Addressing the local audit backlog in England: Non-compliance lists
Published 4 March 2025
Applies to England
© Crown copyright 2025
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Local authorities and other local bodies – including police, fire, transport and waste authorities as well as national parks – provide vital public services to communities. Effective external audit for close to 500 bodies in these categories ensures transparency and accountability for public money and builds public confidence.
The government inherited a broken local audit system in England, evidenced by a significant backlog of outstanding unaudited accounts. For financial year 2022/23, just one percent of local bodies published audited accounts by the original deadline.
In July 2024, the government stated its intention to set a series of statutory backstop dates to clear the backlog and enable the system to recover:
| Financial years | Backstop date |
|---|---|
| Up to and including 2022/23 | 13 December 2024 |
| 2023/24 | 28 February 2025 |
| 2024/25 | 27 February 2026 |
| 2025/26 | 31 January 2027 |
| 2026/27 | 30 November 2027 |
| 2027/28 | 30 November 2028 |
These measures, which are supported by all key local audit system partners, were implemented via legislative changes in autumn 2024.
1. Backstop requirements
The Accounts and Audit Regulations 2015, as amended, require bodies to publish audited accounts by statutory backstop dates, which includes publication on their website (specifically, their accountability statements, defined in regulation 9A(9), which includes the audit opinion).
Bodies may be exempt from meeting a backstop date in the following limited and specific circumstances (these align with exemptions for auditors provided in the Code of Audit Practice):
- where auditors are considering a material objection
- where an objector has appealed or could still appeal the auditor’s decision in relation to the objection
- the auditor thinks that an item of account may be contrary to law and has made, or is considering making, an application to court on that basis
- from 2023/24, where the auditor is not yet satisfied with the body’s Value for Money (VFM) arrangements
Where such an exemption exists, bodies must publish an explanation on their website on (or as soon as practicable after) the backstop, and publish audited accounts as soon as possible.
If a body is not exempt and fails to comply, they must publish an explanation on (or as soon as practicable after) the backstop, send a copy of this to the Secretary of State and publish audited accounts as soon as possible.
Lists of non-compliant bodies
The publication of audited accounts is a joint endeavour between bodies and audit firms, shaped by a complex array of factors.
In the interests of transparency, in July 2024, the government committed to publishing lists of bodies that do not comply with the requirements to publish audited accounts by a backstop date.
This page lists bodies that failed to comply with backstop dates. The published lists include the name of the body, whether they published their unaudited ‘draft’ accounts in time for the statutory 30-working-day public inspection period to conclude ahead of the backstop date, and the name of their appointed audit firm. A non-exhaustive list of reasons for inclusion can be found above each published list.
Public Sector Audit Appointments (PSAA) publishes monthly data on audit opinion delivery of bodies that have opted in to its auditor appointing scheme, including the date an audit was signed by the auditor. This data is updated until all audit opinions for a year are delivered. The most up-to-date data can be found on the PSAA’s website.
2. 13 December 2024 – Financial years up to and including 2022 to 2023
Following the 13 December 2024 backstop, the system has taken a significant step forward. The vast majority of bodies (approximately 95%) have published audited accounts for all years up to and including financial year 2022/23.
Six bodies were exempt from meeting this backstop date. These bodies are required to publish details of their exemption on their website.
A minority of (non-exempt) bodies (68) failed to publish all audited accounts by the backstop. These bodies are included in one of two lists below:
- bodies yet to publish all audited accounts as of 19 February 2025
- bodies that had not published one or more audited accounts by the 13 December 2024 backstop, but had published all accounts as of 19 February 2025
To comply with the 13 December 2024 backstop, bodies had to publish all unaudited draft accounts by 31 October 2024 to allow the public inspection period to conclude by 12 December 2024. The lists below indicate whether all unaudited draft accounts were published sufficiently in advance of the backstop.
The government has contacted all bodies and their auditors included on the lists below and will continue to engage to ensure that outstanding audited accounts are published as soon as practicable.
Bodies yet to publish all audited accounts as of 19 February 2025
There are a number of reasons why a body may appear in this list, including not yet publishing all of their unaudited draft accounts or if their statutory 30-working-day public inspection period is yet to conclude. Bodies may also have material issues that are affecting their ability to produce or sign off accounts.
Bodies on this list are required to publish an explanation on their website that provides further context as to why they missed the backstop.
| Name of body | All unaudited draft accounts published by 31 October 2024? | Appointed audit firm |
|---|---|---|
| Birmingham City Council | no | Grant Thornton UK LLP |
| Canterbury City Council | yes | Grant Thornton UK LLP |
| Chesterfield Borough Council | yes | Mazars LLP |
| Chief Constable of Hertfordshire | yes | BDO LLP |
| Copeland Borough Council | no | Grant Thornton UK LLP |
| Croydon London Borough Council | no | Grant Thornton UK LLP |
| Derbyshire Fire Authority | yes | Ernst & Young LLP |
| East Hertfordshire District Council | no | Ernst & Young LLP |
| Gloucester City Council | no | Deloitte LLP |
| Guildford Borough Council | yes | Grant Thornton UK LLP |
| Lewes District Council | no | Deloitte LLP |
| Lindsey Marsh Drainage Board | yes | No appointed auditor as of 13 December 2024 |
| London Borough of Enfield | yes | BDO LLP |
| Merseyside Waste Disposal Authority | no | Grant Thornton UK LLP |
| Police and Crime Commissioner for Durham | yes | Mazars LLP |
| Police and Crime Commissioner for Hertfordshire | yes | BDO LLP |
| Slough Borough Council | no | Grant Thornton UK LLP |
| Thanet District Council | yes | Grant Thornton Uk LLP |
| Uttlesford District Council | no | BDO LLP |
| Warrington Borough Council | yes | No appointed auditor as of 13 December 2024 |
| Wiltshire Council | no | Deloitte LLP |
Bodies that had not published one or more audited accounts by the backstop, but had published all audited accounts as of 19 February 2025
Many of these bodies published their remaining audited accounts very shortly after the backstop. In many cases, bodies had approved the accounts and auditors had signed the opinions before the backstops, but publication came after 13 December 2024 due to logistical issues. Further detail on the dates when audit opinions for opted-in bodies were signed can be found on the PSAA’s website.
| Name of body | All unaudited draft accounts published by 31 October 2024? | Appointed audit firm |
|---|---|---|
| Amber Valley Borough Council | yes | Mazars LLP |
| Ashford Borough Council | yes | Grant Thornton UK LLP |
| Babergh District Council | yes | Ernst & Young LLP |
| Bexley London Borough Council | yes | Ernst & Young LLP |
| Broadland District Council | yes | Ernst & Young LLP |
| Bromsgrove District Council | no | Grant Thornton UK LLP |
| Buckinghamshire Council | yes | Grant Thornton UK LLP |
| Calderdale Metropolitan Borough Council | yes | Ernst & Young LLP |
| Castle Point Borough Council | yes | Ernst & Young LLP |
| Chief Constable of Derbyshire | yes | Ernst & Young LLP |
| Chief Constable for Leicestershire | yes | Ernst & Young LLP |
| Colchester City Council | yes | BDO LLP |
| Derby City Council | no | Ernst & Young LLP |
| Dover District Council | yes | Grant Thornton UK LLP |
| Haringey London Borough Council | yes | BDO LLP |
| Hastings Borough Council | yes | Grant Thornton UK LLP |
| Hertsmere Borough Council | yes | Ernst & Young LLP |
| Horsham District Council | yes | Ernst & Young LLP |
| King’s Lynn Internal Drainage Board | yes | Grant Thornton UK LLP |
| London Borough of Redbridge | yes | Ernst & Young LLP |
| London Fire Commissioner | yes | Ernst & Young LLP |
| Luton Borough Council | yes | Ernst & Young LLP |
| Malvern Hills District Council | yes | Ernst & Young LLP |
| Mansfield District Council | yes | Mazars LLP |
| Mid Suffolk District Council | yes | Ernst & Young LLP |
| Middlesbrough Council | yes | Ernst & Young LLP |
| Newham London Borough Council | yes | Ernst & Young LLP |
| North Northamptonshire Council | yes | Grant Thornton UK LLP |
| North Tyneside Council | yes | Ernst & Young LLP |
| North York Moors National Park Authority | yes | Grant Thornton UK LLP |
| North Yorkshire County Council | yes | Deloitte LLP |
| North Yorkshire Police Fire and Crime Commissioner | yes | Mazars LLP |
| Peak District National Park Authority | yes | Mazars LLP |
| Police and Crime Commissioner for Derbyshire | yes | Ernst & Young LLP |
| Police and Crime Commissioner for Leicestershire | yes | Ernst & Young LLP |
| Redditch Borough Council | no | Grant Thornton UK LLP |
| Rushmoor Borough Council | yes | Ernst & Young LLP |
| Sevenoaks District Council | yes | Grant Thornton UK LLP |
| South Cambridgeshire District Council | yes | Ernst & Young LLP |
| South Norfolk District Council | yes | Ernst & Young LLP |
| South Oxfordshire District Council | yes | Ernst & Young LLP |
| St Albans City and District Council | yes | BDO LLP |
| Surrey Heath Borough Council | yes | BDO LLP |
| Three Rivers District Council | yes | Ernst & Young LLP |
| Vale of White Horse District Council | yes | Ernst & Young LLP |
| Watford Borough Council | yes | Ernst & Young LLP |
| Wychavon District Council | yes | Ernst & Young LLP |