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Statement of accounts

Here you can see details of our accounts and supporting information.

External auditors

Ernst & Young LLP have been appointed to audit our accounts for five years from 2018/19 to 2022/23. This was made:

  • under regulation 13 of the Local Audit (Appointing Person) Regulations 2015;
  • and approved by the PSAA Board on 14th December 2017.

Our external auditors advise that:

“The maintenance and integrity of the Calderdale Metropolitan Borough Council website is the responsibility of the directors. The work carried out by the auditors does not involve consideration of these matters. The auditors accept no responsibility for changes to the financial statements since they were initially presented on the website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.”

Accounts

2022 to 2023

The unaudited statement of accounts for the year ended 31st March 2023 are published below.

Inspect account

Anyone, giving reasonable notice, can inspect and make copies of the accounts.

  • Dates: 27th November to 10th January 2024 (weekdays only).
  • Times: 10am to 4pm.

All books, deeds, contracts, bills, vouchers and receipts can be inspected and copies made. The exceptions to this, as per sections 26(4) to 26(6) of the Local Audit and Accountability Act 2014 are:

  • Any record or document that contains:
    • protected information on the grounds of commercial confidentiality;
    • or personal information (or enables a particular individual to be identified).

If you want to inspect the accounts or have a query about them, please email: customer.first@calderdale.gov.uk.

Questions to the auditor

During the above dates, the auditor will give Calderdale voters or their representatives the chance ask them questions.

Objections

During the above dates, any Calderdale voter can make objections to the auditor. (Under section 27 of the Local Audit and Accountability Act 2014.) These should relate to matters where the auditor can take action under:

  • Section 28 of the Local Audit and Accountability Act 2014.

    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 Local Audit and Accountability Act 2014.

    Namely, to make a report in the public interest.

Note: No objection may be made unless the auditor has previously received written notice of the proposed objection. This must specify:

  • the facts on which the objector relies;
  • and the grounds on which the objection is being made.

A copy of that written notice must also be sent to the Council.

Local auditor

This is Hassan Rohimun, for and on behalf of Ernst & Young LLP. Any questions and notices of objection should be sent to him:

  • Address: 2 St Peter’s Square, Manchester. M2 3EY.

You may be interested in Local authority accounts – a guide to your rights (National Audit Office).

Account documents

2021 to 2022

The external audit of the draft statement of accounts for the year ended on 31st March 2022. These have not yet been completed by our external auditor, EY LLP. This is due to the planned phased approach to delivering the 2021/22 audits to avoid delays as in previous years. This situation is allowed for by Regulation 10, paragraph (2a) of the Accounts and Audit Regulations 2015.

As per paragraph (2a), we are not yet able to publish our audited 2021/22 final statement of accounts. (In line with the deadline of 30th November 2022, as per paragraph (1).) The Audit Committee will consider the final results of the 2021/22 audit, after which we will publish the final audited accounts.

2020 to 2021

This statement of accounts is compiled in accordance with the relevant code of practice and satisfies all legislative requirements. This technical document receives considerable audit scrutiny to give all stakeholders the confidence that public money has been properly accounted for. A summary version is also available for casual readers to refer at first.

These accounts were approved by Audit Committee on 29th November 2021. This followed receipt of the “Annual report to those charged with governance” by our external auditors, Ernst & Young LLP. An unqualified audit opinion was received on 11th January 2022.

The final certification of completion of the audit will be issued once Ernst Young have:

  • Completed their procedures on the Council's Whole of Government Accounts return;
  • and value for money arrangements.

They are satisfied that none of this work will have a material effect on the financial statements.

2019 to 2020

The 'Annual report to those charged with governance' from our auditors Ernst & Young LLP, was approved by Audit Committee (November 2020).

The final, unqualified audit certification was received on 31st March 2021.

2018 to 2019

The 'Annual report to those charged with governance' from our auditors Ernst & Young LLP, was approved by Audit Committee (July 2019).

The final, unqualified audit certification was received on 31st July 2019.

2017 to 2018

The 'Annual report to those charged with governance' from our auditors Ernst & Young LLP, was approved by Audit Committee (July 2018).

The final, unqualified audit certification was received on 31st July 2018.

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