Rother District Council
Draft Unaudited Statement of Accounts 2021-2022
After the end of each financial year, the Council has to publish a formal set of accounts. This includes:
- a narrative report
- a statement of its income and expenditure for the year
- a statement showing the value of its assets at the end of the year
- a statement showing the movement in its cash balances
The Statement of Accounts have been compiled in accordance with the Local Authority Accounting Code of Practice 2021-2022. The Statement of Accounts are subject to independent audit by an auditor appointed by Public Sector Appointments Limited.
The draft Statement of Accounts which includes the draft Annual Governance Statement is subject to audit, and is available to view or download at the below link:
Each year the Council’s Statement of Accounts are audited and any interested persons and journalists, under section 26 of the Local Audit and Accountability Act 2014 (http://www.legislation.gov.uk/ukpga/2014/2/contents), may:
a) inspect the accounting records for the financial year to which the audit relates and all books, deeds, contracts, bills, vouchers, receipts and other documents relating to those records; and
b) make copies of all or any part of those records or documents.
Note that section 26 contains prohibitions on inspecting any part of a record or document containing information that is protected on the grounds of commercial confidentiality or that contains personal information.
The Government has issued amended Accounts and Audit Regulations 2015 (the Accounts and Audit (Amendment) Regulations 2021 (SI 2021 No 263)), which included an extension to the accounts preparation timescales. The link to the legislation is below:
https://www.legislation.gov.uk/uksi/2021/263/introduction/made
The budget book shows the Council’s revenue and capital budgets, analysed over each of the Council’s main aims. To enable comparisons to be made, information is provided for previous years. The budget book also provides information on the calculation of the Council Tax and a summary of the charges for each parish or town in the District. Finally there is a statement of the Council’s reserves and a glossary of terms.