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About this tool

Each year, local auditors give an opinion on local public bodies’ financial statements and conclude whether they have proper arrangements in place to secure value for money. Depending on their findings:

  • where auditors are satisfied, they issue a standard audit report.
  • where auditors are not satisfied that financial statements give a true and fair view or with the arrangements in place to secure value for money, they issue a non-standard audit report.

Use this map to see explore where auditors have issued non-standard reports locally in the NHS and local government in England.

How to use this tool

Local area colour shading

In the mapping tool below, local areas are shaded in:

  • green where auditors issued a standard audit report.
  • red where auditors issued a non-standard report.

Select options

To explore the reports for these areas, make selections from the drop down options in the side bar:

  1. Select the type of local body you want the results for (e.g. NHS Clinical Commissioning Group).
  2. Select the audit year. This tool covers 2 audit years.
  3. Then choose which type of report you want to see (available report types are explained below):

Report types

Opinion on the financial statements
This sets out whether the auditor is satisfied that:

  • financial statements give a true and fair view
  • income and expenditure is in accordance with relevant laws and regulations
  • the body can reasonably expect to continue to function for the foreseeable future, usually regarded as at least the next 12 months.

Auditors may also decide to draw attention to an issue that they consider readers of the financial statements should be aware of.

Value for money arrangements conclusion
This sets out whether the auditor is satisfied that proper arrangements are in place to secure value for money.

Additional reporting powers
This sets out whether the auditor has used additional powers to bring an issue to the body’s or public’s attention.

Click on a local area to view report

Zoom into the map using the + and – buttons or your mouse scroll wheel, then:

  • click on a red shaded local area on the map to see a non-standard report for that area
  • click on a green shaded local area on the map to see the standard audit report for that area

A pop up box with a link to the report (PDF format) will appear.

Alternatively, if you know the name of the local body, you use the drop down list on the left to select it. It will then be highlighted on the map and you can click to see the link to the report.

Further information about auditor reports

Click on the “Types of auditor reporting” tab to read more about the types of auditor reporting and auditors’ additional powers and duties. Our study Local auditor reporting in England 2018 (published in January 2019) describes the roles and responsibilities of local auditors and relevant national bodies in relation to the local audit framework.


Local auditor reporting in England tool