Local audit crisis causes NAO to once again disclaim government’s accounts

17 July 2025 by Jason Holland

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The backlog in English local authority audit is the cause of the Whole of Government Accounts (WGA) being disclaimed for the second year running.

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Gareth Davies, head of the National Audit Office (NAO), issued the first disclaimed opinion on the Whole of Government Accounts ever in 2022/23, due

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