Publication of Wirral Council Statement of Accounts and Audit Opinion
The Accounts and Audit (England) Regulations 2015 – Regulation 10, as Amended By The Accounts and Audit (Amendment) Regulations 2021
The Accounts and Audit (Amendment) Regulations 2021 require that the audited accounts and opinion is published by 30 September 2021. As at 30 September, the Council’s external auditor, Grant Thornton UK LLP, has not yet concluded the audit.
The delay has arisen due to a combination of factors, comprising the following:
- the impact of Covid-19 on both the complexity of the audit and pace at which it can be completed;
- the increased assurance work that auditors are required to carry out nationally with respect to pensions and asset valuations.
- resourcing challenges at the Council in the initial preparation of the draft statement of accounts and subsequently providing sufficient and appropriate audit evidence in response to queries from the auditor on a number of areas, including the valuation of property, plant and equipment.
- resource capacity constraints on the part of the external auditors, Grant Thornton UK LLP
The Council is continuing to work closely with the audit team as they complete their work. In line with the Accounts and Audit Regulations 2015, the Council has published a set of draft accounts. The Council will publish a final set of accounts as soon as the audit is concluded, and the Audit Report issued.
This notice of delayed audit is being published in accordance with Regulation 10, paragraph (2a) of the Accounts and Audit Regulations 2015.