Gareth Davies, the Comptroller and Auditor General (C&AG) of the National Audit Office, has reported on the 2019-20 accounts of the Department for Environment, Food and Rural Affairs (Defra).
He has qualified his audit opinion because of the valuation basis used by Defra for its infrastructure assets. This qualification originates from work performed on the Environment Agency’s (EA) audit, who are an executive Non-Department Public Body in the Defra group. The infrastructure assets are used by the EA to manage flood and coastal erosion risks. These assets have not been valued in accordance with the required reporting framework and therefore the C&AG has not been able to obtain sufficient evidence to confirm that the valuation is free from material misstatement.
This has resulted in a qualified opinion on both sets of accounts.
Defra
Annual report and accounts
Audit certificate and report
