Draft Statement of Accounts 2022/23
Delay in the completion Certificate for 2022/23
Regulation 10 of the Accounts and Audit (Amendment) Regulations 2015 requires councils to publish a notice where there has been a delay in publishing the Statement of Accounts (either draft of audited) and the reason for this delay. The audit of the 2022/23 accounts has been delayed due to the backlog caused by 2021/22 audit work. This has now been concluded. The audited Statement of Accounts for 2022/23 will be published, together with any certificate or opinion from the auditor, as soon as the audit work is concluded.
Mick Wildman, Director of Corporate Resources (s.151 Officer)
01.12.2023
Delay in Issuing the Auditor’s Annual Report 2022/23
The 2020 Code of Audit Practice requires us to issue our Auditor’s Annual Report, which includes our commentary on the Council’s arrangements to secure economy, efficiency and effectiveness in its use of resources (our VFM commentary) within 3 months of issuing our opinion on the financial statements, and before 30th September.
As a result of the pandemic, the National Audit Office updated its guidance to auditors in April 2021. This allowed auditors to delay the completion of their work on VFM arrangements so that they could focus on the audits of financial statements. The revised guidance requires auditors to complete their work and issue their Auditor’s Annual Report no more than three months after the date of the opinion on the financial statements. The latest update to the guidance, issued in January 2023, continues this approach.
Where this is not possible, they are required to write to the council setting out the reasons for the delay in an ‘audit letter’. For the purposes of compliance with the Code of Audit Practice, this letter constitutes the ‘audit letter’. A letter has today been issued by Mazars with the purposes of compliance with the Accounts and Audit Regulations (2015). The letter states: “In line with the National Audit Office guidance, we have not issued our 2022/23 Auditor’s Annual Report including our VFM commentary. This is due to the backlog in prior year audits and as we are yet to conclude on the Council’s 2021/22 accounts and therefore we are yet to issue the 2021/22 Auditor’s Annual Report. We expect to publish the 2022/23 Auditor’s Annual Report no later than three months after the date of the opinion on the financial statements”
Mick Wildman, Director of Corporate Resources (s.151 Officer)
28.09.2023
Statement of Accounts 2022/23
Each year the Council is statutorily required to produce a Statement of Accounts. This document sets out a summary of our financial affairs and performance. It also provides information relating to the Council’s assets and liabilities at the end of the financial year, the cost of the services provided by the Council and the way in which these services were financed. These documents are draft and, until the conclusion of the audit may be subject to change.
This document may not be suitable for users with assistive technology. Please request an accessible format if required.
View previous statement of accounts on our Open Data website.
Delay in Issuing the Auditor’s Annual Report 2021/22
The 2020 Code of Audit Practice requires our external auditors to issue their Auditor’s Annual Report within three months of issuing their opinion on the financial statements, and before 30 September. Where this is not possible, they are required to write to the council setting out the reasons for the delay in an ‘audit letter’. A letter has today been issued by Mazars with the purposes of compliance with the Accounts and Audit Regulations (2015). The letter states:
“As a result of an extension to the accounts and audit timetable for 2021/22, which extended the audit deadline to 30th November 2022, our Auditor’s Annual Report will not be issued by 30 September 2022. We anticipate issuing this, as required under the Code, no more than three months after the date of the opinion on the 2021/22 financial statements.”
Statement of Accounts 2021/22
This document may not be suitable for users with assistive technology. Please request an accessible format if required.
View previous statement of accounts on our Open Data website.
Last Updated on Friday, December 1, 2023