What is built into the proposed approach to drive the timely delivery of audits?

The local audit system working together as a whole is the most effective way to drive the timely delivery of audits. However, it is important to recognise that any improvements will take time to materialise given the nature of retrospective audits and the significant number of delayed audits.

DLUHC has stated in its Spring statement that it wants the new system leader to look at opportunities to ensure that local authority accounts and the statutory audit are proportionate. Our part is emphasising the importance of the capacity of bidders in the evaluation process, trying to attract new bidders, and working with others to strengthen the market.

More recently, in December 2021, DLUHC published a new package of measures to support the improved timeliness of local audit. It sets out a range of measures agreed with key partners to support the timely completion of local government audits and the ongoing stability of the local audit market. These measures will help to ensure that audit provides transparency and accountability in local councils.