Notice of non-conclusion of audit but published accounts 2019-20
The Accounts and Audit Regulations 2015, The Accounts and Audit (Coronavirus) (Amendment) Regulation 2020
Local Audit and Accountability Act 2014
Regulation 16(1), (2) of The Accounts and Audit Regulations 2015 requires the Council to publish (which must include publication on its website) a statement:
- that the audit has been concluded
- that the statement of accounts has been published
- of the rights of inspection conferred in local government electors by section 25 of the Act and the address at which, and the hours during which, those rights may be exercised.
As the audit has not yet been concluded, the Council cannot yet issue this statement. This is because audit work on the Whole of Government Accounts (WGA), Component Assurance statement for the year ended 31 March 2020 has not been completed.
However, unqualified opinions on the financial statements of the Council and the Pension Fund were issued on 18 January 2021. On the same date an adverse conclusion on the Council’s arrangements for securing economy, efficiency and effectiveness in its use of resources were also issued as required by the Local Audit and Accountability Act 2014 (the “Act”), the National Audit Office’s Code of Audit Practice and supporting guidance.
The notice of conclusion of the audit will be added to the website alongside the certificate of completion as soon as this is issued.
Date: 21 January 2021
Director of Resources
Wirral Metropolitan Borough Council
PO Box 290