Timeliness of local auditor reporting on local government in England

Ferry, Laurence; Midgley, Henry

Abstract

We welcome this Public Accounts Committee (PAC) inquiry and the National Audit Office (NAO) report, that it is based upon. Whilst for obvious reasons associated with COVID-19, financial accounts and annual reports of local authorities have been laid later for 2019-20 and possibly will be laid later for 2020-21 than normal, the publication of this information remains essential for democratic accountability for the approximately £100bn of revenue spending spent by local authorities in 2019-10. Our submission addresses the two issues that the Committee has raised; firstly the importance of timely accounts and secondly the issue of the quality of accounts.

Citation

Ferry, L., & Midgley, H. (2023). Timeliness of local auditor reporting on local government in England. [No known commissioning body]

• Report Type: Project Report
• Publication Date: 2023
• Deposit Date: May 12, 2023
• Publicly Available Date: May 15, 2023
• Public URL: https://durham-repository.worktribe.com/output/1633335
• Publisher URL: https://committees.parliament.uk/writtenevidence/26039/default/
• Additional Information: Publisher: Public Accounts Committee: UK Parliament; Type: monograph; Subtype: project_report