Trafford Council Audit of Accounts year ended 31 March 2020
Amendment to Notice of Public Rights
The Accounts and Audit (Coronavirus) (Amendment) Regulations 2020
On 3 April 2020 the Ministry of Housing, Communities and Local Government (MHCLG) wrote to Local Authorities confirming details of changes made to the Accounts and Audit Regulations 2015 as a result of the Coronavirus (COVID-19) pandemic.
The Council is normally required by The Local Audit and Accountability Act 2014 and the Accounts and Audit Regulations 2015 to present its Statement of Accounts (and associated documents) for public inspection for a period of 30 days which must include the first 10 working days of June. This allows for a common inspection period with all other (Category 1) local authorities.
However, having considered the increasing impact that coronavirus is having on local authorities as they divert resources to support the community in these unprecedented times, the Ministry of Housing,Communities & Local Government has extended the statutory deadlines for local authorities to approve and publish their accounts for the 2019/20 financial year.
The revised deadlines applicable to local authorities are as follows:
- Approve Draft Accounts by 31 August 2020 (previously 31 May);
- Public Inspection Period to start on or before first working day of September 2020 (previously included first 10 working days of June);
- Publish Final Audited Accounts by 30 November 2020 (previously 31 July).
The Accounts and Audit (Coronavirus) (Amendment) Regulations 2020 have implemented these new deadlines by amending the Accounts and Audit Regulations 2015 and came into force on 30 April 2020.
The Council published its draft accounts, in advance of the statutory deadline of 31 August 2020, on 16 July 2020.
The external audit of the accounts has not been concluded by the 30 November 2020 deadline set in the Accounts and Audit Regulations 2015 as the auditors require additional time to complete their work.
As such, under the Accounts and Audit Regulations 2015, this notice is hereby given that the statement of accounts cannot currently be published. The accounts will be published as soon as reasonably practicable after the receipt of the audit opinion.