Gareth Davies, the Comptroller and Auditor General (C&AG) of the National Audit Office, has reported on the 2019-20 accounts of the Ministry of Housing, Communities and Local Government (MHCLG).
He has qualified his audit opinion because MHCLG incurred outturn of £8,572m against the Resource Departmental Expenditure Limit MHCLG Local Government, breaching the limit authorised by Parliament of £5,186m by £3,386m, and because it incurred outturn of £19,832m against the Net Cash Requirement, breaching the authorised limit of £16,964m by £2,868m. This is because of early payment of grants to local authorities in response to the COVID-19 pandemic.
Audit certificate and report (pages 95-99)