Gareth Davies, the Comptroller and Auditor General (C&AG) of the National Audit Office, has reported on the 2018-19 accounts of the Ministry of Defence. He has qualified his audit opinion because the Department has not undertaken sufficient work to analyse underlying and supporting documentation to enable it to comply with the Financial Reporting Framework and account for the expenditure, assets and liabilities arising from certain contracts in accordance with International Accounting Standard 17, Leases.
Audit Certificate (pages 169-172)
Audit Report (pages 173-175)
- HC: 2347