The Accounts and Audit (England) Regulations 2015 – Regulation 10, as Amended By The Accounts and Audit (Coronavirus) (Amendment) Regulations 2020
Publication of accounts
The Accounts and Audit (Coronavirus) (Amendment) Regulations 2020 require that the audited accounts and audit opinion are published by 30 November 2020. As at 30 November the Council’s external auditor, Grant Thornton UK LLP, has not yet concluded the audit.
The delay has arisen due to a combination of factors, including;
- the impact of Covid-19 on both the complexity of the audit and the pace at which it can be completed;
- the increased assurance work that auditors are required to carry out nationally with respect to pensions and asset valuations.
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 (which can be found here) The Council will publish a final set of accounts as soon as the audit is concluded.
This notice of delayed audit is being published in accordance with Regulation 10, paragraph (2a) of the Accounts and Audit Regulations 2015
The Accounts and Audit (England) Regulations 2015 – Regulation 10, as Amended By The Accounts and Audit (Coronavirus) (Amendment) Regulations 2020
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.