Department for Environment, Food and Rural Affairs (Defra)
Gareth Davies, the Comptroller and Auditor General (C&AG) of the National Audit Office, has reported on the 2021-22 accounts of the Department for Environment, Food and Rural Affairs. He has qualified his audit opinion for a third 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. For the first time he has qualified his audit opinion in regards to tangible and intangible additions and assets under construction as he was unable to get sufficient appropriate audit evidence on the valuation of these balances consolidated into the Departmental Group from the Environment Agency.
This has resulted in a qualified opinion on both sets of accounts.
Audit certificate and report (pages 142 – 156)
Environment Agency
Gareth Davies, the Comptroller and Auditor General (C&AG) of the National Audit Office, has reported on the 2021-22 accounts of the Environment Agency. He has qualified his audit opinion for a third consecutive year because he could not get sufficient appropriate audit evidence on the valuation of property, plant and equipment. For the first time he has qualified his audit opinion in regards to the valuation of tangible and intangible additions and assets under construction as he was unable to get sufficient appropriate audit evidence to support the valuations.
