External Audit of Accounts and Audit Opinion

External audit of accounts: Year ended 31 March 2021 Publication of Eden District Council 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 Eden District Council by the external auditors, Grant Thornton UK LLP has not yet commenced. The Accounts and Audit (Amendment) Regulations 2021 require that the audited accounts and opinion is published by 30 September 2021.

The delay has arisen due to a combination of factors, comprising the following:

  • delays in the publishing of the 31 March 2020 Accounts has had a knock-on effect on the production of the 2021 Accounts, together with staff resourcing issues within the Finance Team at the Council. Draft Accounts have not yet been provided to the auditors as at 30 September for this reason.
  • the impact of Covid-19 on both the complexity of the audit and pace at which it can be completed.

The audit and issue of the audit opinion is expected to conclude during December 2021 after which the statement of accounts and audit opinion will be published as soon as is reasonably practicable.

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

See The Accounts and Audit Regulations on Legislation.gov.uk

Eden District Council Audit and Governance Committee was formally advised of this matter at its meeting on the 7 July 2021. The final audited accounts will be published as soon as the audit is concluded.

Last updated: Monday, 4 October, 2021.