Local Audit Framework Reform addresses modernization of the audit and accountability system for English local authorities, led by the Department for Levelling Up, Housing and Communities. The reform programme includes establishing a new Local Audit Office (LAO) as a single oversight body and updating the Local Audit and Accountability Act 2014 to enable modern data analytics and fraud detection. Current status is active with the English Devolution and Community Empowerment Bill laid in Parliament in July 2025, targeting elimination of qualified or disclaimed local authority accounts by 2027–28.
In response to: Strengthening the standards and conduct framework for local authorities in England
In response to: Strengthening the standards and conduct framework for local authorities in England
This consultation seeks views on proposals to introduce measures to strengthen the standards and conduct regime for local authorities in England.
This consultation seeks views on introducing remote attendance and proxy voting in local authority meetings in England.
In response to: Local audit reform: a strategy for overhauling the local audit system in England
In response to: Local audit reform: a strategy for overhauling the local audit system in England
The document includes a statement of intent and consultation on proposals to overhaul the current local audit system in England.
This consultation seeks views on proposals to introduce measures to strengthen the standards and conduct regime for local authorities in England.
The document includes a statement of intent and consultation on proposals to overhaul the current local audit system in England.
This consultation seeks views on introducing remote attendance and proxy voting in local authority meetings in England.
The document includes a statement of intent and consultation on proposals to overhaul the current local audit system in England.
This consultation seeks views on proposals to introduce measures to strengthen the standards and conduct regime for local authorities in England.
This consultation seeks views on introducing remote attendance and proxy voting in local authority meetings in England.
In response to: Addressing the local audit backlog in England: Consultation
In response to: Addressing the local audit backlog in England: Consultation
In response to: Addressing the local audit backlog in England: Consultation
Consultation and cross-system statement on proposals to clear the backlog of local audits in England.
In response to: Best value standards and intervention - a statutory guide for best value authorities: con…
This consultation seeks views on statutory guidance for local authorities on the Best Value Duty.
This consultation seeks views on proposed changes to regulations to better enforce the duty of local authorities to make prudent Minimum Revenue Provision each year.
This consultation seeks views on Oflog’s draft Corporate Plan 2024 to 2027.
Consultation and cross-system statement on proposals to clear the backlog of local audits in England.
Topic of this consultation: Local audit is both a vital and independent source of assurance and a key element of the checks and balances within the local accountability framework. The backlog in the publication of audited accounts of local bodies …
Since 2004, local authorities in England borrow and invest under the Prudential Framework (“the Framework”). It provides wide freedoms for authorities to borrow and invest without seeking the government’s consent, allowing authorities to determine their own capital strategies and d
This consultation seeks views on Oflog’s draft Corporate Plan 2024 to 2027.
Consultation and cross-system statement on proposals to clear the backlog of local audits in England.
Topic of this consultation: Local audit is both a vital and independent source of assurance and a key element of the checks and balances within the local accountability framework. The backlog in the publication of audited accounts of local bodies …
Since 2004, local authorities in England borrow and invest under the Prudential Framework (“the Framework”). It provides wide freedoms for authorities to borrow and invest without seeking the government’s consent, allowing authorities to determine their own capital strategies and d
This consultation seeks views on statutory guidance for local authorities on the Best Value Duty.
This consultation seeks views on statutory guidance for local authorities on the Best Value Duty.
In response to: Future of the IFRS 9 statutory override: mitigating the impact of fair value movements of…
In March 2021 The Accounts and Audit (Amendment) Regulations 2021 came in force. This amended the requirements about when accounts must be made available for public inspection for the 20/21 and 21/22 accounts, and provided that the period for the …
In March 2021 The Accounts and Audit (Amendment) Regulations 2021 came in force. This amended the requirements about when accounts must be made available for public inspection for the 20/21 and 21/22 accounts, and provided that the period for the …
We are seeking views on our proposals for updating the local government transparency code 2015.
In response to: Local audit framework: technical consultation
In response to: Local audit framework: technical consultation
Consultation on proposals to implement the recommendations from the independent Redmond Review of local authority financial reporting and external audit.
This consultation seeks views on proposed changes to regulations to better enforce the duty of local authorities to make prudent Minimum Revenue Provision each year.
This consultation seeks views on proposed changes to regulations to better enforce the duty of local authorities to make prudent Minimum Revenue Provision each year.
Consultation on proposals to implement the recommendations from the independent Redmond Review of local authority financial reporting and external audit.
In response to: Consultation on allocation of £15 million to local bodies for audit
In response to: Consultation on allocation of £15 million to local bodies for audit
The consultation seeks views on how to most fairly allocate the £15 million provided to affected principal bodies.
Consultation on proposals to implement the recommendations from the independent Redmond Review of local authority financial reporting and external audit.
In response to: Amendments to local audit fee setting arrangements
In response to: Amendments to local audit fee setting arrangements
The consultation seeks views on proposals to give the appointing person for principal bodies more flexibility on audit fee arrangement.
The consultation seeks views on proposals to give the appointing person for principal bodies more flexibility on audit fee arrangement.
Sir Tony Redmond, in his review of the effectiveness of external audit and transparency of financial reporting in local authorities, recommended that the current fee structure for local audit be revised to ensure that adequate resources are deployed to meet …
The consultation seeks views on how to most fairly allocate the £15 million provided to affected principal bodies.
Sir Tony Redmond, in his review of the effectiveness of external audit and transparency of financial reporting in local authorities, recommended that the current fee structure for local audit be revised to ensure that adequate resources are deployed to meet …
The consultation seeks views on proposals to give the appointing person for principal bodies more flexibility on audit fee arrangement.
The consultation seeks views on how to most fairly allocate the £15 million provided to affected principal bodies.
Sir Tony Redmond, in his review of the effectiveness of external audit and transparency of financial reporting in local authorities, recommended that the current fee structure for local audit be revised to ensure that adequate resources are deployed to meet …
Sir Tony Redmond, in his review of the effectiveness of external audit and transparency of financial reporting in local authorities, recommended that the current fee structure for local audit be revised to ensure that adequate resources are deployed to meet …
In response to: Local authority financial reporting and external audit: government response to the Redmon…
The independent review led by Sir Tony Redmond is seeking views on the quality of local authority financial reporting and external audit.
The independent review led by Sir Tony Redmond is seeking views on the quality of local authority financial reporting and external audit.
The independent review led by Sir Tony Redmond is seeking views on the quality of local authority financial reporting and external audit.
We are seeking views on proposals to update the guidance on Local Authorities Investments and on Minimum Revenue Provision.
We are seeking views on proposals to update the guidance on Local Authorities Investments and on Minimum Revenue Provision.
We are seeking views on proposals to update the guidance on Local Authorities Investments and on Minimum Revenue Provision.
We are seeking views on our proposals for updating the local government transparency code 2015.
We are seeking views on our proposals for updating the local government transparency code 2015.
This consultation seeks views on proposed changes to the best value statutory guidance.
This consultation seeks views on proposed changes to the best value statutory guidance.
We are seeking views on a proposed set of draft regulations which update the rules for decision making in councils.
This consultation seeks views on proposed changes to the best value statutory guidance.
We are seeking views on a proposed set of draft regulations which update the rules for decision making in councils.