Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what actions she is taking in response to the Comptroller & Auditor General's disclaimed opinion on the 2024-25 Whole of Government accounts.

HM Treasury recognises the seriousness of the Comptroller and Auditor General’s disclaimed opinion on the 2024-25 Whole of Government Accounts and is taking action in three key areas:

1. Addressing the root cause – local audit system issues:

o The disclaimer reflects systemic issues in the local government audit market, including delays in audited accounts and a lack of audit assurance.

o Government is progressing wider audit system reforms and legislation to restore local audit capacity and timeliness, which are critical to resolving the underlying cause.

2. Improving completeness and transparency of WGA data:

o HM Treasury has reduced the level of missing data in 2024‑25, while continuing to include available (including unaudited) data to maximise transparency to Parliament.

o This reflects a deliberate approach to ensure WGA remains a comprehensive and timely picture of the public finances, even while wider audit issues are being resolved.

3. Driving recovery and restoring full audit assurance

o The 2024‑25 WGA represents the final year of the recovery plan, with actions already taken to return reporting timetables to normal and support improved data submission.

o For future years, the Government will continue to work across departments and local government authorities to restore full audit assurance to WGA over time, recognising this as a priority for accountability and scrutiny.