Press release: Local government audit opinion data

Auditors have reported issuing 224 disclaimed or qualified opinions due to the backstop of 28 February 2025 for the 2023/24 audits of accounts covered by PSAA’s appointing person scheme.

There were 7 modified opinions that auditors have not attributed to the backstop, including 2 disclaimed opinions.

There are a further 48 opinions that remain outstanding. This includes 6 authorities where there is an exemption due to a material objection or legal matter or due to VFM arrangements work.

Audit Opinion for 2023/24NumberPercentage
Unmodified17437.9%
Unmodified with additional disclosures*61.3%
Disclaimed (backstop)21647.1%
Qualified (backstop)*81.7%
Disclaimed (non-backstop)20.4%
Qualified (non-backstop)*51.1%
Not yet delivered4810.5%
Total459100%

*These cover modifications and additional disclosures in the auditor’s report (Definitions of audit opinions)

For the years 2018/19 – 2022/23, there are a further 46 opinions at 16 authorities that remain outstanding, a reduction of 31 from the 77 outstanding as at 13 December 2024 (the first backstop date). This includes 22 opinions at 7 authorities that are exempt.