Question to the Department for Levelling Up, Housing & Communities:

To ask His Majesty's Government what assessment they have made of the auditing arrangements for combined authorities.

All combined authorities are legally required to have an audit committee. The Cities and Local Government Devolution Act 2016, and the Combined Authorities (Overview and Scrutiny Committees, Access to Information Audit Committees) Order 2017, set the requirements for audit committees in combined authorities. These arrangements ensure that there is independent assurance of combined authorities governance, internal control and risk management arrangements, as well as the statutory financial reporting process.

Separately, combined authorities, in line with the requirements on all local authorities, are required to publish audited annual financial accounts. Combined authorities are not immune to the cross-system challenges currently facing the local audit market. The government working with system partners has developed proposals to tackle the exceptional circumstance of the current backlog and ensure a return to timely delivery of high-quality financial reporting and external audit in local bodies. We will consult on these imminently.