Notice of public inspection - pre-audit 2021-22
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 (amendment) Regulations 2021 (SI 2021/263)
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 2022 will be published on this website.
The government has extended the timescales for the production and audit of accounts. This change is a result of an overall review of Audit of Local Government commissioned by the Ministry of Housing, Communities and Local Government.
The publication date for audited accounts has moved from 31 July to 30 November 2022 for all local authority bodies.
Consequently, the requirement for the public inspection period to include the first 10 working days of June was deferred until the first working day of August 2022.
However, due to the delay in publishing the 2021-22 Draft Statement of Accounts the public inspection period will now take place between 5 September to 19 October 2022 inclusive.
Notice is given that from 5 September 2022 to 19 October 2022 between 10:00 hours and 16:00 hours 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 delay in publishing the 2021-22 Draft Statement of Accounts is primarily due to resource capacity constraints on the part of the Council's External Auditors (Grant Thornton UK LLP) and ongoing queries relating to the valuation of Council assets, impacting on the completion of the audit of the 2020-21 Statement of Accounts, which is still pending finalisation. This has led to additional ongoing work during 2022 to support the auditors with the completion of the 2020-21 accounts. This has subsequently contributed to the delay in preparation of the 2021-22 draft Statement of Accounts. The draft accounts include any amendments for queries received and agreed with the auditors as part of the audit of the 2020-21 Statement of Accounts.
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 07771 674893 to make an appointment.
The accounts will also be available at the website address above or alternative method by prior arrangement.
Notice is given that from 5 September 2022 to 19 October 2022, 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, Head of Financial Management, Cheshire West and Chester Council at 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, Jon Roberts of Grant Thornton UK LLP (30 Finsbury Square, London, EC2A 1AG) (direct) +44 (0)117 305 7699 email (jon.roberts@uk.gt.com).
5 September 2022
Mark Wynn
Chief Operating Officer
Cheshire West and Chester Council
The Portal
Wellington Road
Ellesmere Port
CH65 0BA