Notification of Delay of Publication of Accounts 2022/23

Delayed, Audit and Public Inspection of the unaudited Statement of Accounts for year ended 31 March 2023.

The Accounts and Audit Regulations 2015 – Regulation 15, as amended by The Accounts and Audit (Amendment) Regulations 2021, and by The Accounts and Audit (Amendment) Regulations 2022.

The Accounts and Audit (Amendment) Regulations require the council to publish the unaudited Statement of Accounts for the financial year ending 31 March 2023 and make these available for public inspection on or before 1 June. The publication of the unaudited Statement of Accounts 2022/23 is delayed. The publication of the audited accounts, which takes place after the exercise of public rights and the external audit of the accounts, the deadline, which is 30th September, will also be delayed.

The council has liaised with their appointed external auditor, Grant Thornton LLP. This notice of delayed audit is being published in accordance with Regulation 15, paragraph (1A(a)) of the Accounts and Audit Regulations 2015, as amended by the Accounts and Audit (Amendment) Regulations 2022.

The council will be unable to commence the statutory period for public inspection of the council’s accounting records for the financial year ended 31 March 2023 by the first working day in June as required by paragraph 15 of the Accounts and Audit Regulations 2015 (as amended). The Council has not been able to commence the period for the exercise of public rights but will issue a notice in consultation with its External Auditors. We currently expect to publish the draft accounts on 30th June 2023 and start the exercise of public rights on 1st July 2023.

The delay has arisen due to a combination of factors, comprising the following:

• Resourcing and technical training in the Accountancy Team due to staff turnover in the past two years
• The delayed completion of the audit of the 2021/22 accounts

The council will also publish its audited statement of accounts 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.

Claire Morris Executive Head of Service (Finance and Strategy) – Section 151 Officer

31st May 2023