Policy paper

Addressing the local audit backlog in England: Non-compliance lists

Published 4 March 2025

Applies to England

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