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 2023/24 | Number | Percentage |
| Unmodified | 174 | 37.9% |
| Unmodified with additional disclosures* | 6 | 1.3% |
| Disclaimed (backstop) | 216 | 47.1% |
| Qualified (backstop)* | 8 | 1.7% |
| Disclaimed (non-backstop) | 2 | 0.4% |
| Qualified (non-backstop)* | 5 | 1.1% |
| Not yet delivered | 48 | 10.5% |
| Total | 459 | 100% |
*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.