The proposals include setting an initial backstop date for local authorities and auditors of 30 September 2024 for all outstanding local audits up to and including financial year 2022-23.

The backstop date will require local bodies to publish their audited financial accounts for all financial years up to and including 2022-23.

Less than 10% of local authority audits for 2022-23 had been filed by December, leaving 90% of local government bodies missing the annual deadline by months. Some local audits are years overdue, a situation which is unacceptable.