The Comptroller and Auditor General (C&AG) of the National Audit Office, Gareth Davies, has reported on the 2019-20 accounts of the NHS Business Services Authority.
The C&AG has reported on the 2019-20 accounts of the NHS Business Services Authority after qualifying his opinion on their Statement of Financial Position entry for intangible assets which totals £79m. Of these intangible assets, he was unable to obtain sufficient appropriate audit evidence that the valuation of £28m of the £79m total is free from material error because management was unable to provide adequate records to support the valuations in the timeframe required.
Audit certificate and report (page 91-95)
