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

17 July 2025 by Jason Holland

(Shutterstock)

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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(Shutterstock)

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