Post-Brexit border plans only began in July
- Published
The government's Border Delivery Group (BDG) only began detailed planning work in relation to Northern Ireland in July, the National Audit Office (NAO) has revealed.
The BDG is a cross-departmental body which is planning for changes which will need to be made at the UK's borders as a result of Brexit.
The UK voted to leave the EU in June 2016.
The decision is due to take effect at the end of March.
The NAO said the "ongoing sensitivity of negotiations" had been a constraint on starting work on Northern Ireland.
The BDG began life as the Border Planning Group in March 2017 before changing its name in April 2018.
The government has promised there will be no infrastructure at or near the border between Ireland and Northern Ireland as a result of Brexit.
What will become of the Irish border when the UK leaves the European Union?
The NAO said the government has not yet taken a policy decision regarding "whether and how to implement customs arrangements at the Northern Ireland and Ireland land border in the event of no deal".
It said projects related to VAT, customs and excise at the Irish border currently have a "red" risk rating and that requirements still need to be signed off by ministers.