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 Defence. He has qualified his audit opinion for an eleventh consecutive year because the Department has not accounted for the assets and liabilities arising from certain contracts in accordance with International Accounting Standard (IAS) 17, Leases.
Ministry of Defence annual report and accounts 2019-20
Audit certificate and report (pages 147-153)
