MPs cited a total lack of governance and weak financial controls within the department, which was set up in April 2021 to protect public health during the Covid-19 pandemic.

An investigation by PAC revealed significant flaws in the establishment of the department, with more than £3.3bn of inventory for the test and trace system not being properly accounted for.

On top of this, UKHSA was unable to provide auditable accounts for the 2021-22 financial year, which has since led to the Comptroller and Auditor General (C&AG) disclaiming their audit opinion – meaning they were unable to determine whether the accounts were accurate and fair.

The implementation of an accounting system on 1 October 2021 was cited as one of the main reasons for the agency’s inability to reconcile records with its accounts.