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.
Approval of statement of accounts - year ended 31 March 2024
The Accounts and Audit Regulations 2015, as amended by the Accounts and Audit (Amendment) Regulations 2022, required us to publish draft statement of accounts 2023 to 2024 (for the year ended 31 March 2024), certified by our Director of Finance and subject to audit, on or before 31 May 2024. We gave notice under Regulation 15 (1A) that we were not in a position to publish our draft statement of accounts 2023 to 2024 by that date and we published our accounts following this, on 4 October 2024. We ensured that the public had the right to inspect our pre-audit Statement of Accounts 2023 to 2024 and related documents commencing on the first working day after publication and for the appropriate length of period as required by Regulation 15.
On 30 September 2024, the Accounts and Audit (Amendment) Regulations 2024 came into force. These regulations required us to publish our audited statement of accounts 2023 to 2024 by 28 February 2025 (‘the backstop date’). We worked closely with the auditors to ensure the required work was completed by the backstop date of 28 February 2025. However, the backstop date impeded our auditors’ ability to complete their necessary audit procedures in relation to the valuation of buildings which have been valued based on depreciated replacement cost. There was insufficient time for them to perform all necessary procedures. Consequently and because of the significance of this matter, they have not been able to obtain sufficient appropriate evidence to provide a basis for an audit opinion on our statement of accounts 2023 to 2024 and they do not express an opinion on them. This is known as a disclaimer of opinion.
Our accounts were approved by Audit Committee on 28 February 2025. Our audited statement of accounts 2023 to 2024 are attached to this page.
The external auditors will not be able to issue their 2023 to 2024 audit certificate formally concluding their audit until they have completed the work necessary to issue their assurance statement in respect of our whole of government accounts consolidation pack and their work on an objection raised in relation to our financial statements for the year ended 31 March 2024. 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 2023 to 2024 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.