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Local authority audit crisis forces NAO to disclaim UK government accounts

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The National Audit Office (NAO) has disclaimed the Whole of Government Accounts (WGA) for 2022/23 due to the “severe backlogs” in English local authority audits.

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This is the first time in which the comptroller and auditor general (C&AG) Gareth Davies has given the WGA a “disclaimer of audit opinion”. The WGA

The government has set out 16 commitments to fix the “fragmented and broken” local audit system – with up to £49m in funding to support local authorities in clearing the backlog.

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