Gareth Davies, the Comptroller and Auditor General (C&AG) of the National Audit Office, has reported on the Academy schools sector in England Consolidated annual report and accounts 2017 to 2018. He welcomed the progress made in addressing historic issues. But he has qualified his opinion because the Department for Education, while able to support the 31 August 2017 and 31 August 2018 land and buildings balances, was unable to provide reliable valuation data at the start of the period, 1 September 2016. In the absence of further evidence on the valuation of the estate at that date, the C&AG has qualified the comparatives of these corresponding figures and related movements reported in 2016/17.
Audit certificate and report (pages 64-69)