Notice of public inspection - pre-audit 2019-20
Notice of the Commencement of the Period for the Exercise of Public Rights
The Accounts and Audit Regulations 2015
Local Audit and Accountability Act 2014
The Accounts and Audit (Coronavirus) Amendments Regulations 2020 (SI 2020/404)
Notice is hereby given under the above regulations that the unaudited statement of accounts which may be subject to change for the year ended 31 March 2020 will be published on this website.
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.
Notice is given that from 1 July 2020 to 11 August 2020 between 10am and 4pm on weekdays any person may inspect the accounting records for the financial year to which the audit relates. The accounting records include all books, deeds, contracts, bills, vouchers, receipts and other related documents to those records and they may make copies of all or any part of those records or documents, as required under Section 25 of the Local Audit and Accountability Act 2014 (The Act), except as provided for in Section 26 of The Act.
The accounts and other documents would usually be available for inspection at The Council Office: The Portal, Wellington Road, Ellesmere Port, CH65 0BA by prior arrangement. However, the ongoing impact of coronavirus may require alternative arrangements to be made. If so, this will be confirmed when contact is made. Please telephone 07747 084735 to make an appointment.
The accounts will also be available on this website or alternative method by prior arrangement.
Notice is given that from 1 July 2020 to 11 August 2020, a local government elector for any area to which the accounts relate, or their representative, may ask the auditor questions about the accounts as set out in Section 26 of The Act
Notice is given any such elector may make objections to the auditor, under Section 27 of The Act during this period, relating to any matter where the auditor could take action under:
- Section 28 of The Act, namely, to apply to the court for a declaration that an item in the accounts is contrary to law, and/or
- Section 24 and paragraph 1 of schedule 7 of The Act, namely, to make a report in the public interest.
Any objection, and the grounds on which it is made, must be sent to the auditor in writing, with a copy to Claire Jones, Senior Manager - Financial Management, Cheshire West and Chester Council, The Portal, Wellington Road, Ellesmere Port, CH65 0BA. Any objection must state the grounds on which the objection is being made and particulars of.
Objections should be directed to the auditor, Mark Heap of Grant Thornton UK LLP (4 Hardman Square, Spinningfields, Manchester M3 3EB (direct) +44 (0)161 234 6375 M +44 (0)7880 456204 email mark.r.heap@uk.gt.com).
30 June 2020
Mark Wynn
Chief Operating Officer
Cheshire West and Chester Council
The Portal, Wellington Road, Ellesmere Port, CH65 0BA