For our most recent audit opinions, see Financial audits: an overview
The qualifications and reports listed below are grouped together based on the period covered by the financial statements, not the date the qualification or report was provided.
2023-24
2023-24 Disclaimed Opinion
- College of Policing (The C&AG did not express either a ‘true and fair’ or regularity opinion because of the significance of the matters described in the Basis of Disclaimer of Opinion section of his audit certificate)
- Whole of Government Accounts
2023-24 True and Fair Qualifications
- Child Maintenance Client Funds Accounts (1993 and 2003 schemes)
- Department for Environment, Food and Rural Affairs
- Department for Health and Social Care
- Environment Agency
- UK Health Security Agency
- Cabinet Office
- Government Property Agency
- Department for Business and Trade
- Care Quality Commission
- Ebbsfleet Development Corporation
- Queen Elizabeth II Conference Centre
- Academy Schools Sector in England
2023-24 Regularity Qualifications
- Office of Qualifications and Examinations Regulation (Ofqual)
- HM Revenue and Customs Resource Account
- Electoral Commission
- DWP Resource Account
- Child Maintenance Client Funds Accounts (1993 and 2003 schemes)
- Cabinet Office
- Government Property Agency
- Department for Business and Trade
- National Museums Liverpool
- Queen Elizabeth II Conference Centre
2023-24 C&AG’s Reports on Unqualified Accounts
- UK Statistics Authority
- Rural Payments Authority
- NHS England
- Consolidated NHS provider accounts
- Social Fund
2022-23
2022-23 Disclaimed Opinion
- UK Health Security Agency (The C&AG did not express either a ‘true and fair’ or regularity opinion because of the significance of the matters described in the Basis of Disclaimer of Opinion section of his audit certificate)
- Whole of Government Accounts
2022-23 True and Fair Qualifications
- Science Museum Group
- Department for Environment, Food and Rural Affairs (Limitation of Scope)
- Environment Agency (Limitation of Scope)
- NHS Property Services (Limitation of Scope)
- Child Maintenance Client Funds Accounts (1993 and 2003 Schemes) (adverse opinion, and qualified regularity opinion)
- Department for Health and Social Care
- Academies Sector Report
2022-23 Regularity Qualifications
- National Savings & Investments
- DWP Resource Account
- HM Revenue & Customs
- Department for Environment, Food and Rural Affairs
- Environment Agency
- Social Fund
- Child Maintenance Client Funds Accounts (1993 and 2003 Schemes)
- Department for Health and Social Care
- NHS England
2022-23 C&AG’s Reports on Unqualified Accounts
- Social Fund Account (one matter in addition to the qualified regularity opinion)
- Natural England
2021-22
2021-22 Disclaimed Opinion
- UK Health Security Agency (The C&AG did not express either a ‘true and fair’ or regularity opinion because of the significance of the matters described in the Basis of Disclaimer of Opinions section of his audit certificate)
2021-22 True and Fair Qualifications
- Ministry of Defence
- Environment Agency
- Department for Environment Food and Rural Affairs (two matters) – (The C&AG’s report includes matters relating to the qualification of the true and fair opinion, and additional matters)
- Child Maintenance Client Funds Accounts (1993 and 2003 Schemes) (adverse opinion, and qualified regularity opinion)
- Science Museum (Limitation of Scope)
- Natural England
- NHS Property Services (Limitation of Scope)
- Department for Health and Social Care
- Public Health England closure account (Limitation of Scope)
- Supply Chain Coordination Limited (Limitation of Scope)
- NHS Business Services Authority (Limitation of Scope)
- Whole of Government Accounts
2021-22 Regularity Qualifications
- DWP Resource Account
- National Employment Savings Trust Corporation
- HM Revenue & Customs
- FCDO Overseas Superannuation
- Social Fund
- Child Maintenance Client Funds Accounts (1993 and 2003 Schemes) (adverse opinion, and qualified regularity opinion)
- Department for Health and Social Care
- NHS Commissioning Board (known as ‘NHS England’) (The C&AG’s report includes matters relating to the qualification of the regularity opinion, and cross-refers to the explanatory report included alongside the C&AG’s audit certificate on the DHSC accounts)
2021-22 C&AG’s Reports on Unqualified Accounts
- Consolidated NHS Provider Accounts (The C&AG’s report cross-refers to the explanatory report included alongside the C&AG’s certificate on the DHSC accounts)
2020-21
2020-21 True and Fair Qualifications
- Environment Agency (The C&AG’s report includes matters within the scope of the qualified true and fair opinion, and two additional matters)
- Department for Environment, Food and Rural Affairs(The C&AG’s report includes matters within the scope of the true and fair qualification, and regularity qualification, and two additional matters)
- Child Maintenance Client Funds Accounts (1993 and 2003 Schemes)(adverse opinion, and qualified regularity opinion)
- Ministry of Defence
- Department of Health and Social Care (The C&AG’s report includes matters within the scope of the three aspects of the true and fair qualification, and two aspects of the regularity qualification, and modification to report by exception)
- Supply Chain Coordination Limited
- NHS Business Services Authority (Limitation of Scope)
- Whole of Government Accounts
2020-21 Regularity Qualifications
- Local Government Boundary Commission for England
- Serious Fraud Office
- DWP Resource Account (The C&AG’s report includes matters within the scope of the regularity qualification, and additional matters).
- Department for Environment, Food and Rural Affairs (The C&AG’s report includes matters within the scope of the true and fair qualification, and regularity qualification, and two additional matters)
- Child Maintenance Client Funds Accounts (1993 and 2003 Schemes)(adverse opinion, and qualified regularity opinion)
- National Employment Savings Trust Corporation
- Foreign, Commonwealth and Development Office Overseas Superannuation Account
- Department for Business, Energy and Industrial Strategy Accounts
- HM Revenue and Customs
- Department of Health and Social Care (The C&AG’s report includes matters within the scope of the true and fair qualifications, and regularity qualifications)
- NHS England
2020-21 C&AG’s Reports on Unqualified Accounts
- Home Office Resource Account
- Home Office Trust Statement
- Insolvency Service Accounts
- Ministry of Justice
- Child Maintenance Client Funds Accounts (2012 Scheme)
- Consolidated NHS Provider Accounts
- Defence Equipment and Support
- Greenwich Hospital
2019-20
2019-20 True and Fair Qualifications
- The Ministry of Defence (MoD)
- Department for Environment, Food and Rural Affairs (The C&AG’s report includes matters within the scope of the true and fair qualification, and two additional matters)
- The Environment Agency
- Department of Health and Social Care (The C&AG’s report includes matters within the scope of the true and fair qualification, three additional matters, and a reflection on the impact of Covid-19)
- Greenwich Hospital
- Supply Chain Co-ordination Limited
- Child Maintenance Client Funds Account (1993 and 2003 Schemes) (adverse opinion and qualified regularity opinion)
- NHS Business Service Authority (The C&AG’s report sets out reasons for the delay in issuing the 2019/20 statements as well as the related decision to qualify his true and fair opinion)
- Whole of Government Accounts
2019-20 Regularity Qualifications
- Department for Work and Pensions (DWP)
- Home Office
- Her Majesty’s Treasury
- Department for Business, Energy and Industrial Strategy
- Her Majesty’s Revenue and Customs (HMRC)
- Child Maintenance Client Funds Account (1993 and 2003 Schemes) (adverse opinion and qualified regularity opinion)
- Health Research Authority
- Ministry of Housing, Communities and Local Government
2019-20 C&AG’s Reports on unqualified accounts:
- British Tourist Authority (trading as VisitBritain and VisitEngland)
- Child Maintenance Client Funds Account (2012 Scheme)
- Insolvency Service Accounts
- National Citizen Service Trust
2018-19
2018-19 True and Fair Qualifications
- The Ministry of Defence (MoD)
- Greenwich Hospital & Travers Foundation
- Child Maintenance Client Funds Account (1993 and 2003 Schemes) (adverse opinion and qualified regularity opinion)
- Whole of Government Accounts
2018-19 Regularity Qualifications
- The Department for Work and Pensions (DWP)Her Majesty’s Revenue and Customs (HMRC)
- Department for Education (DfE)
- Northern Ireland Office
- Child Maintenance Client Funds Account (1993 and 2003 Schemes) (adverse opinion and qualified regularity opinion)
- British Tourist Authority (trading as VisitBritain and VisitEngland)
2018-19 C&AG Reports on unqualified accounts
2017-18
2017-18 True and Fair Qualifications
- The Ministry of Defence (MoD)
- Academy Schools Sector in England
- 1993 and 2003 Child Maintenance Schemes Client Funds Account(adverse opinion, and qualified regularity opinion)
- Whole of Government Accounts
2017-18 Regularity Qualifications
- Her Majesty’s Revenue and Customs (HMRC)
- The Department for Work and Pensions (DWP)
- 1993 and 2003 Child Maintenance Schemes Client Funds Account(adverse opinion, and qualified regularity opinion)
- The UK Supreme Court
- British Tourist Authority (trading as VisitBritain and VisitEngland)
2017-18 Section 2 reports:
- HM Revenue & Customs Trust Statement (Standard Report)
- BBC Licence Fee Trust Statement
- Driver and Vehicle Licensing Agency Trust Statement
2017-18 C&AG’s Reports on unqualified accounts:
- The Met Office
- The National College for Teaching and Leadership
- The Department for Environment, Food and Rural Affairs
Other
2016-17 True and Fair Qualifications
Sports Council for Northern Ireland Lottery Distribution Account
2015-16 True and Fair Qualifications
2014-15 C&AG’s Reports on unqualified accounts
- Sports Council Northern Ireland Lottery Distribution Accounts (The C&AG’s report on accounts outlines the key factors leading to the delay in certifying the accounts. He certified the accounts on 19 October 2021