Issue - meetings

To approve the Statement of Accounts 2021/22 and receive Deloitte’s audit opinion, including the changes to the accounts since the unaudited accounts were signed off by the Strategic Director of Resources on 28 July 2022.

The Principal Accountant introduced the report and explained that the statement of accounts was initially signed off on the 28 July 2022 and the audit had begun on the 1 August 2022. He then drew the Committee’s attention to the following key points:

• Page 52, table 1 highlighted the changes that had been made to the accounts throughout the audit process.
• The balance sheet found at page 72 of the reports pack was not the full balance sheet. It was missing the reserves which could be found in columns F and G on page 70 of on pages 115 - 116 of the reports pack. 
• Pages 55 - 65 outlined the Section 151 Officer’s summary of the year.
• Page 70 of the reports pack showed the movement of reserves.

The Strategic Director of Resources explained that there had been a misprint with the balance sheet found on page 72 however all the relevant information was included within the statement of accounts.

The Monitoring Officer advised that the decision be amended to include ‘subject to the re-formatting of the balance sheet’.

The Councillors agreed.

Councillor Kay proposed and Councillor Pearson seconded.

After being put to a vote, the Motion was carried.

RESOLVED To

a)    Approve the audited statement of accounts for the year ending 31 March 2022; and

b)   Subject to the re-formatting of the balance sheet, approve that the Strategic Director of Resources and Chair of the Audit Committee sign the Statement of Accounts and the letter of representation.