Gareth Davies, the Comptroller and Auditor General of the National Audit Office, has qualified his audit opinion on the DHSC accounts because he has disclaimed the UK Health Security Agency (UKHSA) accounts for a second year running.

The disclaimer of the UKHSA accounts is due to a combination of the impact of last year’s disclaimer, reducing the assurance over in-year transactions and opening balances, together with a lack of assurance over closing balances relating to the Covid Vaccine Unit (CVU).


Annual report and accounts

Audit certificate and report (pages 203-228) (pdf – 5 MB)


Annual reports and accounts

Audit certificate and report (page 128-139) (pdf – 3 MB)

Press release

View press release (25 Jan 2024)

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