The Comptroller and Auditor General has qualified his opinion because while there is sufficient appropriate evidence to support the reported land and buildings balances at 31 August 2017, the Department has not established the extent to which it could practicably correct errors in balances for earlier periods, which would be required in order to comply with the Government Financial Reporting Manual (FReM).

Academy England annual report and accounts published 6 November 2018

Audit certificate and report [pages 61-65]

Publication details

  • HC: 1701 2017-19

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