asked the Secretary of State for the Environment, in respect of the 1977–78, how many published accounts of local authorities were, as a result of audit, altered in a material respect.

Alterations to the 1977–78 accounts are referred to in the auditors' reports to seven district councils and five parish councils. The inclusion of such references indicates that the auditors considered the alterations to be material. Information is not available on alterations to abstracts of accounts.