Audit backlog poses risk to validity of accounts

MPs questioned Section 151 Officers about the current backlog of unaudited local government accounts and whether some radical changes were needed to address it

In a hearing before the Levelling Up, Housing and Communities (LUHC) committee, the shared director of finance at Three Rivers District Council, Alison Scott, told the committee that the local audit backlog has unfortunately become part of the process.  

‘My greatest concern is that my councillors have almost stopped asking me when the account is going to be audited, because of the audit delays.

‘At the moment, there’s no point in taking those audited accounts to council, because it’s past history by the time that they get there.’

She acknowledged that the current backlog is ‘so great’ that there is a danger that the ‘purpose and validity’ of accounts yet to be signed off could be lost.

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