Gareth Davies, the Comptroller and Auditor General (C&AG) of the National Audit Office, has reported on the 2020-21 accounts of the Department for Environment, Food and Rural Affairs.
He has qualified his audit opinion for a second consecutive year because he could not get sufficient appropriate audit evidence on the valuation of property, plant and equipment consolidated into the Departmental Group from the Environment Agency. He also qualified his regularity opinion due to the budget impact of the correction of a prior period technical error in the valuation of the liability arising from Environment Agency’s Reservoir Operating Agreements.
This has resulted in a qualified opinion on both sets of accounts.
Defra
Audit certificate and report (page 131-143)
