Year-end survey 2019/20

Debbie Paterson

24 September 2020


Our fifth sector wide year-end survey asked about preparedness for the year-end, the impact of Covid-19 as well as issues which arose during the close-down and audit. The survey also looked ahead changes in 2020/21 and beyond. 

Generally, NHS bodies were well prepared for the year-end and managed to prepare the annual report and accounts despite the pandemic. There were a number of issues as a result such as going concern, material uncertainty in valuation reports and a lack of stock takes. 

Looking ahead, most NHS bodies are almost ready for the application of IFRS 16 to the public sector in 2021/22 but have paused that work as a result of the pandemic. 
Year-end survey 2019/20

September 2020 (PDF 492KB)

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