The Department for Culture, Media and Sport (DCMS) has published its 2025-26 accounts, containing the audit opinion of the Comptroller and Auditor General (C&AG).

Modified audit opinion

The C&AG has modified his audit opinion to Parliament due to a limitation of the scope of his true and fair opinion. Owing to delays in assurances provided by pension scheme auditors, the C&AG was unable to obtain sufficient and appropriate evidence to support the pension assets and liabilities balances related to the Local Government Pension Scheme (LGPS). 

Financial statements

In the C&AG’s opinion, except for the possible effects of the matters described above, the financial statements:

  • give a true and fair view of the state of the Department and the Departmental Group’s affairs as at 31 March 2026 and its net expenditure for the year then ended; and
  • have been properly prepared in accordance with the Government Resources and Accounts Act 2000 and HM Treasury directions issued thereunder.

For more details, see Basis for qualified opinion on the financial statements in the C&AG’s certificate.

Regularity

In the C&AG’s opinion, in all material respects:

  • the Statement of Outturn against Parliamentary Supply properly presents the outturn against voted Parliamentary control totals for the year ended 31 March 2026 and shows that those totals have not been exceeded; and
  • the income and expenditure recorded in the financial statements have been applied to the purposes intended by Parliament and the financial transactions recorded in the financial statements conform to the authorities which govern them.

View the accounts and audit report

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