Decision details


Decision Maker: Governance, Audit and Standards Committee

Decision status: Recommendations Approved


Members noted the latest position in respect of the audit of the Council’s Statements of Accounts for 2021/22. The external auditors, Mazars had almost concluded their work on the Statement of Accounts 2021/22 and presented its Audit Completion Report to the Committee on 13 March 2023. However, a delay has occurred relating to an external issue outside of the Council’s control within the Local Government Pension Scheme and the basis of valuation included in the Council’s accounts as covered by the International Accounting Standard (IAS 19) on Employee Benefits. The extended duration of the audit meant that the basis of valuation used in accounts may require updating following the outcome of the 2022 triennial valuation exercise. As such, Mazars have paused on the signing of 2021/22 accounts until the issue has been resolved.

Publication date: 22/05/2023

Date of decision: 22/05/2023

Decided at meeting: 22/05/2023 - Governance, Audit and Standards Committee

Accompanying Documents: