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Accounts and Audit Regulations 2015 Notice

Published on Friday, 22nd July 2022

Delay in publication of Statement of Accounts

Publication of Accounts

Under section 10 of the Accounts and Audit Regulations 2015, the Council is required to publish its draft annual Statement of Accounts by 31 May each year. Due to Covid-19, the publishing deadline has been extended for 2021/22 to 31 July 2022. 

The Statement of Accounts includes the Council’s Annual Governance Statement, Narrative Report, and any audit opinion given by the external auditors at this date. 

If the audit has not concluded by 30 November, the Council is required to publish the reasons for this under Section 10.2a of the Regulations.

The Council experienced resourcing challenges during 2021/22 and there were subsequently delays in providing sufficient and appropriate audit evidence in response to queries from the auditor resulting in a delay in publication of the audited Statement of Accounts for 2020/21. Because of delays in completion of the audit of the 2020/21 Accounts, it is necessary to delay publication of the Council’s 2021/22 Draft Statement of Accounts for public inspection.

Further notifications will be placed on the website once the audit of 2020/21 is complete and the 2021/22 Draft Statement of Accounts is available for public inspection.