Of the 457 local audit opinions due since the backstop date on 27 February 2026, a total of 231 were disclaimed opinions, 188 qualified, and 183 were unmodified.

There are still 36 audits to be signed off for FY24-25, according to figures released by the oversight body, Public Sector Audit Appointments (PSAA), equivalent to 7.9% of all audits for local authorities, councils, and public sector bodies.

Compared with figures from the previous financial year there has been a slight improvement, as 48 audits were not signed off by the February 2025 backstop, equivalent to 10.5% of all local audits.