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.
Pre-audit statement of accounts - year ended 31 March 2024
On 31 May 2024 we published our notice of 'Delay in publishing pre-audit statement of accounts: year ended 31 March 2024’, below.
The council published its draft statement of accounts for the year ended 31 March 2024, subject to audit, on 4 October 2024. The council’s pre-audit statement of accounts 2023 to 2024 are attached to this page.
Delay in publishing pre-audit statement of accounts: year ended 31 March 2024
The Accounts and Audit Regulations 2015, as amended by the Accounts and Audit (Amendment) Regulations 2022,require local authorities to publish draft statement of accounts 2023 to 2024, certified by the Director of Finance and subject to audit, on or before 31 May 2024. Under the Local Audit and Accountability Act 2014 (Sections 25 to 28), the Accounts and Audit Regulations 2015 (Regulations 10, 14 and 15) and the Accounts and Audit (Amendment) Regulations 2022, based on a publication date of the statutory deadline of 31 May 2024, the period for the exercise of public rights to inspect the council's unaudited 2023 to 2024 statement of accounts and related documents should commence on the first working day of June 2024 and include the first 10 working days of June 2024, with the inspection dates being between 3 June and 12 July 2024.
Notice is given under Regulation 15 (1A) that the council will not be in a position to commence the period for the exercise of public rights as set out above due to delays in the production and publication of the 2023 to 2024 accounts.
The council now aims to publish its unaudited 2023 to 2024 accounts ready for consideration at a future Audit Committee meeting as soon as possible. The council will ensure that the public has the right to inspect the council's unaudited 2023 to 2024 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 (Section 151 Officer)
Derbyshire County Council
County Hall
Matlock
DE4 3AH
Date: 31 May 2024
Approval of statement of accounts - year ended 31 March 2023
The Accounts and Audit Regulations 2015, as amended by the Accounts and Audit (Amendment) Regulations 2022, required us to publish draft statement of accounts 2022 to 2023 (for the year ended 31 March 2023), certified by our Director of Finance and ICT and subject to audit, on or before 31 May 2023. However, resolution of a national accounting issue resulted in June 2023 adjustments being required to our statement of accounts 2021 to 2022. This meant that adjustments to the opening balances in our draft pre-audit statement of accounts 2022 to 2023 were then required, and they were published following this, on 10 July 2023.
We were then unable to publish our audited statement of accounts 2022 to 2023 by the required date of 30 September 2023. This was mainly because of our external auditor, Mazars LLP, needing to clear a backlog of audit work from previous financial years, which was impacting on the timely delivery of the audit. We worked closely with them to ensure the required work was completed as soon as possible. The accounts were approved by Audit Committee on 15 May 2024 and they issued their Independent Auditor's Report to us and an unqualified opinion on our statement of accounts 2022 to 2023 on 16 May 2024. Our audited statement of accounts 2022 to 2023 are attached to this page.
The external auditors will not be able to issue their 2022 to 2023 audit certificate formally concluding their audit until group instructions are finalised by the National Audit Office. 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 2022 to 2023 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 contact Eleanor Scriven, email eleanor.scriven@derbyshire.gov.uk.