The external auditing of local bodies is vital in supporting democratic accountability and providing assurance for local people and their elected representatives. The backlog in the publication of audited accounts of local bodies in England has grown to an unacceptable level.
This consultation seeks views on amending the Accounts and Audit Regulations 2015 as part of a package of cross-system measures to clear the backlog and put the system on a sustainable footing.
The draft statutory instrument covers the core elements of the proposed amendments to the Regulations.
The Joint Statement, agreed with system partners, provides vital context and explains the cross-system proposals and how the various elements are intended to interact.
The consultation can be found at https://www.gov.uk/government/consultations/addressing-the-local-audit-backlog-in-england-consultation?utm_medium=email&utm_campaign=govuk-notifications-topic&utm_source=e719b71d-2f8d-49e0-9a7b-f5bbfc0f55e1&utm_content=daily.
Closing date for responses is 7 March 2024.
This document summarises the responses received to the consultation, confirms the policy position on these exceptions, and provides further detail on how the government will amend the criteria following the consultation. The government will issue guidance for councils and the public on the empty homes and second homes premium.
The summary of responses can be found at https://www.gov.uk/government/consultations/proposals-to-exempt-categories-of-dwellings-from-the-council-tax-premiums/outcome/summary-of-responses-and-governments-response-to-the-consultation-on-proposals-to-exempt-categories-of-dwellings-from-the-council-tax-premiums-in-eng.
The IRRV’s response to the original consultation can be found at
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The Institute of Revenues, Rating and Valuation (IRRV) is the professional body for local taxation, benefits and valuation. We promote best practice and support the professional activities of our members working in government and commerce.
The mission is international and the Institute welcomes many individual members across the world, as well as working in close partnership with international partners.
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