Forestry Commission slated over accounts.

Comptroller and auditor general of the National Audit Office, Sir John Bourn, said the Commission’s central accounting function and common ledger should show the total net cash required equalling the net value of payments and receipts in the accounts, but ‘despite extensive efforts by Commission officials to agree the two balances, an imbalance of £2m remained’.

The Commission blamed the inaccuracy on internal charges creating the possibility of mis-stated levels of income, expenditure or asset balances.

Bourn’s opinion made it clear the qualification was in respect of the imbalance alone, and he added that the Commission would review its reporting procedures in a bid to prevent a recurrence.

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