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1309216

registered interest
date	14/04/2021
answering body	Ministry of Housing, Communities and Local Government
answering dept id	7
answering dept short name	Housing, Communities and Local Government
answering dept sort name	Housing, Communities and Local Government
hansard heading	Local Government: Audit
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government, further to the Liverpool City Council: Best Value inspection report, published on 24 March, what plans they have to strengthen the audit arrangements in place for local authorities.
tabling member printed	Lord Storey
uin	HL14944
answer	answer is ministerial correction date of answer 26/04/2021 answer text <p>Government is committed to strengthening the local audit system so that taxpayers and service users are better able to hold councils to account. Our response to the Redmond review, published on 17 December, set out how the Department, in partnership with key organisations, will act to strengthen and support the local audit market.</p><p>Action we are taking includes, subject to consultation, enabling audit firms, councils and Public Sector Audit Appointments Ltd (PSAA) to agree fees that more closely match the actual costs of audit, and working with key stakeholders to review the entry requirements for Key Audit Partners and how best to improve auditor training, to strike an appropriate balance between ensuring audit quality and market sustainability.</p><p>We have also temporarily extended the deadline for the publication of auditor opinions on local authorities’ accounts, and are providing £15 million to support affected local authorities to both meet the growing cost pressures in the audit market and deliver Sir Tony’s recommendations, to be distributed later in the spring.</p> answering member printed Lord Greenhalgh question first answered 26/04/2021 13:10:46 answering member 4877 label Biography information for Lord Greenhalgh
tabling member	4238 label Biography information for Lord Storey

1301597

registered interest
date	10/03/2021
answering body	Ministry of Housing, Communities and Local Government
answering dept id	7
answering dept short name	Housing, Communities and Local Government
answering dept sort name	Housing, Communities and Local Government
hansard heading	Local Government: Audit
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government what plans they have, if any, to establish a regulatory framework for the audits of local authorities; and whether any such plans would include the appointment of a regulator to assess and advise on such audit reports.
tabling member printed	Lord Shipley
uin	HL14110
answer	answer is ministerial correction date of answer 22/03/2021 answer text <p>The Government published its response to the Redmond Review of local authority financial reporting and external audit on 17 December 2020. The current regulatory framework for local audit was one of the matters considered by the review. We are giving close consideration to Sir Tony Redmond’s finding that the local audit framework is too fragmented and are committed to exploring the full range of options as to how the recommendations relating to system leadership can best be achieved and will update on this further later in the Spring.</p> answering member printed Lord Greenhalgh question first answered 22/03/2021 11:58:23 answering member 4877 label Biography information for Lord Greenhalgh
tabling member	4176 label Biography information for Lord Shipley

1271563

registered interest
date	15/12/2020
answering body	Ministry of Housing, Communities and Local Government
answering dept id	7
answering dept short name	Housing, Communities and Local Government
answering dept sort name	Housing, Communities and Local Government
hansard heading	Local Government: Audit
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government what, if any, conditions they have in place to require local councils to have completed audits of their accounts in order to receive central government funding; and what assessment they have made of whether Liverpool City Council is compliant with any such conditions.
tabling member printed	Lord Storey
uin	HL11499
answer	answer is ministerial correction date of answer 23/12/2020 answer text <p>The Government does not require local authorities to complete audits of their accounts in order to receive central government funding. However, there may be other conditions attached to individual grants to ensure the funding is used for its intended purpose.</p><p>The Accounts and Audit regulations 2015 (SI 234/2015) require councils to submit their draft accounts for public inspection within certain deadlines and, once the public inspection period is completed to approve them. The regulations also require the final accounts to be published (currently by 30 November 2020) once signed off by the auditor as complete. If the authority is unable to publish the completed accounts within the specified deadline they are required to post a notice saying why they are not being published. <br> <br>To help address the rising number of delayed audits and other concerns with the local audit framework, we commissioned Sir Tony Redmond to review arrangements supporting the effectiveness and quality of local authority financial reporting and external audit within the Local Audit and Accountability Act 2014. Sir Tony published the outcome of his Review on 8 September and I am pleased to report that we responded, accepting the majority of his recommendations on 17 December. The report can be accessed at the following (attached) link: <a href="https://gbr01.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.gov.uk%2Fgovernment%2Fpublications%2Flocal-authority-financial-reporting-and-external-audit-government-response-to-the-redmond-review&amp;data=04%7C01%7CElsa.Esberger%40communities.gov.uk%7C697ddbd00aa545c94d7f08d8a5aa08bf%7Cbf3468109c7d43dea87224a2ef3995a8%7C0%7C0%7C637441496987923578%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&amp;sdata=sAKO40m8F%2BJKySb5mJF6DIjaHvI4vFQ0F1e8jsd8mMo%3D&amp;reserved=0" target="_blank">https://www.gov.uk/government/publications/local-authority-financial-reporting-and-external-audit-government-response-to-the-redmond-review</a></p> answering member printed Lord Greenhalgh question first answered 23/12/2020 14:34:45 answering member 4877 label Biography information for Lord Greenhalgh attachment 1 file name 201223 Local authority financial reporting and external audit_ government response to the independent review - HL11499.pdf title Government response to the redmond review
tabling member	4238 label Biography information for Lord Storey