About this tool
Each year, local auditors give an opinion on local public bodies’ financial statements and assess whether they have proper arrangements in place to secure value for money (VFM). Depending on their findings:
- where auditors are not satisfied that financial statements give a true and fair view, they issue a non-standard audit report
- a non-standard audit report may also be issued where the auditor decides to draw attention to a matter that they consider readers of the financial statements should be aware of
- from 2020-21, under the 2020 Code of Audit Practice (the Code), where auditors identify a significant weakness in the body’s arrangements to secure VFM, they report this matter and raise a recommendation in relation to the issue(s). Previously, under the 2015 Code relevant to audits up to and including 2019-20, the auditor would have issued a qualified VFM conclusion where they were not satisfied with the body’s VFM arrangements
Use this map to see explore auditor reporting locally in the NHS and local government in England.
The map has been updated to reflect 2021-22 auditor reports for NHS providers and commissioners issued up to the end of November 2022.
The map has also been updated for outstanding local government audit reporting.
As the NAO originally reported in March 2021, significant delays are continuing to affect the timeliness of auditors’ work in local government. These delays mean our app does not yet include audit reporting for every local body covered by the 2020 Code. We will address this through further periodic updates as audits are completed.
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 or not satisfied with the body’s arrangements to secure VFM
Select options
To explore the reports for these areas, make selections from the drop down options in the side bar:
- Select the type of local body you want the results for (e.g. NHS Clinical Commissioning Group).
- Select the audit year. This tool covers 5 audit years.
- 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 (emphasis of matter) that they consider readers of the financial statements should be aware of. For 2021-22, all auditor reports of NHS clinical commissioning groups include an emphasis of matter drawing attention to the demise of these bodies on 30 June 2022 and commissioning responsibilities being transferred to the newly created integrated care boards from 1 July 2022 under the Health and Care Act 2022.
Value for money arrangements
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 Code of Audit Practice pages on the NAO website explain the changes to auditors’ work on VFM arrangements and reporting from financial year 2020-21.