The Post-Audit Statement of Accounts for 2019/20 and the Public Notice of the inspection of Accounts for 2019/20 are available at the bottom of this page
Explanatory note for the 2019/20 accounts
The Accounts and Audit Regulations 2015 set out the detailed requirements of a Local Authority in relation to its annual audit and accounting processes.
In anticipation of the potential disruption to relevant authorities caused by the spread of coronavirus, the 2020 amendments to the Regulations extend the deadlines for Local Authorities to publish and make available for public inspection their annual accounts and supporting documents in relation to the financial year ending 31st March 2020.
The amendments extend the deadline for Local Authorities to publish their Statement of Accounts and supporting documents (together with any certificate or opinion of the local auditor) in relation to the financial year ending 31st March 2020 to 30th November 2020. The previous deadline for this was 31st July.
The amendments also extend the deadline for Local Authorities to commence the period for the exercise of public rights in relation to the financial year ending 31st March 2020, so that the relevant period must commence on or before the first working day of September of 2020, meaning that the pre-audit Statement of Accounts must be published on the Councils website on or before 31st August 2020. The previous deadline for this was 31st May.