certain documents that are commercially confidential and documents relating to NHS bodies in England; and for con
Third Reading 11:49:00 Bill passed.
A Bill to extend public access to certain local audit documents under section 26 of the Local Audit and Accountability Act 2014. Originated in the Commons.
Order of Commitment Discharged 15:37:00 Moved by Baroness Eaton: That the order of commitment be discharged. Baroness Eaton (Con): My Lords, I understand that no amendments have been set down to this Bill and that no noble Lord has indicated …
Second Reading 14:24:00 Moved by Baroness Eaton: That the Bill be now read a second time. Baroness Eaton (Con): My Lords, I am pleased to be supporting this Bill through the House and believe it adds a valuable dimension to …
A Bill to extend public access to certain local audit documents under section 26 of the Local Audit and Accountability Act 2014. Originated in the Commons.
First Reading 19:36:00 The Bill was brought from the Commons, read a first time and ordered to be printed.
Further consideration of Bill, not amended in Committee Clause 1 Inspection of accounting records by journalists and citizen journalists 09:34:00 Mr Christopher Chope (Christchurch) (Con): I beg to move amendment 2, page 1, line 5, leave out from “after” to …
A Bill to extend public access to certain local audit documents under section 26 of the Local Audit and Accountability Act 2014.
A Bill to extend public access to certain local audit documents under section 26 of the Local Audit and Accountability Act 2014.
A Bill to extend public access to certain local audit documents under section 26 of the Local Audit and Accountability Act 2014.
Second Reading 13:10:00 Wendy Morton (Aldridge-Brownhills) (Con): I beg to move, That the Bill be now read a Second time. Before I come on to the detail of my Bill, I would like to say what a pleasure it has …
A Bill to extend public access to certain local audit documents under section 26 of the Local Audit and Accountability Act 2014.
We are seeking views on our proposals for updating the local government transparency code 2015.
A Bill to extend public access to certain local audit documents under section 26 of the Local Audit and Accountability Act 2014.
We are seeking views on our proposals for updating the local government transparency code 2015.
This consultation seeks views on proposed changes to the best value statutory guidance.
This consultation seeks views on proposed changes to the best value statutory guidance.
We are seeking views on a proposed set of draft regulations which update the rules for decision making in councils.
This consultation seeks views on proposed changes to the best value statutory guidance.
We are seeking views on a proposed set of draft regulations which update the rules for decision making in councils.
A Bill to make provision for, and in connection with, the abolition of the Audit Commission for local authorities and the National Health Service in England; to make provision about the accounts of lo Originated in the Lords.
A Bill to make provision for, and in connection with, the abolition of the Audit Commission for local authorities and the National Health Service in England; to make provision about the accounts of lo Originated in the Lords.
A Bill to make provision for, and in connection with, the abolition of the Audit Commission for local authorities and the National Health Service in England; to make provision about the accounts of lo Originated in the Lords.
A Bill to make provision for, and in connection with, the abolition of the Audit Commission for local authorities and the National Health Service in England; to make provision about the accounts of lo Originated in the Lords.
A Bill to make provision for, and in connection with, the abolition of the Audit Commission for local authorities and the National Health Service in England; to make provision about the accounts of lo Originated in the Lords.
A Bill to make provision for, and in connection with, the abolition of the Audit Commission for local authorities and the National Health Service in England; to make provision about the accounts of lo Originated in the Lords.
A Bill to make provision for, and in connection with, the abolition of the Audit Commission for local authorities and the National Health Service in England; to make provision about the accounts of lo