Statement of accounts
We are required to produce and publish the Statement of Accounts on an annual basis.
The Statement of Accounts gives information about the Council's finances, where it gets its money from and where it spends it.
Statement of Accounts 2020/21
The unaudited Statement of Accounts 2020-21 can be found here:
Audit of Accounts Year Ended 31 March 2021 - Notice of Delayed Audit Opinion
The Accounts and Audit regulations 2015 - Regulation 10 as Amended by The Accounts and Audit (amendment) Regulations 2021
Local Audit and Accountability Act 2014
The Accounts and Audit (Amendment) Regulations 2021 require that the audited accounts for 202/21 and audit opinion thereon are published by 30 September 2020. As at this date, the Council's external auditor, Grant Thornton UK LLP, has not yet concluded the audit.
The delay has arisen from a combination of factors, principally:
- the continuing impact of the Covid-19 pandemic on working arrangements, affecting both the complexity of conducting the audit and the pace at which it can be completed;
- the ongoing requirements of increased assurance work that the auditors are required to carry out nationally in areas such as pensions and asset valuations, and
- the implementation of revised requirements for the auditor's approach to their value-for-money assurance work, under a new Code of Practice issued by the National Audit Office.
The Council is continuing to work closely with the audit team as they complete their work. In line with the Accounts and Audit Regulations 2015, the Council has published a set of draft accounts. The Council will publish a final set of accounts, together with the audit opinion, as soon as reasonably practicable after the audit is concluded and the Audit Report issued.
This notice of delayed audit is being published in accordance with Regulation 10, paragraph (2a) of the Accounts and Audit Regulations 2015
Director of Finance
Statement of Accounts 2019/20
The unaudited Statement of Accounts 2019-20 can be found here:
Statement of Accounts with final audit opinion can be found here:
Notice of delayed audit opinion
The completion of the audit of the 2019/20 statement of accounts, annual governance statement and narrative report has been delayed and therefore notice is given that the accounts will not be signed or an audit opinion issued by 30 November 2020. The delay is due to continuing additional audit work required, in order to finalise matters first raised in respect of the 2018/19 statements, which must be completed before the audit can be concluded.
The Council will publish the statement of accounts together with the audit certificate or opinion entered by the local auditor as soon as reasonably practicable after the receipt of any report from the auditor which contains the auditor's final findings from the audit which is issued before the conclusion of the audit.
This notice is in compliance with the Accounts and Audit Regulations 2015 in relation to the Local Audit and Accountability Act 2014.
James Thomson, Deputy Chief Finance Officer and s151 Officer
Notice of conclusion of the audit 2019/20
Annual Audit Letter and Audit Findings Report 2019/20
Statement of Accounts 2018/19
The unaudited Statement of Accounts 2018-19 can be found by here:
The Statement of Accounts with final Audit opinion can be found here:
Declaration of the status of 2018/19 Statement of Accounts
Notice of delayed audit opinion
There has been a delay in the signing off of the Statement of Accounts for 2018/19.
Notice of conclusion of the audit 2018/19
Annual Audit Letter and Audit Findings Report 2018/19
The Statement of Accounts for earlier years can be accessed below: