Inspection of 2019-20 Statement of Accounts

Changes in statutory deadlines

It is usual for the Draft Statement of Accounts to be placed on to the Council's website on 31 May and be available for inspection during June and half of July.

Due to the coronavirus pandemic the government has extended the timescales for the production and audit of accounts. This change anticipated the impact of potential staff absences, closed offices and all staff involved in production of the accounts working from home.

The publication date for audited accounts has moved from 31 July to 30 November 2020 for all local authority bodies.

To give local authorities more flexibility, the requirement for the public inspection period to include the first 10 working days of June has been removed. Instead, local authorities must start the public inspection period on or before the first working day of September 2020. This means that accounts that must be confirmed by the responsible finance officer (RFO) must be published by 31 August 2020 at the latest.

The current intention of the Council is to complete the accounts during June and for the audit to go ahead during July, depending on the availability of the external auditors.

The formal notice of inspection will be given with at least 1 weeks notice, and is likely to be issued on or around 12 June 2020. Given the continuing, if easing, lockdown, it is probable that inspection at the Council's administrative offices will not be possible. However, arrangements will be made by mutual agreement to raise questions and/or enable inspection during the relevant period if that is the case.