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Technical

Stephen Sheen: cracks and a lack of consequence in the audit process

FRC seeks greater audit competition as report highlights extent of Big Four dominance

‘Completely unacceptable’ backlog restricts effectiveness of local audit quality monitoring, says FRC

Roundtable: investing in fixed income – opportunities for the LGPS

‘Concern and uncertainty’: scale of budgetary challenge at local authorities highlighted in EY survey of s151 officers

LUHC: government must act ‘urgently’ to clear audit backlog to restore trust

Levelling up projects ‘behind schedule and unlikely to be completed by deadlines’, says NAO

35% of authorities have now finalised 21/22 accounts but ‘still long way to go’ to fix backlog

ICAEW calls for ‘urgent action’ on funding pots bidding and the audit crisis

Concern raised over reliability of data and expertise of council-run firm providing financial services

Only 1% of local government bodies have received audit opinions on 22/23 accounts

Dan Bates: councils are more than the sum of their debt

Blogs

MOTB: authorities could be forced to issue s114s when IFRS 9 override ends

Section 114

UKIB reduces lending rates below the PWLB for infrastructure projects

DLUHC proposals to clear audit backlog involve making ‘difficult decisions’

LUHC audit inquiry: s151 officers say ‘compromises’ needed to clear audit backlog as array of failings are highlighted

New secured deposit service gives councils access to repo market

Published 22/23 draft accounts show ‘worrying’ decrease in councils’ reserves

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