Introduction
Public Sector Audit Appointments (PSAA) surveys opted-in bodies as part of our contract monitoring arrangements to seek views from Directors of Finance and Audit Committee Chairs (or equivalent) on their audit delivery experience, and to identify areas for improvement. This vital feedback also informs our discussions with the firms and other key stakeholders involved in local audit in England.
The independently conducted survey on the 2024/25 audits is the second under the current appointing period. We are grateful to the Directors of Finance (45%) and Audit Committee Chairs (25%) who took the time to complete the survey (over 285). A total of 245 opted-in bodies responded out of a possible 427 (57%). The number of surveyed bodies is lower than the total number of opted-in bodies (455), as we sought a combined response from police and fire authorities with a shared finance function. There were also 21 opted-in bodies that had not received their audit opinion by 31 March 2026, and these bodies were surveyed separately by the LGA.
Although response rates were slightly lower than in the 2023/24 survey (63% of bodies, 47% of Directors of Finance and 31% of Audit Committee Chairs), they continue to provide valuable insights into the experiences of opted-in bodies. The lower response rate among Audit Committee Chairs may reflect the timing of the final tranche of survey invitations, which were issued during the May local elections.
The feedback provides views on the delivery of the 2024/25 opinions following the introduction of the 27 February 2026 backstop date. Alongside feedback on core aspects of audit delivery and topical audit-related issues, we sought views to support our discussions with firms on their delivery against aspects of their contracts.
Tony Crawley, PSAA’s Chief Executive, said:
“The survey results show that bodies continue to value the progress made in audit delivery, communications and timeliness. It is particularly encouraging that respondents reported higher levels of satisfaction with audit completion and the usefulness of audit reporting, while confidence in core audit services remained strong.
However, the responses also identified important areas where the local audit system must improve, particularly around speeding up the process of building back assurance and strengthening resources and audit planning. We will continue to use this feedback to support improvements and change as local audit reform progresses, and ahead of the Local Audit Office taking up its role.”