Notice of delay of publication of accounts 2020-21

External audit of accounts: year ended 31 March 2021

Publication of Cheshire West and Chester Council 2020-21 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 audit of the draft statement of accounts for the year ended 31 March 2021 for Cheshire West and Chester Council has not yet been completed by the external auditors, Grant Thornton UK LLP. The Accounts and Audit (Amendment) Regulations 2021 require that the audited accounts and opinion are published by 30 September 2021.

The delay has arisen due to a combination of factors:

• the impact of COVID-19 on both the complexity of the audit and pace at which it can be completed;
• the continued inherent complexity and disclosure requirements of Local Government financial reporting;
• the increased assurance work that auditors are required to carry out nationally with respect to pensions and asset valuations and;
• resource capacity constraints on the part of the External Auditors, including for 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. The statement of accounts for the Cheshire Pension Fund are included within the Council's accounts.

This notice of delayed audit is being published in accordance with Regulation 10, paragraph (2a) of the Accounts and Audit Regulations 2015.