The statement of accounts is an annual publication that sets out exactly what we spent.
This publication is designed to fit in with the latest regulations and guidance on the production of accounts for local authorities.
Delay in publishing Audited Statement of Accounts: year ended 31 March 2023
Publication of Derbyshire County Council's Statement of Accounts and Audit Opinion
The external audit of the draft Statement of Accounts for the year ended 31 March 2023 has not yet been completed by our external auditors, Mazars LLP.
This situation is allowed for by Regulation 10, paragraph (2) of the Accounts and Audit Regulations 2015 (SI 2015/234), as amended by the Accounts and Audit (Amendment) Regulations 2022 (SI 2022/708).
This notification explains, as per Regulation 10 (2) (a), that we are not yet able to publish our audited 2022-23 Statement of Accounts in line with the publication date of 30 September 2023, as per Regulation 10 (1). The council is continuing to work closely with the external auditor to ensure the required work is completed as soon as possible. In line with the Accounts and Audit Regulations 2015, Derbyshire County Council published a draft Statement of Accounts subject to audit on 10 July 2023 and the final audited Statement of Accounts for the year ended 31 March 2023 will be published as soon as the audit is concluded, and the Independent Auditor's Report issued.
The council's Statement of Accounts 2022-23 were considered by Audit Committee on 18 July 2023. The delay in publishing the audited Statement of Accounts 2022-23 is primarily due to our external auditor's need to clear a backlog of audit work from previous financial years which is impacting on the timely delivery of the 2022-23 audit.
Should the result of the audit require any significant changes from the draft Statement of Accounts 2022-23, these accounts will be reported back to Audit Committee for final approval.
Mark Kenyon, Director of Finance & ICT (Section 151 Officer)
Derbyshire County Council
County Hall
Matlock
DE4 3AH
Date: 30 September 2023
Pre-Audit Statement of Accounts - year ended 31 March 2023
On 31 May 2023 we published the notice of 'Delay in publishing Pre-Audit Statement of Accounts: year ended 31 March 2023'. The recent resolution of a national accounting issue resulted in June 2023 adjustments being required to closing balances in the council's Statement of Accounts 2021 to 2022, which have yet to be approved by our external auditors but will be considered by Audit Committee on 18 July 2023. Adjustments to the draft pre-audit Statement of Accounts 2022 to 2023 were then required to reflect these revised opening balances.
We published our draft Statement of Accounts for the year ended 31 March 2023, subject to audit, on 10 July 2023. Our pre-audit Statement of Accounts 2022 to 2023 are attached to this page.
Delay in publishing Pre-Audit Statement of Accounts: year ended 31 March 2023
Under the Accounts and Audit Regulations 2015 Regulations 9 and 15, based on a publication date of the statutory deadline of 31 May 2023, the period for the exercise of public rights to inspect the council's unaudited 2022-23 Statement of Accounts and related documents should commence on the first working day of June 2023 and include the first ten working days of June, with the inspection dates being between 1 June 2023 and 12 July 2023.
Further to the delay notification, the audit of the council's 2021-22 Statement of Accounts is still in progress due to a variety of complex factors continuing to delay the completion of the audit. These have impacted on the publication date of the council's unaudited 2022-23 accounts. Notice is given under Regulation 15 (1A) that the council will therefore not be in a position to commence the period for the exercise of public rights as set out, due to the delay in completion of the audit of the 2021-22 Statement of Accounts.
The council now aims to publish its unaudited 2022-23 accounts ready for consideration at the Audit Committee meeting on 18 July 2023. The council will ensure the public has the right to inspect the council's unaudited 2022-23 Statement of Accounts and related documents commencing on the day after publication and for the appropriate length of period as required by Regulation 15.
Mark Kenyon, Director of Finance & IT (Section 151 Officer)
Derbyshire County Council
County Hall
Matlock
DE4 3AH
Date: 31 May 2023
Approval of Statement of Accounts - year ended 31 March 2022
In line with the Accounts and Audit (Amendment) Regulations 2021, we published a draft Statement of Accounts for the year ended 31 March 2022, subject to audit, on 17 June 2022.
Although the council's Statement of Accounts 2021 to 2022 were considered by Audit Committee on 29 November 2022, we were unable to publish our audited Statement of Accounts 2021 to 2022 by the publication date required by the Accounts and Audit Regulations 2015, which was 30 November 2022. The delay in publishing the audited Statement of Accounts 2021 to 2022 at that stage was primarily due to the pending outcome of a Department for Levelling Up, Housing and Communities (DLUHC) consultation on accounting for infrastructure assets (principally highways infrastructure). This was an issue that applied to all local authorities with highways responsibility, so was not unique to Derbyshire County Council. Further issues that were outside the council's control mean that it was not until 18 July 2023 that the council's Statement of Accounts 2021 to 2022 were approved by Audit Committee. A variety of additional complex factors continued to affect the completion of the audit by the council's external auditors, Mazars LLP. On 12 December 2023 they issued their Independent Auditor's Report to us and an unqualified opinion on our Statement of Accounts 2021 to 2022. Our audited Statement of Accounts 2021 to 2022 are attached to this page.
Our external auditors will complete their work on our Whole of Government Accounts submission for 2021 to 2022 at a later date. Consequently, they have not yet been able to issue their audit certificate formally concluding our audit. As their audit certificate has not yet been issued, we are not yet able to issue the notice required by Regulation 16 of the Accounts and Audit (England) Regulations 2015.
The audited statement of accounts 2021 to 2022 are also available for inspection (Part 3, Regulation 10 of the Accounts and Audit Regulations 2015) by local government electors, who may make copies without payment (photocopies are chargeable), by appointment, from 10am to 4pm on Monday to Friday at:
County Hall
Matlock
Derbyshire
DE4 3AG
For more information, please contact Eleanor Scriven, email eleanor.scriven@derbyshire.gov.uk or write to her at County Hall.
Accessibility
Our statement of accounts do not currently meet web accessibility standards but we are working on fixing this as soon as possible. If you have any issues please email eleanor.scriven@derbyshire.gov.uk.